Federal Tax Authority

FTA Decision No. 8 of 2025 on Tax Compliance Timelines for Qualifying Investment Funds and their Investors

Sets registration deadlines (3–12 months), tax-return filing timelines (9–12 months) and annual declaration deadlines (extended to 10 months) for Qualifying Investment Funds and their non-resident investors, implementing Cabinet Decision No. 34 of 2025's shift of QIFs from tax-transparent to tax-exempt status. Issued 18 September 2025; published 8 December 2025.

What firms should do

Yes — QIF managers and investors should map fund- and investor-level filing deadlines against the new timelines

Regulator: Federal Tax Authority
Type: FTA Decision
Status: Final/In Force
Published: 8 Dec 2025
Reference: FTA Decision No. 8 of 2025
Topic: Corporate Tax
Impact: Medium

Read it on the regulator's website

Found automatically on the regulator's website and summarised by AI by Arakan Lexara. Not legal advice; check the official source before relying on it.

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FTA Decision No. 8 of 2025 on Tax Compliance Timelines for Qualifying Investment Funds and their Investors

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