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UAE to India · Exit

Exit and restructuring for a UAE parent

CA Utsav Dogra, Chartered Accountant, ICAI M. No. 542375 · Updated

In brief

A UAE parent can exit by sale, buyback, voluntary liquidation or merger. Gains on Indian shares: Commonly read as taxable only in the seller's state of residence, subject to anti-abuse rules. Where India taxes, long-term gains on unlisted shares are taxed at 12.5%. Substance and anti-abuse rules decide whether the treaty reading on share gains holds.

What is specific to UAE companies

The treaty is commonly read as leaving share gains to the UAE, but substance and anti-abuse rules decide whether that holds.

Our services

How SU and Company helps

We plan and carry out exits and reorganisations on the Indian side.

  • Valuation and FEMA pricing
  • Tax computation on gains
  • FC-TRS and closure filings
  • Liquidation, merger and strike-off steps
Send a queryFEMA and RBI reporting

Questions

How long does a voluntary liquidation take?

Usually many months, depending on tax and regulatory clearances.

General information as at 5 November 2026, not advice for a particular case. Indian and UAE rules change often; confirm the current position before acting. UAE law points should be confirmed with a UAE adviser.

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