Income stream review, de minimis testing, related-party pricing. Keeping the 0% rate depends on maintaining these three lines — every year.
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 →Each revenue stream tested against the FTA’s qualifying activities list. We flag streams close to the line before they cross it.
Non-qualifying revenue must stay under 5% of total or AED 5m — whichever is lower. We calculate monthly, not annually, so you can course-correct.
Even qualifying income must be transacted at arm’s length with related parties. TP documentation is required — we prepare it, not just file it.
Payroll registers, tenancy agreements, and utility bills — assembled into an annual substance file ready to hand to the FTA.
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