9% корпоративный налог ОАЭ: Полное влияние на семейные офисы RAKEZ

Введение

С 1 июня 2023 года ОАЭ ввели federal corporate tax 9% на profits exceeding AED 375,000 ($102,000). Однако family offices могут qualify для full exemption при соблюдении определенных условий. В этом руководстве мы разберем все аспекты применения налога к RAKEZ family offices.

Базовая структура UAE Corporate Tax

Налоговые ставки

**For all UAE businesses (including free zones):**

| Taxable Income | Tax Rate | |---|---| | AED 0 - AED 375,000 ($0 - $102,000) | 0% | | AED 375,001+ ($102,001+) | 9% |

**Important:** Free zones (включая RAKEZ) больше не имеют automatic 0% rate. Применяются те же rules, что и для mainland companies, с некоторыми exemptions.

Timeline

**Key Dates:** - June 1, 2023: Corporate tax effective date - December 31, 2026: First tax return filing deadline (для calendar year entities) - Quarterly advance payments: Required если годовой tax >AED 100,000

Family Office Investment Company (FOIC) Exemption

Что такое FOIC?

Family Office Investment Company это designated entity, которая может qualify для full corporate tax exemption если соблюдает specific criteria.

**Qualifying Criteria для FOIC Status:**

**1. Ownership Structure** - Must be wholly owned and controlled by one family - Individuals должны быть related by blood или marriage - No outside investors permitted - Family members can include: - Parents, grandparents, great-grandparents - Spouses и former spouses - Lineal descendants (children, grandchildren, etc.) - Siblings

**2. Activity Restrictions** - Must only engage в qualifying investment activities - Cannot conduct trade или business - Cannot provide services to third parties - Cannot employ non-family members (except limited support staff)

**3. Holding Requirements** - Hold, manage и maintain qualifying investments only - Investments must be passive income-generating - No active business operations

Qualifying Income для FOIC

**Fully Exempt Income Types:**

✓ **Dividends** from shareholdings ✓ **Capital Gains** from disposal of securities ✓ **Interest Income** from deposits, bonds, loans ✓ **Rental Income** from real estate (если passive) ✓ **Royalties** from IP assets ✓ **Foreign-Source Income** (in certain cases)

**Taxable Income (9% applies):**

✗ Trading income (frequent buying/selling as business) ✗ Service fees from non-family members ✗ Management fees charged externally ✗ Operating business income ✗ Active real estate development

RAKEZ Family Office FOIC Qualification

**Good News:** RAKEZ Single Family Offices typically DO qualify для FOIC exemption если structured correctly.

**How to Qualify:**

**Step 1: Registration as FOIC** - Apply to Federal Tax Authority (FTA) - Submit company documents - Declare family relationships - Specify investment activities - Timeline: 2-4 weeks - Cost: Typically free (part of tax registration)

**Step 2: Maintain Compliance** - Annual confirmation of FOIC status - Maintain qualifying activities only - Keep proper records - File annual tax return (даже если exempt)

**Step 3: Ongoing Monitoring** - Review all income sources - Ensure family-only structure maintained - Adjust activities если needed - Annual compliance audit recommended

Income Analysis: What's Exempt vs Taxable

Scenario 1: Pure Investment Family Office

**Structure:** - RAKEZ FO holds portfolio of stocks, bonds, real estate - No trading activity - Receives dividends, interest, rental income - Family members only

**Income Breakdown:**

| Income Type | Amount (AED) | Taxable? | Tax @ 9% | |---|---|---|---| | Dividends from shares | 2,000,000 | No (FOIC exempt) | 0 | | Interest from bonds | 500,000 | No (FOIC exempt) | 0 | | Rental income (passive) | 1,200,000 | No (FOIC exempt) | 0 | | Capital gains on sale | 800,000 | No (FOIC exempt) | 0 | | **Total** | **4,500,000** | **Exempt** | **0** |

**Effective Tax Rate: 0%** ✓

Scenario 2: Family Office with Trading Activity

**Structure:** - RAKEZ FO actively trades securities (frequent transactions) - Provides investment advisory to family - Has portfolio management operations

**Income Breakdown:**

| Income Type | Amount (AED) | Taxable? | Tax @ 9% | |---|---|---|---| | Dividend income | 1,000,000 | No (FOIC exempt) | 0 | | Trading profits (frequent) | 2,000,000 | Yes (business activity) | 180,000 | | Interest income | 300,000 | No (FOIC exempt) | 0 | | **Total** | **3,300,000** | **Partial** | **180,000** |

