“Taxes” launches a request for “the family institution’s treatment of joint coalition”

The Federal Tax Authority has launched a new request through the “TAX” platform for digital tax services, allowing qualified family institutions to apply for its treatment as joint coalitions, provided that the requirements specified in accordance with the provisions of the decree of a federal law (No. 47) for the year 2022, regarding the corporate and business tax, as well as ministerial decision (No. 261) of 2024, Regarding the joint coalition, foreign partnership, and the family institution for the purposes of the Federal Law (No. 47) of 2022, regarding the corporate and business tax.

The authority said, in a statement yesterday, that the new request provides family institutions with the ability to request a coordination of a joint coalition for corporate tax purposes, taking into account the fulfillment of specific conditions as stipulated in relevant legislation.

This step comes within the authority’s plans to improve its services in accordance with the best international practices, provide comprehensive support to the business sector, and facilitate compliance with the corporate tax law and procedures, with ease and accuracy.

The authority stated that the family institutions wishing to submit an application to treat the family institution as a joint coalition, must be registered in advance for the purposes of corporate tax, indicating that a request for the treatment of the family institution may be submitted a joint coalition by the taxpayer or his tax agent or his legal representative.

She said that once the request is approved, the family institution will not be obligated to submit corporate tax decisions, and in addition, individual beneficiaries must determine whether they are obligated to register for corporate tax purposes, and submit tax declaration on the relevant tax period.

She added that to submit the application, the applicants must verify their fulfillment of the specific conditions in accordance with the corporate tax law, legislation and relevant decisions, which can be found through the website

According to the authority, the request is submitted by choosing a “corporate tax” via the digital platform “Emirates Tax”, then choosing the request of the “family institution a joint coalition” and attaching the required documents.