In brief
The Federal Tax Authority (“FTA”) has released the June 2026 update to its Corporate Tax (CT) Guide on the Taxation of Family Foundations, reference CTGFF1. The updated guide builds on, and replaces, the first version issued in May 2025.
The update provides further clarifications and new guidance on several important topics, including the treatment of trusts, similar entities, multi-tier structures, transfers to Family Foundations, juridical persons acquired or sold, and family offices.
These clarifications reinforce the importance of reviewing existing and planned family wealth structures through a Corporate Tax lens. They also create an opportunity for families to assess whether their structures remain fit for purpose, aligned with the FTA’s latest guidance, and positioned to support long-term governance and succession objectives..
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Taxation of Family Foundations Corporate Tax Guide – FTA Key Updates
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