Implications of Ministerial Decision No. 229/2025 for Free Zone Entities

Ministerial Decision No. 229/2025, On Qualifying and Excluded Activities for the Purposes of Federal Decree-Law No. 47/2022 on the Business and Corporate Taxation was published in Federal Gazette No. 808 on 30 September 2025, and has an issue date of 28 August 2025. It repeals and replaces Ministerial Decision No. 265/2023 and has amended and refined a number of QAs

This article is accessible only by Tolley+ Middle East paid-subscribers.