Unless specifically exempted, all activities conducted by a juridical person are considered “Business Activities” and fall within the scope of UAE Corporate Tax.

A “juridical person” refers to an entity that is established or officially recognized under the laws and regulations of the UAE or a foreign jurisdiction. This entity possesses a distinct legal identity separate from its founders, owners, and directors. Examples of domestic juridical persons in the UAE include limited liability companies, foundations, onshore trusts, public or private joint stock companies, and other entities with their own legal identity under UAE mainland laws or Free Zone regulations. UAE branches of domestic or foreign juridical persons are considered extensions of their parent or head office and do not have separate juridical person status.