8 August 2026 · 95% Test
شرح اختبار الملكية بنسبة 95%
To form a UAE Tax Group, the parent must hold at least 95% of three things in each subsidiary: share capital, voting rights, and entitlement to profits and net assets. The holding can be direct or indirect through other group companies. If any one of the three tests falls below 95%, the subsidiary cannot be included, and the group is not valid for that member.
Exiloz للإدارة والاستشارات الضريبية · جهة استشارية مقرها دبي تركّز على الهيئة الاتحادية للضرائب (FTA) · ضريبة القيمة المضافة وضريبة الشركات والمحاسبة
All three must hit 95%
It is not enough to own most of the shares.
- 95% of share capital.
- 95% of voting rights.
- 95% of profit and net-asset entitlement.
- Fail one and the member is out.
Direct or indirect
Chains of ownership count.
- Direct holding by the parent.
- Indirect holding via other members.
- Combine chains to reach 95%.
- Document the ownership structure.
الأسئلة الشائعة
For structures near the 95% line.
هل تكفي نسبة ملكية 90% لتشكيل مجموعة ضريبية؟
No. The parent must hold at least 95% of capital, voting rights and profit entitlement of each subsidiary.
هل تُحتسب الملكية غير المباشرة؟
Yes. The 95% can be held directly or indirectly through other group companies.
ماذا لو كانت حقوق التصويت فقط أقل من 95%؟
All three tests must be met; if voting rights are below 95%, the member cannot be grouped.
هل يمكن لـ Exiloz اختبار هيكل ملكيتنا؟
Yes. We map your structure and confirm whether the 95% link is met.
Do you meet 95%?
Exiloz maps your ownership and confirms the 95% test for each subsidiary.