Group Relief Advisory — Maximise eligible tax outcomes across your UAE group
Specialised advisory to assess and implement group relief (loss transfer) strategies under UAE corporate tax rules. We guide ownership analysis, documentation, filing and ongoing compliance for groups operating in Dubai, Ajman and across the UAE.
Overview
AL SAHRAA helps business groups evaluate whether they qualify for group relief and what quantitative benefit loss transfer may provide. We combine legal ownership review with financial modelling to present clear options and expected impacts for decision-makers. Our service covers preparing the required documentation, drafting intercompany agreements and board resolutions, and compiling the technical schedules needed for an application or for supporting group positions in corporate tax returns. We coordinate with auditors and tax authorities as required. After submission we provide ongoing compliance support: monitoring changes in group structure, preparing disclosures in annual tax returns, and helping with record-keeping to meet FTA requirements. Our approach is practical, people-focused and tailored to each group’s commercial realities.
What to prepare
- Certificate of incorporation and trade licences for each group entity
- Share register and ownership/beneficial ownership documentation
- Audited financial statements or management accounts for the relevant periods
- Intercompany agreements and loan contracts (if applicable)
- Board resolutions authorising group relief or tax grouping
- Existing tax registration details and previous corporate tax returns (if filed)
- Organisational chart showing legal and beneficial ownership percentages
How the process works
- Initial consultation and collection of ownership, financial and legal information
- Eligibility assessment and quantitative modelling of potential group relief
- Preparation of supporting documentation: ownership charts, agreements, board resolutions and tax schedules
- Assistance with formal application or inclusion of group relief positions in corporate tax filings
- Ongoing monitoring and compliance support for changes in group structure and annual reporting
Why clients choose AL SAHRAA
- Admin-reviewed quotations before you proceed.
- Document coordination and progress tracking in one portal.
- Support for business, compliance, visa, insurance, and IT-related requests.
- Clear request history, updates, and delivery follow-up.
Frequently asked questions
What is group relief under UAE corporate tax?
Group relief allows qualifying related entities to transfer tax losses or exploit group tax positions subject to the UAE’s corporate tax rules and eligibility criteria; it is typically governed by ownership thresholds and documentation requirements.
Which entities can join a tax group?
Eligibility depends on legal and beneficial ownership between entities, local rules and commercial substance; we assess each group’s structure to determine who can participate and under what conditions.
How long does the group relief process take?
Timing varies with complexity and completeness of documentation; a basic eligibility assessment and application preparation can take a few weeks, while larger restructurings take longer — we provide a timeline after the initial review.
Do you file the application and communicate with the tax authority?
We prepare the application and supporting documents and can manage communications with the Federal Tax Authority or advise your representatives; engagement scope is agreed in advance.
Will using group relief affect my VAT or other taxes?
Group relief concerns corporate tax positions and does not automatically change VAT treatment, but group reorganisations can have indirect effects. We coordinate with VAT specialists to identify any cross-tax implications.
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