The United Arab Emirates have implemented the OECD/G20 Pillar Two Global Anti-Base Erosion (GloBE) rules through Cabinet Decision No. 142 of 2024. The rules apply to in-scope multinational enterprise groups for fiscal years beginning on or after 1 January 2025 and are intended to ensure a minimum effective tax rate of 15% in each jurisdiction they operate in.
FTA Decision No. 12 of 2026 provides further detail on entity registration and deregistration, including the applicable timelines.
In this Alert, our Middle East Managing Partner, Olivier Remacle, and our Tax Partner, Andreas Medler, outline the upcoming UAE Pillar Two registration and filing deadlines and highlight the key actions.