All acts / FTA Guides
Top-up Tax Guide TTGEIE1
Top-up Tax Guide TTGEIE1: Excluded Entities and Investment Entities
Current
Text as published by the Federal Tax Authority
Provisions of other acts cited in this act
- Cabinet Decision No. 34 of 2025 – Qualifying Investment Funds and Limited Partnerships
- Federal Decree-Law No. 47 of 2022 – Taxation of Corporations and Businesses
Other acts mentioned in the text
- Cabinet Decision No. 37 of 2023 – Qualifying Public Benefit Entities
- Cabinet Decision No. 142 of 2024 – Top-up Tax on Multinational Enterprises
- Top-up Tax Guide TTGREG1 – Scope and Registration
- Federal Decree-Law No. 60 of 2023 – Amending FDL 47/2022 (Top-up Tax)
- Ministerial Decision No. 115 of 2023 – Private pension and social security funds
- Ministerial Decision No. 132 of 2023 – Transfers within a Qualifying Group
- Ministerial Decision No. 133 of 2023 – Business restructuring relief
- Ministerial Decision No. 302 of 2024 – Participation Exemption and foreign Permanent Establishment exemption
- Ministerial Decision No. 96 of 2026 – Top-up Tax: OECD commentary and guidance