All acts / FTA Guides
Corporate Tax Guide CTGFF1
Corporate Tax Guide CTGFF1: Taxation of Family Foundations
Current
Text as published by the Federal Tax Authority
Provisions of other acts cited in this act
- Federal Decree-Law No. 47 of 2022 – Taxation of Corporations and Businesses
- Ministerial Decision No. 261 of 2024 – Unincorporated partnerships, foreign partnerships and family foundations
Other acts mentioned in the text
- Cabinet Decision No. 37 of 2023 – Qualifying Public Benefit Entities
- Cabinet Decision No. 49 of 2023 – Natural persons subject to Corporate Tax
- Cabinet Decision No. 100 of 2023 – Qualifying Income of Free Zone Persons
- FTA Decision No. 16 of 2023 – Unincorporated Partnerships: registration (2023 rules)
- FTA Decision No. 3 of 2024 – Registration timelines
- FTA Decision No. 5 of 2025 – Unincorporated Partnerships: compliance
- FTA Decision No. 7 of 2023 – Exemption applications (2023 rules)
- Corporate Tax Guide CTGFZP1 – Free Zone Persons
- Corporate Tax Guide CTGTP1 – Transfer Pricing Guide
- Ministerial Decision No. 229 of 2025 – Free Zone Qualifying Activities and Excluded Activities
- Ministerial Decision No. 301 of 2024 – Tax Groups
- Ministerial Decision No. 302 of 2024 – Participation Exemption and foreign Permanent Establishment exemption