UAE: Guidance on corporate tax treatment of family wealth management structures
The treatment of family wealth management structures for corporate tax purposes.
The Federal Tax Authority (FTA) in September 2025 issued guidance on the corporate tax treatment of family wealth management structures under the UAE Corporate Tax Law.
The guidance clarifies that family foundations without separate legal personality are tax transparent, while those with separate legal personality may apply for tax transparency under article 17(1).
Single-family offices (SFOs) and multi-family offices (MFOs) are taxable entities subject to corporate tax on all income.
Family members are not taxed on personal investment or real estate income from these entities.
For more information, contact a KPMG tax professional in the UAE:
Neha Jain | njain13@kpmg.com