6 September 2026 · How To
How to Apply & Stay Compliant
Apply to the FTA for the family foundation to be treated as a tax-transparent Unincorporated Partnership under Article 17, evidencing the qualifying purpose and beneficiaries. Once granted, keep the status by filing an annual confirmation within 9 months of the end of each tax period, confirming the conditions are still met. Missing the confirmation risks losing transparent treatment, so it must be diarised each year.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
Make the election
Evidence that you qualify.
- Apply to the FTA under Article 17.
- Evidence the qualifying purpose.
- Identify the beneficiaries.
- Include underlying entities where relevant.
The annual confirmation
Keep the status each year.
- File within 9 months of tax-period end.
- Confirm the conditions still hold.
- Diarise it annually.
- Failure risks losing transparency.
Related guides
Frequently Asked Questions
For applying and maintaining status.
How do I apply for the status?
Apply to the FTA under Article 17, evidencing the qualifying purpose and beneficiaries.
What is the annual confirmation deadline?
Within 9 months of the end of each tax period.
What if I miss the confirmation?
You risk losing the tax-transparent treatment, so it must be filed each year.
Can Exiloz manage the filings?
Yes. We make the election and keep the annual confirmation filed.
Apply and stay compliant
Exiloz files your election and keeps the annual confirmation on time.