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Qualifying Group Relief and Business Restructuring Relief​

Maximize tax efficiency with expert guidance on Group Relief and Business Restructuring. Navigate complex financial strategies with confidence.

Summary of Comparison Between Qualifying Group Relief and Business Restructuring Relief​

Both Qualifying Group Relief and Business Restructuring Relief under the UAE Corporate Tax Law aim to facilitate tax-neutral transactions, but they differ in scope, conditions, and applicability.

 

Qualifying Group Relief is governed by Article 26 of the Corporate Tax Law and Ministerial Decision No. 132 of 2023. Similarly, Business Restructuring Relief is governed by Article 27 of the Corporate Tax Law and Ministerial Decision No. 133 of 2023.​

Both Qualifying Group Relief and Business Restructuring Relief under the UAE Corporate Tax Law aim to facilitate tax-neutral transactions, but they differ in scope, conditions, and applicability.

 

Qualifying Group Relief is governed by Article 26 of the Corporate Tax Law and Ministerial Decision No. 132 of 2023. Similarly, Business Restructuring Relief is governed by Article 27 of the Corporate Tax Law and Ministerial Decision No. 133 of 2023.​

Following points are discussed between Qualifying Group Relief and Business Restructuring Relief along with examples where suitable.​

Transferors and Transferees​

Scope of Application​

Want to learn more about Qualifying Group Relief and Business Restructuring Relief? Download the complete guide now!

Ownership Requirements​

Assets and Liabilities Eligible​

Consideration for Transfer​

Want to learn more about Qualifying Group Relief and Business Restructuring Relief? Download the complete guide now!

Meet the Expert

Mubashir Islam, ACCA​

Senior Manager • Tax and Financial Advisory • DeFi Regulatory Reporting ​

Sikandar Ali, ACA ​​

Tax Compliance Manager • Regulatory Advisor​​

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