The EAU have announced new fiscal rules for non -resident investors.
The Ministry of Finance has announced the issuance of the decision of Cabinet No. 35 or 2025 on the determination of the link of a person not resident in the State for the purposes of Federal Decree No. 47 or 2022 on the taxes of the corporations and companies that replace the provisions of the Cabinet Decision No. 56 or 2023.
The new decision specifies the cases in which a legidic investor is not resident in a California Investment Fund (QIF) or real estate investment trustee (Reit) that has a link in the EAU and, therefore, is subject to taxes.
EAU tax rules
This follows the issuance of the Cabinet Decision No. 34 or 2025 on qualified investment funds and limited companies qualified for the purposes of Federal Decree No. 47 or 2022 on Corporations and Business Taxes.
According to the new decision, a link for a non -resident legal investor in a QIF that violates the real estate threshold will arise on the date of dividend distribution if the QIF distributes 80 percent or the financial one is the myths of honey of the myths of the myths of the myths of the myths of the myths of Mythe-It-Mythe-T-Mythe-T-MYTHE-IT-MYTHE-TE-T-MYTHE-IT-MYTHE-IT-MYTHE-IT-MYTHE-IT-MYTHE-IT-MYTHE -it-mythe-it-mythe-it-mythe-it-mythe-it-mythe-it-it-mythe-it-mythe-it-mythe-it-mythe-n-ne-a-ite-to-end Acquired, in the case where the Qif does not distribute at least 80 percent or their income within nine months from its financial year.
A Nexus will also be created for a non -residential legidic inverter in a QIF that does not meet the diversity of property conditions in the fiscal period in which the failure occurs.
A link for a legitimate investor not resident in a Reit will arise on the date of dividend distribution if the Reit distributes 80 percent or more or its income within nine months after its financial year, or the date is the need for the need for the necessary interests in the divibire of the cake to 80 percent of its income within its end of the financial year since its end of the financial year.
In addition to the previous cases, non -resident legitic investors who invest exclusive in a Qif and/or Reit are not consultants to have an taxable presence in the EAU.
This Decision redchieve compliance with foreign investors burns and reflects the EU Government’s commitment to provide an attractive investment environment for such investors.
