All acts / FTA Public Clarifications

Public Clarification CTP005

Public Clarification CTP005: Taxation of investors in a Real Estate Investment Trust that is exempt from Corporate Tax as a Qualifying Investment Fund

Current

Text as published by the Federal Tax Authority

Type: FTA Public Clarifications
Issued: 1 May 2025
Topics: Investment funds and partnerships

Text
Versions
Related acts

Provisions of other acts cited in this act

Cabinet Decision No. 34 of 2025 – Qualifying Investment Funds and Limited Partnerships
Cabinet Decision No. 35 of 2025 – Non-resident person's nexus
Federal Decree-Law No. 47 of 2022 – Taxation of Corporations and Businesses
Federal Decree-Law No. 28 of 2022 – Tax Procedures