Under the UAE Corporate Tax Law, a Corporate Tax group refers to a special arrangement where two or more resident companies can form a single taxable entity, subject to the conditions outlined in the law. This mechanism offers potential benefits for group companies, such as simplified tax compliance and consolidated tax reporting.

The requirements for the corporate tax group are:

• Each of the entities must have obtained their own corporate tax registrations.
• Group structure showing the representative member and the group members (stamped and signed by the authorized signatory).
• Stamped and signed “No objection letters” from each of the members to authorize the representative member to represent the group.
• Legal documents such as Memorandum of Association meeting the ownership criteria for corporate tax group registration.
• Copy of the Passport & Emirates ID of the Authorized Signatory representing the group.