18/08/2026
The FTA just told you exactly how it will read your Corporate Tax return. 📋
A new consolidated summary of private clarifications reveals the Authority's actual thinking on free zone status, permanent establishment, and family structures, and the message is consistent: substance over form.
Key takeaways:
🏢 Free zone status is earned by real activity - assets, staff, and expenditure proportionate to the business, not just a licence
📍 A UAE trade licence alone doesn't create a taxable presence, but the reverse holds too: no licence doesn't mean no exposure
👨👩👧 Family holding companies don't automatically qualify as Family Foundations just by ownership structure
Your first Corporate Tax return (year ended 31 December 2025) is due 30 September 2026 - and this summary tells you in advance what the FTA will be checking. To read more click on the below link 👇
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The FTA's new clarifications summary reveals how it assesses free zone substance, permanent establishment and family structures.