Corporate Tax Grouping.
Consider the whole structure.
Assess whether a Corporate Tax group is appropriate for your UAE entities. Understand eligibility, reporting implications and the work needed before applying.
Founder’s experience
Free zones served
Core service disciplines
Based. UAE focused.
UAE business landscape · Illustrative photograph
Connected companies.
A considered tax structure.
Common ownership alone does not answer whether entities can form a Corporate Tax group. Eligibility, accounting alignment, reporting duties and changes to the structure all need consideration.
We examine the group facts and the proposed arrangement, then explain the conditions and practical implications within scope. Application support follows only where the relevant requirements and responsibilities have been established.
A clear scope.
Purpose behind every step.
Structure mapping
Identify the proposed parent, subsidiaries and ownership relationships.
Eligibility assessment
Review the relevant conditions against the entities and periods involved.
Financial information review
Assess accounting alignment and the availability of group reporting information.
Implications analysis
Consider reporting responsibilities, balances and matters requiring further advice.
Application support
Prepare agreed information and coordinate authorised application steps.
Ongoing changes
Identify ownership or entity changes that may require reassessment.
Useful findings.
Clear reporting.
An eligibility assessment
Conditions and evidence considered for the proposed group.
Reporting implications explained
The proposed operating responsibilities and information requirements brought into focus.
A documented next step
Application readiness, unresolved matters or alternatives identified.
Corporate Tax grouping and VAT grouping are different regimes. Formation is subject to applicable conditions and FTA approval; continued eligibility and reporting obligations require ongoing attention.
Bring the requirement.
We’ll map the records.
Group structure chart, share registers, entity and registration details, accounting periods, financial statements, intercompany balances and relevant restructuring documents.
Before work begins
We clarify the work, reporting period and the information your team needs.
Fees and timing depend on complexity, record readiness, access and the work agreed.
We agree record access, approvals and how unresolved items will be handled.
Lukas Willach
Accounting & Corporate Tax · Published Google review excerpt
Founder & CEO · Capital Plus Auditing of Accounts
A Dubai-based firm.
A personal approach.
Capital Plus Auditing of Accounts supports UAE companies with accounting, audit and tax requirements from its office in Business Bay, Dubai. Our Corporate Tax work starts with your business facts and the records needed to support the position being reported.
01 / Accounts and tax considered together
Understand how your accounting information supports the tax computation.
02 / Questions raised before filing
Discuss missing information and judgement points before finalisation.
03 / A scope matched to your entity
Separate registration, return work and specialist advice clearly.
Specific questions.
Straightforward answers.
Is a VAT group automatically a Corporate Tax group?
No. They have separate conditions and application processes. Existing VAT grouping does not establish Corporate Tax group status.
Does having the same owner make us eligible?
Ownership is only part of the assessment. The full conditions, entity status, accounting information and relevant period must be considered.
Can group changes affect eligibility?
Yes. Changes in ownership, legal entities or other relevant conditions can affect the position. They should be assessed before assuming the existing treatment continues.
How do we get started?
Tell us the service required, company jurisdiction, reporting period and deadline. Our team will discuss the scope and the information needed before an engagement is agreed.
Official reference: FTA tax groups guide ↗
Sources checked 19 October 2026. The rules relevant to your facts and tax period must be checked.
Tell us what you need.
Let’s plan the next step.
Tell us the service you need, where your company is registered and any deadline you are working towards. Our team will discuss your requirements and explain the proposed scope before you decide how to proceed.
ParkLane Tower, Business Bay
Office 605, ParkLane Tower
Business Bay, Dubai, UAE
Corporate Tax enquiry.
Share your requirement and deadline. We’ll be in touch.