Under the UAE ESR Law, companies that trade over securities exchange and bonds are exempt from following the ESR. The Economic Substance Regulatory ensures that licensed relevant activity companies comply with ESR filing, ESR Notification filing, and the Economic Substance Test. Companies in Mainland, offshore, and free zone are to be considered for the filing as per the ESR. However, they need to run a self-assessment test to check if they are eligible under the scope covered by ESR Law. If you require professional assistance for ESR Filing, you can call us today!