The start-up capital requirements for setting up a company in Dubai depend on the type of company chosen and the specific location within the city. Particularly attractive for entrepreneurs is the possibility to establish a Limited Liability Company (LLC) in one of the Free Zones. A significant difference to the regulations in Germany, Austria or Switzerland is that the share capital for an LLC in a free zone does not have to be paid in. Instead, it merely serves as virtual liability capital. This regulation makes the formation phase considerably easier, as it enables entrepreneurs to start their company with lower initial financial burdens. However, it is advisable to check the specific regulations of the respective free zone, as these may vary. The flexibility in terms of start-up capital makes Dubai a particularly attractive location for setting up new businesses.