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Trowers & Hamlins says it reviewed the UAE’s Pillar Two return framework
Trowers & Hamlins said it published an analysis of UAE Ministerial Decision No. 133 of 2026 on Pillar Two Information Return filing. The firm said the decision clarifies filing responsibilities and when groups can rely on overseas filings, without adding tax liabilities or changing the existing €750 million revenue threshold.
Key points
- Trowers said the decision applies to fiscal years beginning on or after January 1, 2025.Trowers & Hamlins
- The firm said a designated local entity can file for relevant UAE group entities.Trowers & Hamlins
- Trowers said reliance on an overseas return requires a qualifying exchange agreement for the reporting year.Trowers & Hamlins
- The firm said entities using that exemption must still notify the Federal Tax Authority of the filer’s identity and location.Trowers & Hamlins