Corporate tax treatment of family wealth management structures
This Public Clarification (CTP008) clarifies the Corporate Tax implications of family wealth management structures, which typically include the following entities including a Single Family Office (“SFO”) or a Multi Family Office (“MFO”), particularly on the following:
Family Foundation,
Holding company,
Special Purpose Vehicle (“SPV”),
Single Family Office…
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Determining the Timelines of Tax Compliance Requirements for Qualifying Investment Funds and investors in Qualifying Investment Funds for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments
View the Document: FTA Decision No. 8 of 2025 – Issued 18 September 2025 – (Effective for…
Specification of Recognised Price Reporting Agencies for the Purposes of Ministerial Decision No. 229 of 2025 Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
View the Document: Ministerial Decision No. 230 of 2025
Related Materials
Ministerial Decision No. 229…
Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Minister of State for Financial Affairs:
Having reviewed the Constitution,
Federal Law No. 1 of 1972 on the Competencies of Ministries and Powers of the Ministers, and its amendments,
Federal Decree-Law No. 13…
Financial Statements and Related Audit Requirements for a Tax Group
This Public Clarification (CTP007) clarifies how the Aggregated Financial Statements should be prepared and the associated audit requirements for such Aggregated Financial Statements, particularly on the following:
The aggregated Financial Statements for the purposes of determining the Taxable Income of the Tax Group for Corporate…
Private Clarifications
This guide (TPGPC1 of 2025) provides guidance on the nature of private clarifications (“Clarification”) and the process to apply for a Clarification, particularly on the following aspects:
The nature of a Clarification,
Who is eligible to apply for a Clarification,
The instances where a Clarification will not be provided or rejected, and
The…
Determination of the Requirements for Preparing and Maintaining Audited Special Purpose Financial Statements for a Tax Group for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments
View the Document: FTA Decision No. 7 of 2025 – Issued 16 July 2025 – (Effective for…
Waiver of Administrative Penalty for failing to submit a Corporate Tax registration application within a specified deadline
This Public Clarification (CTP006) clarifies the criteria by which Taxable Persons and certain categories of Exempt Persons can have the late registration administrative penalty waived and, if applicable, refunded.
View the Document: Corporate Tax Public Clarification | CTP006…
Depreciation Adjustments for Investment Properties held at Fair Value for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Minister of State for Financial Affairs:
Having reviewed the Constitution,
Federal Law No. 1 of 1972 on the Competencies of Ministries and Powers of the Ministers, and its amendments,…
Taxation of Family Foundations
This guide (CTGFF1 of 2025) is designed to provide general guidance on the taxation of Family Foundations, particularly on the following aspects:
The requirements to qualify as a fiscally transparent Family Foundation,
A general understanding of how the Corporate Tax Law treats Family Foundations,
Information about how the Corporate Tax Law…
Determining the Tax Compliance Requirements for Unincorporated Partnerships, Foreign Partnerships and Family Foundations for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments
View the Document: FTA Decision No. 5 of 2025 – Issued 19 May 2025 – (Effective 1 July 2025)
Related Materials
Cabinet…
An Unincorporated Partnership That is Treated as a Taxable Person in Its Own Right for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
The Cabinet: − Having reviewed the Constitution, − Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, and…