Tax Planning

Now that Corporate Tax applies across the UAE, the way a business is structured and operated has a direct effect on its tax cost. Decisions about entities, Free Zone status, financing, and profit distribution all influence the final position. Tax planning is about making those decisions deliberately and lawfully, rather than discovering their cost at filing.

Effective planning keeps your tax position efficient while remaining fully within the law and the FTA’s substance and anti avoidance rules. We review your business, identify legitimate reliefs and structuring options, and align tax with your wider commercial goals.

What’s Involved

Structure review, we examine your group, entities, licences, and transaction flows.

Reliefs and regimes, we identify applicable reliefs, exemptions, Small Business Relief, and the Qualifying Free Zone regime.

Transaction planning, we assess the tax impact of pricing, intra group financing, and distributions.

Transfer pricing alignment, we make sure related party arrangements support, rather than undermine, your position.

Integrated view we coordinate Corporate Tax with VAT and wider compliance so plans are practical.

Frequently Asked Questions

Yes. Legitimate tax planning means arranging your affairs efficiently within the law. It is different from tax evasion, which is illegal, and from arrangements that breach the FTA’s anti avoidance rules.

Qualifying Free Zone Persons may apply 0% on Qualifying Income if they meet the conditions, including adequate substance. Planning helps you assess and maintain that status.

Before transactions and structures are put in place. Planning is most effective when it informs decisions rather than reacting to them.

It examines the group's entities, licences, and transaction flows to identify inefficiencies, compliance gaps, and opportunities to apply available reliefs correctly.

No. Tax positions should be revisited whenever the business structure, ownership, or transaction flows change, since these can affect eligibility for reliefs and Free Zone status.

Effective planning coordinates Corporate Tax positions with VAT treatment, since the same transactions and structures affect both.

Compliance covers meeting filing and payment obligations as they fall due, while planning looks ahead to structure transactions and entities to support an efficient, compliant tax position.

Yes. Planning includes reviewing whether a business meets the conditions for Small Business Relief and other available exemptions before they are claimed in the return.

Events such as new entity formation, changes in ownership, cross border expansion, or new intra group financing arrangements typically warrant a fresh review.

Reviewing structures and transactions in advance, and aligning them with substance and transfer pricing requirements, reduces the likelihood of adjustments or disputes following an FTA review.

Yes. It includes assessing intra group loans, management charges, and profit distributions to confirm they are structured on an arm's length and compliant basis.

Planning must stay within the FTA's anti avoidance rules, meaning arrangements should have genuine commercial substance rather than being designed solely to reduce tax.

Insights On Tax & Audit

Sep 05, 2026

FTA Decision No. 7 of 2026: What Happens to Seized and Abandoned Goods in the UAE

FTA Decision No. 7 of 2026 lets the Federal Tax Authority auction seized or abandoned perishable goods, with proceeds covering costs, tax and penalties before any balance returns to the owner.

Jul 22, 2026

UAE Pillar Two Registration Is Now Open : What Multinational Groups Must Do Next

The UAE FTA has opened Pillar Two Top up Tax registration on EmaraTax for qualifying multinational groups. Learn who needs to register, the 15% minimum tax rule, key deadlines, ETR requirements, and how to prepare for UAE Pillar Two compliance.

Jul 13, 2026

OECD Proposes Revisions to Transfer Pricing Guidelines for Intra Group Services

The OECD has proposed key revisions to Chapter VII of the Transfer Pricing Guidelines, tightening how intra group services must be delineated, priced, and documented. Here's what the changes mean for multinational groups and how to prepare before the final guidance takes effect

Tax Planning

What Tax Planning Covers

What’s Involved

Key Benefits

Why Legacy Partners

Frequently Asked Questions

Strategic Partners

Insights On Tax & Audit

FTA Decision No. 7 of 2026: What Happens to Seized and Abandoned Goods in the UAE

UAE Pillar Two Registration Is Now Open : What Multinational Groups Must Do Next

OECD Proposes Revisions to Transfer Pricing Guidelines for Intra Group Services

Ready to establish your legacy?

Tax Planning

What Tax Planning Covers

What’s Involved

Key Benefits

Why Legacy Partners

Frequently Asked Questions

Is tax planning legal?

Can Free Zone businesses still benefit from the 0% rate?

When is the best time to plan?

What does a Corporate Tax structure review typically cover?

Is tax planning a one time exercise?

How does tax planning relate to VAT compliance?

What is the difference between tax planning and tax compliance?

Does tax planning help with claiming Small Business Relief?

What triggers a need to revisit a group's tax structure?

Can tax planning reduce the risk of FTA disputes?

Does tax planning cover intra group financing arrangements?

Where does anti avoidance fit into tax planning?

Strategic Partners

Insights On Tax & Audit

FTA Decision No. 7 of 2026: What Happens to Seized and Abandoned Goods in the UAE

UAE Pillar Two Registration Is Now Open : What Multinational Groups Must Do Next

OECD Proposes Revisions to Transfer Pricing Guidelines for Intra Group Services

Ready to establish your legacy?