8 August 2026 · How To
كيف تطالب بالإعفاء
The participation exemption is applied by reporting the dividend, gain or liquidation proceeds as exempt income on your corporate-tax return, supported by evidence that the participation met the ownership, 12-month and 9% conditions. Because exempt gains come with non-deductible losses, you should confirm the position is genuinely beneficial before claiming, and keep documentation for any FTA review.
Exiloz للإدارة والاستشارات الضريبية · جهة استشارية مقرها دبي تركّز على الهيئة الاتحادية للضرائب (FTA) · ضريبة القيمة المضافة وضريبة الشركات والمحاسبة
في إقرار ضريبة الشركات
Exempt income is declared, not ignored.
- Report exempt dividends and gains on the return.
- Distinguish exempt from taxable income.
- Keep the ownership and tax evidence.
- Reconcile to your financial statements.
تأكد من أنه مفيد
Exemption is not always an advantage.
- Exempt gains mean non-deductible losses.
- Model before you rely on the exemption.
- Document the qualifying analysis.
- Be ready for an FTA review.
أدلة ذات صلة
الأسئلة الشائعة
For reporting exempt income correctly.
كيف أطالب بالإعفاء؟
Report the dividend or gain as exempt income on your corporate-tax return, supported by evidence the conditions were met.
هل ما زلت أُقرّ بتوزيعات الأرباح المعفاة؟
Yes. Exempt income is reported on the return; it is distinguished from taxable income, not omitted.
ماذا لو حقّقت المساهمة خسارة؟
A loss on a participation whose gains would be exempt is generally not deductible — model the position first.
هل يمكن أن تُعِدّ Exiloz المطالبة؟
Yes. We evidence the conditions and report exempt income correctly.
طالِب بها على نحو صحيح
Exiloz reports your exempt dividends and gains with the evidence to back them.