Introduction
The Federal Tax Authority (FTA) issued Decision No. 8 of 2025 on 18 September 2025, establishing clear timelines for tax compliance requirements applicable to Qualifying Investment Funds, Real Estate Investment Trusts and their Investors, effective for tax periods commencing on or after 1 January 2025.
Registration of Investors in Qualifying Investment Funds or REITs
A juridical person that is established or incorporated outside the UAE but is considered to have a nexus in the State under clause 3 of Article 2 of Cabinet Decision No. 35 of 2025, must register for Corporate Tax within twelve (12) months from the end of the financial year of the Qualifying Investment Fund or REIT in which the nexus arises.
A juridical person that is established or incorporated outside the UAE but is considered to have a nexus in the State under clause 2 of Article 2 of Cabinet Decision No. 35 of 2025, must register for Corporate Tax within three (3) months from the end of the financial year of the Qualifying Investment Fund during which the nexus was established.
Filing and Payment of Corporate Tax
A Taxable Person adjusting its Taxable Income pursuant to Cabinet Decision No. 34 of 2025 shall file a Tax Return and settle payable Corporate Tax within the later of any of the two following periods:
- Twelve (12) months from the end of the financial year of the relevant Qualifying Investment Fund or Real Estate Investment Trust (REIT); or
- Nine (9) months from the end of the Tax Period of the Taxable Person.
Information Obligations of Qualifying Investment Funds and REITs
To facilitate investor compliance, QIFs and REITs must provide specific information, documents, and data within prescribed timeframes:
- Where a Qualifying Investment Fund has investors who are required to adjust their Taxable Income under Clause 2 of Article 3, the Fund must furnish all relevant information, documents, and data necessary for such adjustment within six (6) months from the end of its financial year.
- Where a QIF and REIT has investors required to adjust their Taxable Income under Clause 5 of Article 3 and Clause 3 of Article 4 respectively, they shall, within nine (9) months from the end of their financial year:
- Notify investors in writing whether at least 80% of its Immovable Property Income has been distributed to investors for the relevant financial year; and
- Provide investors with all necessary information, documents, and data for calculating their adjusted Taxable Income pursuant to the Cabinet Decision.
Declaration Timeline for Exempt Persons
A Qualifying Investment Fund or REIT classified as an Exempt Person must submit an annual declaration within 10 months from the end of its financial year.
The declaration must confirm:
- The continuity of meeting exemption conditions, and
- Validity of registered records with the FTA.
Notification of Status Changes
A juridical person must notify the Authority of its Taxable Person status if it was previously taxable due to having a nexus in the State under Clause 2 or 3 of Article 2 of Cabinet Decision No. 35 of 2025 but is no longer a Taxable Person and not required to deregister under Article 7 of this Decision.
This notification must be filed within the later of:
- 12 months from the end of the Financial Year of QIF or REIT; OR
- 9 months from the end of the juridical person’s relevant Financial Year.
Deregistration of Juridical Persons
Under Article 52 of the Corporate Tax Law, a juridical person must apply for tax deregistration within 3 months from the end of a continuous 12-month period during which:
- It ceases to have a nexus in the UAE,
- It is no longer a taxable person, and
- It holds no ownership interest in any QIF or REIT that is an exempt person.
Conclusion
Under Article 52 of the Corporate Tax Law, a juridical person must apply for tax deregistration within 3 months from the end of a continuous 12-month period during which:
- It ceases to have a nexus in the UAE,
- It is no longer a taxable person, and
- It holds no ownership interest in any QIF or REIT that is an exempt person. FTA Decision No. 8 of 2025 brings much-needed clarity to the compliance framework for Qualifying Investment Funds, Real Estate Investment Trusts, and their investors. By defining specific timelines for registration, filing, declarations, and information sharing, the Decision promotes smoother tax administration under the Corporate Tax Law. It strengthens investor confidence and supports the UAE’s goal of maintaining a transparent, consistent, and globally competitive tax ecosystem.
RVG Insights
At RVG, we understand that evolving tax regulations demand timely action and strategic clarity. Our team of corporate tax specialists assists investment funds, REITs, and investors in meeting every compliance requirement under the latest FTA decisions – from registrations and declarations to exemption continuity reviews.
We combine technical expertise with practical insights to help you navigate complex rules confidently and maintain full compliance under the UAE Corporate Tax Law.
📩 Connect with RVG today to structure your tax compliance strategy for 2026 and secure your business against regulatory risks.
