Two or more UAE companies under common ownership do not have to file separate Corporate Tax returns. Under Articles 40 to 43 of Federal Decree-Law No. 47 of 2022, a UAE resident parent company and its qualifying subsidiaries can apply to the Federal Tax Authority to form a "Tax Group" and be treated as a single Taxable Person.
This guide covers the eligibility conditions (95% common ownership, same financial year, same accounting standards), how consolidation works under Article 42, the real benefits (single return, automatic loss offsetting, intra-group transfer relief), the EmaraTax application steps, and the situations where forming a Tax Group is the wrong call.
Read the full guide: https://qasproglobal.com/uae-corporate-tax-group-formation-2026/
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