{"id":6589,"date":"2025-04-06T13:17:17","date_gmt":"2025-04-06T11:17:17","guid":{"rendered":"https:\/\/sahfy.net\/news\/?p=6589"},"modified":"2025-04-06T13:17:17","modified_gmt":"2025-04-06T11:17:17","slug":"uaes-ministry-of-finance-announces-the-issuance-of-cabinet-decision-on-determining-a-non-resident-persons-nexus-in-the-uae-for-the-purposes-of-the-corporate-tax-law","status":"publish","type":"post","link":"https:\/\/sahfy.net\/news\/?p=6589&lang=en","title":{"rendered":"UAE`s Ministry of Finance Announces the issuance of Cabinet Decision on Determining a Non-Resident Person\u2019s Nexus in the UAE for the purposes of the Corporate Tax Law"},"content":{"rendered":"<p><span style=\"font-weight: 400\">The Ministry of Finance has announced the issuance of Cabinet Decision No. 35 of 2025 on the Determination of a Non-Resident Person\u2019s Nexus in the State for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses which replaces the provisions of Cabinet Decision No. 56 of 2023.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400\">The new decision specifies the cases in which a non-resident juridical investor in a Qualifying Investment Fund (QIF) or Real Estate Investment Trust (REIT) is considered to have a nexus in the UAE and is therefore subject to taxation. This follows the issuance of Cabinet Decision No. 34 of 2025 on Qualifying Investment Funds and Qualifying Limited Partnerships for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses.<\/span><\/p>\n<p><span style=\"font-weight: 400\">Under the new decision, a nexus for a non-resident juridical investor in a QIF that breaches the real estate threshold will arise either on the date of the dividend distribution if the QIF distributes 80% or more of its income within nine months from its financial year-end, or the date the ownership interest is acquired, in the case where the QIF fails to distribute at least 80% of its income within nine months from its financial year-end. A nexus will also be created for a non-resident juridical investor in a QIF that fails to meet the diversity of ownership conditions in the tax period in which the failure occurs.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400\">A nexus for a non-resident juridical investor in a REIT will arise either on the date of the dividend distribution if the REIT distributes 80% or more of its income within nine months from its financial year-end, or the date the ownership interest is acquired, in the case where the REIT fails to distribute at least 80% of its income within nine months from its financial year-end.<\/span><\/p>\n<p><span style=\"font-weight: 400\">Other than<\/span><span style=\"font-weight: 400\"> the above cases, non-resident juridical investors investing exclusively in a QIF and\/or REIT will not be considered to have a taxable presence in the UAE. This decision reduces foreign investors\u2019 compliance burdens and <\/span><span style=\"font-weight: 400\">reflects the UAE government&#8217;s commitment to providing an attractive investment environment for such investors.\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Ministry of Finance has announced the issuance of Cabinet Decision No. 35 of 2025 on the Determination of a Non-Resident Person\u2019s Nexus in the State for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses which replaces the provisions of Cabinet Decision No. 56 of 2023.\u00a0 The [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":6590,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"tdm_status":"","tdm_grid_status":"","footnotes":""},"categories":[91,168,87,123,15,3716],"tags":[13862,13864,13868,4325,13866,13870,365],"class_list":["post-6589","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-arab-countries-en","category-country","category-gcc-en","category-legal-and-regulatory","category-press-releases","category-uae","tag-cabinet-decision","tag-corporate-and-business-tax","tag-legal-entity","tag-ministry-of-finance","tag-non-resident-person","tag-tax-period","tag-uae"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.6.1 - 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