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May 15, 2026

This decision consolidates and amends tax compliance rules for partnerships and family foundations. It establishes registration and annual declaration deadlines for Unincorporated Partnerships, offering a special deadline of 31 December 2025 for declarations for financial years ending by 31 March 2025. It also details the application process for these entities to be treated as Taxable Persons. Furthermore, the decision specifies that a partner in a Foreign Partnership must submit an annual declaration on its behalf. Importantly, this decision explicitly repeals the preceding FTA Decision No. 16 of 2023 on the same subject.

[Repeals Federal Tax Authority Decision No. 16 of 2023]

This is not an Official Translation:

Determining the Tax Compliance Requirements for Unincorporated Partnerships, Foreign Partnerships and Family Foundations for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments

Federal Tax Authority Decision No. 5 of 2025

Issued 19 May 2025 - (Effective 1 July 2025)

[GTL Notes]

The Chairman of the Board of Directors of the Federal Tax Authority has decided:

Having reviewed the Constitution,
Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority, and its amendments,
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. 74 of 2023 on the Executive Regulation of Federal Decree-Law No. 28 of 2022 on Tax Procedures,
Decision of the Chairman of the Board of Directors No. 9 of 2021 on the Delegation to the Vice Chairman of the Board of Directors of the Federal Tax Authority,
Ministerial Decision No. 261 of 2024 on Unincorporated Partnership, Foreign Partnership and Family Foundation for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses,
FTA Decision No. 16 of 2023 on Determining the Requirements for the Registration of the Unincorporated Partnership and Determining the Distributive Shares of Partners in an Unincorporated Partnership for the purposes of Federal Decree Law No. 47 of 2022 on the Taxation of Corporations and Businesses, and its amendments, and
Pursuant to the approval of the Board of Directors of the Federal Tax Authority on amending the Policy for Determining the Requirements for the Registration of the Unincorporated Partnership and Determining the Distributive Shares of Partners in an Unincorporated Partnership at its 38th meeting held on 29 April 2025.

Article 1 - Definitions

Words and expressions in this Decision shall have the same meanings specified in the Federal- Decree Law No. 47 of 2022 referred to above ("Corporate Tax Law"), unless the context otherwise requires.

The Chairman of the Board of Directors of the Federal Tax Authority has decided:

Article 1 - Definitions

Article 2 - Requirements for the Registration of the Unincorporated Partnership