REGISTRATION FOR PILLAR II IN THE UAE

The guide covers the new functionality of the EmaraTax portal for company registration in connection with the payment of the Qualified Domestic Minimum Top-up Tax (QDMTT), introduced under the global minimum tax rules.

The material explains how multinational enterprise groups can choose the appropriate reporting model in the UAE: through a Domestic Designated Filing Entity (DDFE) or as an Individual Entity. It also lists the documents that may be required for registration, including certificates of incorporation and tax registration certificates of the parent company and the applicant entity, the group structure chart, and authorization letters for the appointment of the DDFE and the Designated Local Entity (DLE) for filing the Global Information Return (GIR).

The material also highlights key deadlines:

Registration with EmaraTax

No later than 30 November 2026 (for financial years ending before 30 April 2026);

Within 7 months after the end of the financial year (general deadline).

Submission of the 2025 QDMTT Return

No later than 30 June 2027 (for a calendar financial year);

Within 15 months after the end of the financial year for subsequent returns.

The material will be useful for multinational enterprise groups with a presence in the UAE, CFOs, tax professionals, and legal teams that need to determine their registration strategy in advance, prepare the required documents, and assess the applicability of the Pillar II and QDMTT rules.