Cabinet Decision No. 34 of 2025 introduces guidance on the corporate tax treatment of investment funds and unincorporated partnerships. This includes the eligibility criteria for tax-exempt “qualifying investment funds” and the option for certain partnerships to elect to be treated as taxable entities.
The update is relevant for private equity, venture capital, and fund managers operating across borders. Tax exemption may depend on investor type, regulatory licensing, and ownership diversification, among other factors.
Firms should assess their eligibility and prepare supporting documentation where exemption is sought. Partnerships considering tax election should consult on the implications for group reporting and liability.
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For more information on how any of these developments may affect your organisation or your clients, please contact Suneer Kumar, Head of Corporate Practice on suneer@alsuwaidi.ae and Vida Grace Serrano, Corporate Senior Associate on Vida@alsuwaidi.ae.
Alsuwaidi & Company’s corporate team advises on a wide range of matters including regulatory compliance, investment structuring, M&A, employment, and tax strategy. We support multinational and regional businesses across sectors with practical, commercially grounded legal guidance.