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On 8 December 2025, the Federal Tax Authority issued Decision No. 8 of 2025 setting out timelines for tax compliance requirements applicable to certain investment funds and their juridical investors.
The Decision clarifies the deadlines for registration, filing, reporting and deregistration for Qualifying Investment Funds (QIFs), Real Estate Investment Trusts (REITs), and juridical investors holding interests in these funds, for purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. These rules apply to Tax Periods beginning on or after 1 January 2025.
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