Corporate Tax Grouping Advisory in the UAE
Our Corporate Tax Grouping Advisory Process
We follow a structured four-step process to establish your Tax Group correctly and efficiently.
Corporate Structure Assessment
Our tax specialists first analyze your group's legal structure. We verify that your parent company and subsidiaries meet the strict 95% ownership and voting rights requirements mandated by the UAE's Corporate Tax Law. This initial check confirms your eligibility and identifies any structural changes needed before applying.
Financial Impact Analysis
At Farahat & Co, we model the exact financial effect of forming a Tax Group. Using your financial data, we calculate your potential tax reduction in AED by offsetting profits and losses across your entities. This analysis gives you a clear business case and a projection of your annual tax savings.
FTA Application and Correspondence
Our team prepares and submits the complete Tax Group application to the Federal Tax Authority through the EmaraTax portal. We manage all correspondence with the FTA, respond to any inquiries, and handle the administrative work until your group receives formal approval
Post-Approval Compliance Support
Once your Tax Group is approved, we assist with your new compliance duties. We help you prepare and file your first consolidated tax return, ensuring all intra-group transactions are correctly eliminated and your reporting meets FTA standards.

Financial Benefits of a Correctly Structured Tax Group
Our advisory service helps you secure two main financial advantages.
- Lower Your Annual Tax Bill: By consolidating, you can use the tax losses from one company to reduce the taxable profits of another. For a group with a profitable entity making AED 800,000 and another with a loss of AED 300,000, the total taxable income becomes AED 500,000. This immediately lowers your tax payment.
- Reduce Administration Costs: Your group will file only one tax return instead of multiple individual returns. This cuts down on man-hours for your finance team and reduces the cost of compliance and potential audit defense.

Our Expertise for Corporate Tax Groups

Businesses We Advise
- Holding companies with multiple operational subsidiaries.
- Real estate groups with distinct project-based legal entities.
- Large family-owned enterprises with diverse business units.
- Investment firms managing portfolios of majority-owned companies.