UAE introduces new tax relief measures

DUBAI: The United Arab Emirates (UAE) introduced new administrative and tax relief measures for local businesses in, foreign partnerships and family foundations.

According to the latest rules from the Ministry of Finance, unincorporated partnerships are no longer required to notify the Federal Tax Authority (FTA) within 20 business days regarding any changes in partnership structure, such as the addition of new partners or the departure of existing ones.

Furthermore, foreign partnerships will be classified as ‘tax transparent’ in the UAE if they hold that status in their home country, according to the Ministry of Finance. This eliminates the necessity for individual partners to confirm their tax status separately to the FTA.

Regarding family foundations, the new decision

allows a legal entity within such foundations to request a ‘tax transparent’ status. This change provides greater tax benefits for family foundations managing assets in the UAE, aligning the advantages of family foundations with the UAE’s corporate tax regulations, as stated in an announcement.

Younis Haji AlKhoori, Undersecretary at the Ministry of Finance, commented, “The revision of this decision showcases the flexibility of the UAE’s corporate tax regime to offer clarity to taxable individuals and to maintain confidence in the competitive business landscape of the UAE.”

 

He said that the strategy specifically aims to reduce compliance challenges for taxpayers and to strengthen the UAE’s status as a prominent global business and investment hub.

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