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.
03
Document text
This is an independent editorial overview, not the official text or a complete translation. Application requires checking the Arabic original, current version and transitional provisions.
An independent four-language editorial overview is published; the full instrument is not yet reproduced on-site.. This is an independent editorial overview, not the official text or a complete translation. Application requires checking the Arabic original, current version and transitional provisions.
04
Publication status
Source and translation status
The official Arabic text controls; the English version on the official portal is for reference. This page contains an independent SGC editorial overview.
Legal review
Number, date, scope, principal exclusions, effective status and official URL were checked; the overview is not advice on a specific matter. · September 13, 2026
Republication status
Only instrument metadata, an official deep link and an original editorial explanation are used. The FTA/MoF PDF, layout and compilation are not copied; full-text reproduction requires a separate source and rights review.
Change history
- 27 March 2025 — issued; applies to periods from 1 January 2025.
- Reviewed 13 September 2026
06
Official primary source
Cabinet Decision No. 35 of 2025
Only instrument metadata, an official deep link and an original editorial explanation are used. The FTA/MoF PDF, layout and compilation are not copied; full-text reproduction requires a separate source and rights review.
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