8 August 2026 · The Election
اختيار الشفافية الضريبية بموجب المادة 17
The Article 17 election treats a qualifying family foundation as a tax-transparent Unincorporated Partnership, so its income is attributed to the beneficiaries rather than taxed at the foundation. To qualify, the foundation must exist mainly for family wealth management, succession or charity, its beneficiaries must be identifiable natural persons or charities, and it must not be a vehicle to shelter a taxable business. Certain wholly-owned underlying entities can also be transparent.
Exiloz للإدارة والاستشارات الضريبية · جهة استشارية مقرها دبي تركّز على الهيئة الاتحادية للضرائب (FTA) · ضريبة القيمة المضافة وضريبة الشركات والمحاسبة
معاملة التمرير
Income passes to the beneficiaries.
- Foundation treated as a partnership.
- Income attributed to beneficiaries.
- Individual investment income usually outside CT.
- Removes the 9% at foundation level.
الشروط
Purpose and beneficiaries matter.
- Mainly wealth, succession or charity.
- Identifiable natural-person or charity beneficiaries.
- Not sheltering a taxable business.
- Underlying wholly-owned entities can qualify.
الأسئلة الشائعة
For deciding whether to elect.
ما الذي يحققه الاختيار؟
It treats the foundation as tax-transparent, so income flows to the beneficiaries instead of being taxed at the foundation.
من يجب أن يكون المستفيدون؟
Identifiable natural persons or public-benefit/charitable entities.
هل يمكنها حماية نشاط تجاري؟
No. The foundation should not be used to conduct a taxable commercial business.
هل يمكن أن تقوم Exiloz بالاختيار؟
Yes. We confirm eligibility and file the Article 17 election.
اختر الشفافية الضريبية
Exiloz confirms eligibility and files your Article 17 election.