FTA Decision No. 5 of 2025 sets the current UAE Corporate Tax compliance framework for Unincorporated Partnerships, foreign partnerships, and Family Foundations: default fiscally-transparent treatment, the authorized-partner registration requirement, the 9-month annual declaration deadline, deregistration rules, and the June 2026 FTA guide update clarifying that an LLC cannot itself qualify as a Family Foundation "similar entity."
Read the full breakdown, including the registration deadline summary table and FAQs, here:
https://qasproglobal.com/uae-corporate-tax-unincorporated-partnerships-family-foundations-2026/
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