**Effective Tax Rate: 5.45%** ⚠️

**Issue:** Trading activity disqualifies that income stream from FOIC exemption.

**Solution:** Separate trading activity into different entity или reduce frequency to maintain passive classification.

Scenario 3: Multi-Activity Family Office

**Structure:** - RAKEZ FO has investments (qualifying) - Operates a property management business - Provides consulting services to family businesses

**Income Breakdown:**

| Income Type | Amount (AED) | Taxable? | Tax @ 9% | |---|---|---|---| | Investment income | 1,500,000 | No (FOIC exempt) | 0 | | Property mgmt fees | 800,000 | Yes (business activity) | 72,000 | | Consulting fees | 500,000 | Yes (business activity) | 45,000 | | Less: AED 375K exemption | - | (375,000 deducted) | (33,750) | | **Total** | **2,800,000** | **Partial** | **83,250** |

**Effective Tax Rate: 2.97%**

**Issue:** Business activities create taxable income.

**Solution:** Consider separating qualifying vs non-qualifying activities into different entities for cleaner structure.

Structuring Strategies for Tax Optimization

Strategy 1: Pure FOIC Structure (Recommended for 90% of families)

**Setup:**

RAKEZ Family Office FZE - Activity: Investment holding only - Income: Dividends, interest, capital gains, passive rent - Status: FOIC registered - Tax: 0%

**Benefits:** ✓ Complete tax exemption ✓ Simple structure ✓ Low compliance burden ✓ Lowest ongoing costs

**Ideal for:** Families с pure investment portfolios

Strategy 2: Dual-Entity Structure

**Setup:**

RAKEZ Family Office FZE (FOIC) - Activity: Investment holding - Income: Passive investment returns - Tax: 0%

↓ (owns)

RAKEZ Operating Company FZE - Activity: Active business operations - Income: Trading, fees, services - Tax: 9% on profits >AED 375K

**Benefits:** ✓ Segregates qualifying income (exempt) ✓ Only business profits taxed ✓ Clearer compliance ✓ Risk segregation

**Ideal for:** Families с both passive investments + active operations

Strategy 3: Holding Company Structure

**Setup:**

Offshore Holding (BVI/Cayman) - Holds RAKEZ entities - Receives dividends from RAKEZ - 0% tax offshore

↓ (owns)

RAKEZ Family Office FZE (FOIC) - Investment activities - Pays dividends upstream (0% WHT) - Qualifies as FOIC - 0% UAE tax

**Benefits:** ✓ Additional asset protection layer ✓ Succession planning flexibility ✓ Privacy enhancement ✓ No withholding tax на dividends out of UAE

**Considerations:** ⚠️ Added complexity ⚠️ Higher setup costs ($15K-$30K) ⚠️ CRS reporting applies ⚠️ Substance requirements в UAE

**Ideal for:** Larger families ($20M+) seeking maximum optimization

Compliance Requirements

Annual Tax Filing

**All RAKEZ Family Offices must file tax return даже если FOIC exempt.**

**Required Filings:**

**1. Annual Tax Return** - Due: 9 months после fiscal year-end - Format: Online via FTA portal - Content: All income declared (даже если exempt) - Supporting docs: Financial statements, FOIC certificate

**2. Financial Statements** - Audited if turnover >AED 50M - Reviewed if turnover AED 3M-50M - Compiled if turnover <AED 3M - Must follow IFRS or IFRS for SMEs

**3. Transfer Pricing Documentation** - Required if related-party transactions >AED 4M - Master file + Local file needed - Country-by-Country reporting (если applicable) - Arm's length pricing mandatory

Record Keeping

**Minimum Required Records:**

**Financial Records (7 years retention):** - Bank statements - Invoices and receipts - Financial statements - Tax returns filed - Depreciation schedules

**Corporate Records:** - Board meeting minutes - Shareholder resolutions - Ownership registers - Company licenses and approvals - Employment contracts

**Tax-Specific Records:** - FOIC registration certificate - Income source documentation - Exemption eligibility evidence - Related-party agreements - Transfer pricing studies

