قانون الضرائب في الإماراتقرار مجلس الوزراء بإعفاء بعض الأشخاص من ضريبة الشركات لأغراض المرسوم بقانون اتحادي في شأن الضريبة على الشركات والأعمال

Article (2) Exemption from Corporate Tax For the purposes of Paragraph (i) of Clause (1) of Article (4) of the above-referenced Federal Decree by Law No. (47) of 2022, a Taxable Person established or incorporated under the legislation of another country or foreign jurisdiction, and which is fully owned or controlled by the Exempt Person defined in Paragraphs (a), (b), (f), and (g) of Clause (1) of Article (4) of the above-referenced Federal Decree by Law No. (47) of 2022 shall be exempt from the corporate tax provided that it conducts any of the following activities: 1. Exclusively conducts the business of the Exempt Person in whole or in part; 2. Exclusively holds assets or invests funds for the benefit of the Exempt Person; or 3. Exclusively carries out activities that are ancillary to the activities conducted by the Exempt Person.

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Cabinet Resolution of 2025 Exempting Certain Persons from the Corporate Tax for the Purposes of Federal Decree by Law of 2022 Regarding Taxation of Corporations and Businesses 2