Group Relief Advisory — Optimize Intra-Group Loss Utilisation
Practical advisory for businesses in the UAE seeking to evaluate and apply group relief under UAE corporate tax rules, with tailored documentation, calculations and filing support.
Overview
AL SAHRAA provides focused Group Relief Advisory to help multi-entity businesses in the UAE assess whether losses can be offset across a tax group. We start by reviewing group structure, ownership links and existing corporate tax registrations to determine eligibility under UAE rules. Our team prepares the required calculations, supporting schedules and reconciliation between accounting and tax results. We advise on intercompany documentation, loss allocation methods and any required elections or group notifications to the Federal Tax Authority or Ministry as applicable. We coordinate with your finance and legal teams to collect and validate documents, identify timing issues and propose practical solutions that preserve compliance while supporting tax efficiency. Where filings are required, we assist in preparing submission-ready packages and liaise with your tax agents or authorities as needed. We also provide post-advisory support: answering queries, updating calculations after final accounts, and helping implement changes to accounting processes or intercompany agreements to maintain an auditable trail for future group relief claims.
What to prepare
- Legal entity incorporation documents and ownership charts
- Corporate tax registration certificates for group members
- Latest audited financial statements and management trial balances
- Intercompany agreements and service/loan contracts
- Tax accounting workpapers and reconciliations between accounting and taxable results
- Board resolutions or authorisations for group elections (if applicable)
How the process works
- Initial consultation and collection of group structure and ownership documents
- Eligibility assessment against UAE corporate tax group relief criteria
- Prepare loss allocation calculations and supporting schedules
- Draft intercompany and election documentation as required
- Review and finalise submission package and provide filing support
- Post-submission follow-up and updates to records or calculations
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
Who can claim group relief in the UAE?
Generally, group relief is available when entities meet ownership and control thresholds under UAE corporate tax rules; we assess each group against the specific legal criteria.
What documentation is typically required to support a group relief claim?
Key documents include ownership charts, corporate tax registration certificates, audited financials, intercompany agreements and reconciliations showing taxable profits and losses.
How long does the group relief advisory process take?
Timing depends on group complexity and document availability; a straightforward assessment often takes 1–3 weeks, with additional time for detailed calculations and filings.
Will claiming group relief trigger a tax audit?
Claiming relief does not automatically trigger an audit, but it increases the need for robust documentation as authorities may request evidence during routine checks or queries.
Can group relief be applied retroactively?
Application of relief depends on the timing rules in UAE corporate tax legislation and any applicable filing windows; we review past periods case-by-case to identify possible adjustments.
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