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.
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Start ReadingAs part of its broader strategy to modernize the tax framework and enhance regulatory efficiency, the UAE Federal Tax Authority...
Start ReadingAfter completion of one year of service, every foreign employee in the United Arab Emirates is legally entitled to a...
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