8 August 2026 · Conditions
اختبارا الخضوع للضريبة & فترة الاحتفاظ
Beyond the 5%/AED 4m ownership, two conditions decide the participation exemption: the interest must be held continuously for at least 12 months (or held with the intention to), and the participation must be subject to tax at a rate of at least 9% in its home jurisdiction. There is also an asset-composition test that, after MD 302 of 2024, applies mainly to related-party participations.
Exiloz للإدارة والاستشارات الضريبية · جهة استشارية مقرها دبي تركّز على الهيئة الاتحادية للضرائب (FTA) · ضريبة القيمة المضافة وضريبة الشركات والمحاسبة
الاحتفاظ لمدة 12 شهرًا
Duration protects the relief.
- Hold continuously for at least 12 months.
- Or hold with the intention to.
- Short-term flips will not qualify.
- Track acquisition and disposal dates.
اختبارا الـ 9% والأصول
Substance in the participation matters.
- Participation subject to at least 9% tax at home.
- Certain regimes are treated as meeting this.
- Asset-composition test applies to related parties.
- Documentation supports the position.
الأسئلة الشائعة
For confirming the conditions are met.
كم يجب أن أحتفظ بالمساهمة؟
At least 12 months continuously, or with the intention to hold for 12 months.
ما هو اختبار الخضوع للضريبة بنسبة 9%؟
The participation must be subject to tax at a rate of at least 9% in its home jurisdiction to qualify.
هل ينطبق اختبار الأصول دائماً؟
After MD 302 of 2024, the asset-composition test applies mainly to related-party participations.
هل يمكن أن تتحقق Exiloz من الشروط؟
Yes. We test the holding, subject-to-tax and asset conditions with evidence.
هل تستوفي الشروط؟
Exiloz confirms the 12-month, 9% and asset conditions for your participation.