Activities of holding companies

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: LIGHTAI-derived

Under the UAE CT framework, holding shares and other securities is a Qualifying Activity. Forensic scrutiny focuses on the 'Adequate Substance' test, ensuring the entity has sufficient personnel and assets in the Free Zone to manage the holdings, and that it does not engage in 'Excluded Activities' such as banking or insurance without the requisite licensing and tax adjustments.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 2, Clause 1(a)

Audit Red Flag

Misclassification of interest income from commercial lending or active treasury management as passive 'holding' income to bypass Excluded Activity thresholds.

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