Qatar’s Economic Substance Regulations (ESR) require certain qualifying entities carrying out specified activities and benefiting from a preferential tax regime to demonstrate adequate economic substance in Qatar. HLB AG helps businesses assess whether they fall within the scope of the ESR, understand the requirements applicable to their activities and address the documentation and operational considerations needed to support compliance.

Our Economic Substance Regulations services include:

• ESR applicability and scope assessments
• Identification of relevant activities
• Review of economic substance requirements
• Assessment of Qatar-based employees and operating expenditure
• Review of core income-generating activities and their location
• Review of outsourcing arrangements
• Assessment of supporting records and documentation
• Identification of potential compliance gaps
• ESR compliance and reporting support
• Guidance on addressing identified deficiencies

The assessment considers the nature of the entity’s activities, its operations in Qatar and the substance supporting those activities. HLB AG works with management to evaluate the applicable requirements, identify areas requiring attention and establish practical measures to support the entity’s ESR position and ongoing compliance.