Participation exemption, dividend flows, and family office structures. Where the tax code and the succession plan actually meet.
The Ministry's clarification narrows the definition of "qualifying activities" and reintroduces substance thresholds. Here's the practical read-through for holding structures.
Read the briefing →Dividends and gains from qualifying subsidiaries can be exempt from CT — but only if the holding period, ownership threshold and activity conditions are met and evidenced.
Loss transfer between qualifying group members. Restructuring rollover relief on internal reorganisations. Neither is automatic.
Succession planning, will structuring around DIFC and ADGM regimes, and Sharia-compliant inheritance mapping alongside the tax structure.
UAE’s 140+ double tax treaties — used deliberately to route dividends, royalties and gains at the right withholding rates.
Book a 30-minute consultation — no pitch, just a read of your situation. If we're not the right fit, we'll say so and point you to someone who is.
Book a consultationTalk to a partner. Not a chatbot.