Over the past two weeks, the Real Law database has been updated with documents from various fields, including marketing rules and financial regulations from the Central Bank. In relation to the legislative news, we recommend paying attention to clarifications and new requirements on corporate tax.
The Official Gazettes with the full list of new documents can be accessed in the Real Law service.
1. Clarifications on corporate tax:
-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’ (replaces Decision No. 81 of 2023) updates the rules for recognising an investment fund as a ‘qualified investment fund’ (QIF) and introduces a number of clarifications. Read more about the changes in the news article on Real Law.
-Cabinet Decision No. 35 of 2025 ‘On Determination of a Non-Resident Person’s Nexus in the State for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses ’ establishes the criteria for recognising the tax nexus of a foreign entity ...