Forming tax group under UAE corporate tax

The UAE corporate Tax Regime which would come into effect from June 2023, announced the concept of the Tax Group. To form a tax group, a notice signed by the parent company and all subsidiaries will need to be submitted to the FTA. Additional subsidiaries can join an existing tax group by following the same process. Tax consultants in Dubai are committed to delivering and explaining the implications of the introduction of corporate tax on your business.

Let’s recapitulate the criteria to form a tax group as per UAE VAT regulations.

Each person shall have a place of establishment or fixed establishment in the states.