Moving an asset between UAE group companies can trigger a tax question: is this a taxable disposal? Under Article 26 of Federal Decree-Law No. 47 of 2022, groups that are at least 75% commonly owned can transfer assets and liabilities at book value, tax-free, provided the transferor elects for the relief.
This full guide covers what counts as a Qualifying Group, the election requirement, documentation duties, clawback triggers, and how it differs from Business Restructuring Relief and Tax Group transfers.
Read the complete guide: https://qasproglobal.com/uae-corporate-tax-qualifying-group-relief-article-26-2026/
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