Penalties for Non-Compliance

**Serious consequences для violations:**

| Violation | Penalty | |---|---| | Late tax return filing | AED 10,000 + AED 1,000/day (max AED 100,000) | | Late tax payment | 4-8% penalty + interest | | Failure to register | AED 10,000 | | Incorrect return (negligence) | AED 50,000 + tax due | | Tax evasion (deliberate) | AED 50,000-300,000 + tax due + interest |

**Criminal Prosecution:** For serious tax evasion (>AED 100,000), imprisonment possible.

Practical Implementation Timeline

Year 1: Setup & Registration (2026)

**Q1-Q2: Structure Review** - Assess current RAKEZ FO structure - Analyze income sources - Determine FOIC eligibility - Restructure если needed (2-3 months)

**Q3: Tax Registration** - Register with FTA - Obtain Tax Registration Number (TRN) - Apply for FOIC status - Setup tax accounting system

**Q4: Preparation** - Train accounting staff on tax rules - Establish record-keeping protocols - Prepare financial statements - Engage tax advisor если needed

Year 2: First Filing (2027)

**Q1: Year-End Close** - Finalize 2026 financial statements - Audit или review если required - Verify FOIC compliance maintained - Calculate any taxable income

**Q2: Tax Return Preparation** - Compile all supporting documents - Complete tax return form - Verify FOIC exemption application - Review by tax advisor

**Q3: Filing** - Submit return via FTA portal (by September 30, 2027 для calendar year-end companies) - Pay any tax due - Retain confirmation - Archive all records

**Q4: Ongoing** - Monitor income sources quarterly - Ensure FOIC compliance maintained - Plan for next year - Adjust structure если needed

Часто задаваемые вопросы

Мой RAKEZ family office автоматически освобожден от 9% налога?

Нет, not automatically. Вам нужно apply для FOIC status with Federal Tax Authority и maintain qualifying criteria. Если approved as FOIC, then yes, exempt от tax на qualifying income.

Что если часть моего income qualifying, часть нет?

Only qualifying income exempt under FOIC. Non-qualifying income (business operations, trading) облагается 9% tax. Consider dual-entity structure to segregate income types.

Нужно ли мне file tax return даже если exempt?

Да, all entities в UAE must file annual tax return даже если no tax due. Failure to file приводит к penalties (AED 10,000 + AED 1,000/day).

Какая audit требуется для RAKEZ family office?

Зависит от turnover: <AED 3M - compiled statements sufficient, AED 3M-50M - reviewed statements, >AED 50M - full audit required.

Могу ли я потерять FOIC status?

Да, если you violate conditions: conduct business activities, employ non-family, change ownership to include non-family, provide services to third parties. Annual compliance review recommended.

Что если я не sure если income qualifying?

Consult with UAE tax advisor. Gray areas include: frequent investment trading (когда становится business?), property management (passive vs active?), loans to non-family entities (investment vs business?). Professional guidance critical.

Есть ли withholding tax когда RAKEZ FO pays dividends to shareholders?

No, UAE не имеет withholding tax на dividends paid by UAE companies (including free zones) to shareholders, whether resident или non-resident.

Как часто нужно renew FOIC status?

Annually. Each year при filing tax return, вы confirm FOIC status maintained. FTA может audit and revoke если conditions not met.

Что если мой family office has losses вместо profits?

File tax return showing loss. Can carry forward losses для offset против future taxable income (если any). Loss carryforward unlimited период, но with certain restrictions.

Применяется ли 9% tax к capital gains?

Generally no для FOIC family offices. Capital gains on investment securities, real estate, и other assets considered qualifying income если passive investment nature. Frequent trading может reclassify как business income (taxable).

Заключение

9% UAE corporate tax не является препятствием для RAKEZ family offices при правильной structure. Key takeaways:

1. **FOIC Registration Essential** - Apply для FOIC status to secure exemption 2. **Pure Investment Best** - Keep activities passive investment only для full exemption 3. **Segregate Activities** - Use separate entities если mixed qualifying/non-qualifying income 4. **File Returns Always** - Even если exempt, must file annually 5. **Maintain Records** - 7 years retention mandatory 6. **Annual Compliance Review** - Verify FOIC status maintained 7. **Professional Guidance** - Tax advisor recommended для gray areas

For most Russian/CIS families с pure investment RAKEZ family offices, effective tax rate remains **0%** with FOIC registration.