Family Foundations and Corporate Tax in the UAE: Simplified Application Process via EmaraTax

As part of its broader strategy to modernize the tax framework and enhance regulatory efficiency, the UAE Federal Tax Authority launched a new digital process in March 2025. This initiative allows qualifying family foundations to apply for a special tax classification, enabling them to be treated as Unincorporated Partnerships under the UAE Corporate Tax regime.

Circular on Savings Scheme

After completion of one year of service, every foreign employee in the United Arab Emirates is legally entitled to a gratuity upon termination of employment (“End-of-Service Gratuity”). With the introduction of the Voluntary Alternative End-of-Service Benefits Scheme (“Savings Scheme”), employers throughout the country can now choose a new option to pay the End-of-Service Gratuity.