01
Document overview
Defines a foreign juridical person's UAE nexus through UAE immovable-property income and specified investor adjustments under the qualifying-fund regime.
- Linked to UAE immovable property.
- Coordinates with Decision 34/2025.
- Decision 56/2023 is replaced prospectively.
02
Scope and exclusions
Applies to
Foreign juridical persons with relevant UAE immovable-property income or specified investor adjustments under Decision 34/2025, for periods from 1 January 2025.
Limitations and exclusions
Not every UAE investment creates nexus; anti-artificial-transfer and registration rules apply. Decision 56/2023 remains relevant only to earlier periods.
05
Official primary source
Cabinet Decision No. 35 of 2025
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