SPV & Holding Structures — UAE Tax Updates
Special purpose vehicles and holding structures hold shares, real estate, intellectual property and other assets in a ring-fenced entity. In the UAE they are available through jurisdictions such as DMCC, RAK ICC, ADGM, and DIFC, each with its own regulatory and disclosure framework. Since Corporate Tax and the Economic Substance Regulations came into effect, how a holding structure is arranged now carries tax and substance consequences, the treatment of dividends, capital gains, participation exemptions, and whether an entity conducts a “Relevant Activity.” This hub follows regulatory and structuring developments affecting UAE SPVs and holding companies, and how they interact with the FTA’s (tax.gov.ae) evolving guidance.
Latest updates
- DMCC SPV for Family Holding
The Structure Behind the Structure: What a DMCC SPV Actually Does for a Complex Family Holding
- Choosing a UAE Foundation Jurisdiction: A 2026 Framework for HNW Families with Cross-Border Exposure
The Foundation Jurisdiction Question Has No Default Answer
- Netherlands Box 3 Senate Blocks Final Vote — 2028 Implementation Uncertain (July 2026)
The Dutch Senate Has Bought You Time. The Question Is Whether You Use It.
- Benefits of redomiciliation
What Redomiciliation Actually Solves — And What It Does Not
- EU Tax Simplification Package — Taxation Omnibus CFC Reform and DAC Recast Proposal (24 June 2026)
When Brussels Rewrites the CFC Map, Your UAE Structure Needs a Second Look
- DMCC SPV Formation Dubai: The Definitive 2026 Guide
A Special Purpose Vehicle (SPV) is a legally distinct entity created for a specific, defined purpose — separate from the assets and liabilities of a…
- Protect Your Assets with a DMCC SPV: A Crisis-Ready Structure for Investors
When geopolitical risk rises, the question shifts from “how do I grow my assets” to “how do I protect them.” For investors across the UAE…
- Structuring Partner Investments in the UAE: A Practical SPV Case from Dubai
When investors come together around a good opportunity, the focus is usually on the asset, the numbers, and the upside. Trust is high, intentions are…
- DMCC New SPV and Holding Company Licenses: Greater Flexibility for Business Structuring
Dubai Multi Commodities Centre (DMCC) – the UAE’s leading international free zone for global trade and investment – has officially launched two new license categories:…