The Federal Tax Authority has introduced a new request through the “Emirates Tax” digital platform. This initiative allows eligible family businesses to apply for treatment as joint alliances, contingent upon meeting the specific requirements outlined in Federal Decree-Law No. 47 of 2022 regarding corporate tax, as well as Ministerial Decision No. 261 of 2024 concerning joint alliances, foreign partnerships, and family businesses for the purposes of the aforementioned corporate tax law.

In an official statement released yesterday, the Authority indicated that the new request provides family businesses the opportunity to seek classification as a joint alliance for corporate tax purposes, while ensuring adherence to the stipulated conditions detailed in the relevant legislation.

This initiative aligns with the Authority’s plans to enhance its services in accordance with international best practices. It aims to provide comprehensive support to the business sector and facilitate compliance with the corporate tax law and its related procedures, ensuring ease and accuracy.

Family businesses wishing to submit a request for joint alliance treatment must already be registered for corporate tax purposes. The request can be made by the taxpayer, their tax agent, or their legal representative. Once the request is approved, the family business will not be required to submit corporate tax returns. Additionally, individual beneficiaries must determine whether they are obligated to register for corporate tax and file the relevant tax declaration for the applicable tax period.

To submit the request, applicants must verify that they meet the specified conditions in accordance with the corporate tax law and related regulations, which can be accessed via the website https://tax.gov.ae/ar. According to the Authority, the request is made by selecting “Corporate Tax” through the Emirates Tax digital platform, then choosing the “Family Business as Joint Alliance” request, and attaching the required documents.