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 (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.

Meyer-Reumann & Partners

M&P are Legal Consultants in the Middle East since 1989.

RECENT NEWS

ANDERS LEGAL CONSULTANCY LLC July 6, 2026

5 Common Mistakes when Buying Your First Property in Dubai – And How to Avoid Them

What You Should Know to Help Avoid Mistakes

Start Reading
Mediclinic Middle East June 17, 2026

Introducing The All-new Mediclinic App – Your Healthcare Companion

Mediclinic App – Your Complete Health App for Trusted Health Services

Start Reading
Ras Al Khaimah Economic Zone April 29, 2026

Introducing RAK Central Square

We’re pleased to share an exciting new development in Ras Al Khaimah that reflects the emirate’s continued evolution as a...

Start Reading