As part of its broader strategy to modernize the tax framework and enhance regulatory efficiency, the UAE Federal Tax Authority (FTA) launched a new digital process in March 2025. This initiative allows qualifying family foundations to apply for a special tax classification via the EmaraTax platform, enabling them to be treated as Unincorporated Partnerships (UIPs) under the UAE Corporate Tax regime. The measure is underpinned by Federal Decree-Law No. 47 of 2022 and Ministerial Decision No. 261 of 2024, which supersedes previous guidance from 2023.
Find out more CLICK HERE.

Stay ahead of the competition with a clear strategy, in-depth market insights and the ability to identify opportunities and manage...
Start ReadingPractical Legal Perspectives and Insights.
Start ReadingToday, we provide you with an overview of the parties typically involved in this context.
Start Reading