RAK ICC Incorporation Documents: The Complete Checklist

RAK ICC incorporation documents are the certified papers a Registered Agent files with the RAK International Corporate Centre (RAK ICC) to form your offshore company — and the exact set depends entirely on who the shareholders, directors and beneficial owners are. This checklist walks through every requirement by party type (individuals, companies, trusts and foundations), the special rules for guarantee companies and Segregated Portfolio Companies, and the certification, notarisation and translation rules that trip people up most often. If you would rather hand the whole thing over, our company incorporation service in the UAE prepares and files RAK ICC applications end to end.

What RAK ICC incorporation documents does every company need?

Whatever the ownership structure, two documents are always required: a Memorandum & Articles of Association signed by all shareholders, and a Registered Agent appointment letter authorising your agent to act for the new company. Everything else in this guide is added on top of these two, according to who owns and runs the company.

RAK ICC also uses a small set of standard annexure templates throughout the process. It helps to know which is which before you start collecting signatures:

Documents for individual shareholders and beneficial owners

Every individual who is a shareholder — and every ultimate beneficial owner behind a corporate shareholder — provides the same two certified documents. They are simple, but both must be certified by the Registered Agent or a notary.

Documents for corporate shareholders

When a company holds the shares, RAK ICC needs to see through to the people behind it, so the document set is longer. A corporate shareholder provides all of the following, with the beneficial owners also documented as individuals (see above).

Documents when a trust owns the shares

Where a trust is the shareholder, RAK ICC looks at the trust itself and the people connected to it. A trust shareholder provides:

• The trust deed.
• A current certified register extract for the trust.
• Details of all additions to the trust, if any.
• Certified copies of the passports of the settlor, protector and beneficiaries.
• A corporate trustee is documented exactly like a corporate shareholder; an individual trustee is documented like an individual shareholder.

Documents when a foundation owns the shares

A foundation shareholder is treated similarly to a company, with its own charter and governing documents. A foundation provides:

• A certified Certificate of Incorporation / Registration and any trade licence or equivalent.
• The foundation regulations and charter.
• Foundation minutes approving the incorporation of the RAK ICC company.
• A current Certificate of Good Standing.
• For council members and protectors who are natural persons — the individual-shareholder documents above.

What must directors and secretaries provide?

Directors and secretaries provide the same identity documents as the equivalent shareholder type, plus one acceptance document confirming they take up the role.

Special cases: guarantee companies and SPCs

Two structures carry extra requirements on top of the standard set:

• Companies limited by guarantee — the guarantee members and their ultimate beneficial owners are documented in exactly the same way as shareholders.
• Segregated Portfolio Companies (SPCs) — in addition to the usual documents, an SPC files an application form, a business plan for the SPC, and evidence of the relevant knowledge and expertise, as contemplated by Regulation 142 of the Business Companies Regulations.

Certification, notarisation and translation of RAK ICC incorporation documents

Getting the documents right is only half the job — they also have to be certified and, in some cases, notarised or translated. These are the rules that most often cause delays, so it is worth reading them before you sign anything. The single biggest variable is where the Memorandum & Articles are signed.

How to prepare your RAK ICC incorporation documents (step by step)

Here is the order a Registered Agent typically works through, from mapping the parties to a filed application and Corporate Tax registration:

1. Identify every party and its type — List each shareholder, ultimate beneficial owner, director and secretary, and note whether each is an individual, a company, a trust or a foundation — the document set is driven entirely by these types.
2. Gather certified passports and proof of address — For every individual, obtain a certified copy of an in-force passport and a certified proof of current permanent address (utility or tax bill, tenancy agreement, residency certificate or bank statement).
3. Collect constitutional documents and good-standing certificates — For corporate, trust and foundation parties, gather incorporation/registration certificates, MoA/AoA or charters, incumbency or register extracts and a Certificate of Good Standing — documents that must be current should be dated within 3 months.
4. Sign the MoA/AoA and handle notarisation — All shareholders sign the Memorandum & Articles. If signing happens partly or wholly outside the UAE the signatures must be notarised; if wholly within the UAE, the Registered Agent provides an undertaking letter. Signing under a Power of Attorney requires the attorney's passport and a valid POA.
5. Translate any foreign-language documents — Documents not in English must be accompanied by duly certified English or Arabic translations before the application is submitted.
6. Have the agent certify, stamp and file — then register for tax — The Registered Agent certifies and stamps every document and files with the Registrar. Once incorporated, register the company for UAE Corporate Tax within the FTA deadline [VERIFY] and set up IFRS-compliant books.

Do RAK ICC companies still pay UAE Corporate Tax?

Once your documents are filed and the company is incorporated, it is a UAE-incorporated juridical person, and the Federal Tax Authority treats such companies as Resident Taxable Persons. That means the new company generally has to register for UAE Corporate Tax and obtain a Corporate Tax registration, then file annual returns. Whether it actually pays tax depends on its income, structure and any reliefs it qualifies for — registration is required regardless.

If your new company will need to prove UAE tax residency for treaty benefits, you may also want a UAE Tax Residency Certificate, plus ongoing accounting and bookkeeping to keep it filing-ready. We can set all of this up alongside the incorporation itself, and handle your AML compliance obligations where you fall in scope.