Exempt Persons: Public Benefit Entities, Pension Funds and Social Security Funds
This guide (CTGEPF1 of 2023) provides guidance on Exempt Persons status for Corporate Tax purposes, particularly on the following aspects:
- Qualifying Public Benefit Entities,
- Public pension or social security funds,
- Private pension or social security funds, and
- Wholly owned and controlled subsidiaries of pension and social security funds.
View the Document: Corporate Tax Guide | CTGEPF1 of 2023
Important Notice
The above extract has been provided for reference only and is based on information available in the public domain at the time of publication, which is subject to change. This does not constitute any form of advice or recommendation and therefore cannot be relied on to cover specific situations. We highly recommend that you consult with a qualified tax advisor in the UAE for personalized guidance based on your specific business circumstances. We accept no duty of care or liability for any loss occasioned to any person acting or refraining from action as a result of any material in this publication. Please refer to the following resources for the official and up-to-date information on the UAE Corporate Tax legal framework:- UAE Ministry of Finance: https://mof.gov.ae/tax-legislation/; and
- UAE Federal Tax Authority: https://tax.gov.ae/en/Legislation.aspx