A Free Zone Establishment (FZE) is a business entity in the UAE’s free zones tailored for single-owner operations, offering a straightforward option for individual entrepreneurs or sole proprietors. Like other free zone structures, an FZE provides 100% foreign ownership, exemption from corporate and personal income taxes, and no customs duties on imports and exports, making it highly appealing to international investors. It stands apart from an FZ LLC or FZ Co. by restricting ownership to one shareholder, which simplifies decision-making and management. Ideal for solo ventures in sectors like consulting, trading, or e-commerce, an FZE benefits from the UAE’s cutting-edge infrastructure and business-friendly policies. However, its activities are typically confined to the free zone or abroad unless expanded through mainland licensing.
