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

The Cabinet: 

- Having reviewed the Constitution, 

- Federal Decree-Law No. 28 of 2022 on Tax Procedures, and its amendments, 

- Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, and its amendments,  

- Cabinet Decision No. 81 of 2023 on Conditions for Qualifying Investment Funds for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, 

- Pursuant to what was presented by the Minister of Finance and upon the approval of the Cabinet, 

Decided: 

Article 1 - Definitions 

Definitions in Federal Decree-Law No. 47 of 2022 referred to above shall apply to this Decision, with the exception of that, the following expressions shall have the meaning assigned against each, unless the context requires otherwise: 

Investment Business: The Business or Business Activity of issuing of investment interests to raise funds or pool investor funds or establish a joint investment fund with the aim of enabling the holder of suc...