Definition

Intra-Group Transfer Relief in UAE Corporate Tax allows companies to transfer assets or liabilities within a qualifying group without triggering an immediate tax charge.

Key points

• Group must meet ownership thresholds (75%+).
• Assets remain tax neutral until sold outside the group.
• Recorded in the Corporate Tax Return.

Practical example

A UAE parent transfers equipment worth AED 2 million to its subsidiary. No tax is triggered at transfer, as both are in the same group.

Why it matters

Reduces unnecessary tax costs for group reorganizations and asset reallocation.