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:
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- 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 applies to Family Foundations and their beneficiaries, and
- Information regarding the registration, compliance and other Corporate Tax obligations related to Family Foundations and their beneficiaries.
View the Document: Corporate Tax Guide | CTGFF1 of 2025
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