{"id":5865,"date":"2025-09-10T06:42:02","date_gmt":"2025-09-10T05:42:02","guid":{"rendered":"https:\/\/well-tax.com\/?p=5865"},"modified":"2026-08-13T13:21:06","modified_gmt":"2026-08-13T12:21:06","slug":"personne-qualifiee-pour-la-zone-franche-impot-sur-les-societes-aux-ua-six-changements-importants","status":"publish","type":"post","link":"https:\/\/well-tax.com\/fr\/qualifying-free-zone-person-uae-corporate-tax-six-important-changes\/","title":{"rendered":"Zone franche qualifi\u00e9e pour l'imp\u00f4t sur les soci\u00e9t\u00e9s aux \u00c9mirats arabes unis : Six changements importants"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/well-tax.com\/wp-content\/uploads\/2025\/09\/UAE-Title-Picture-with-Words-7-1024x1024.png\" alt=\"\" class=\"wp-image-5869\" srcset=\"https:\/\/well-tax.com\/wp-content\/uploads\/2025\/09\/UAE-Title-Picture-with-Words-7-1024x1024.png 1024w, https:\/\/well-tax.com\/wp-content\/uploads\/2025\/09\/UAE-Title-Picture-with-Words-7-300x300.png 300w, https:\/\/well-tax.com\/wp-content\/uploads\/2025\/09\/UAE-Title-Picture-with-Words-7-150x150.png 150w, https:\/\/well-tax.com\/wp-content\/uploads\/2025\/09\/UAE-Title-Picture-with-Words-7-768x768.png 768w, https:\/\/well-tax.com\/wp-content\/uploads\/2025\/09\/UAE-Title-Picture-with-Words-7-12x12.png 12w, https:\/\/well-tax.com\/wp-content\/uploads\/2025\/09\/UAE-Title-Picture-with-Words-7.png 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">On the 28<sup>th<\/sup> of August 2025, the Ministry of Finance released Ministerial Decision No. 229 of 2025, updating the rules for Qualifying free zone person UAE corporate tax under Federal Decree-Law 47 of 2022. This decision replaces MD 265\/2023, with most provisions intact, but key refinements introduced.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Please check our previous article where we discussed the <a href=\"https:\/\/well-tax.com\/new-corporate-tax-guide-for-free-zone-persons-a-complete-overview\/\"><strong>New Corporate Tax Guide for Free Zone Persons<\/strong><\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What\u2019s New for Qualifying free zone person UAE Corporate Tax?<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Commodities Expanded \u2013 Now includes industrial chemicals and environmental commodities (carbon credits, renewable energy certificates), with a Quoted Price requirement.<\/li>\n\n\n\n<li>Commodity Trading Broadened \u2013 Covers structured commodity financing (prepayment, factoring, countertrade). Excludes businesses with \u226551% revenue from distribution, logistics, or warehousing.<\/li>\n\n\n\n<li>Treasury &amp; Financing \u2013 Can now be conducted for own account, not only for related parties.<\/li>\n\n\n\n<li>Distribution Recipients \u2013 Public benefit entities are now included.<\/li>\n\n\n\n<li>Regulatory Updates \u2013 Insurance under FDL 48\/2023, audited accounts per MD 84\/2025.<\/li>\n\n\n\n<li>Ministerial <strong>Discretion <\/strong>\u2013 Authority to name new competent authorities and recognized exchanges.<\/li>\n<\/ul>\n\n\n\t\t<div data-elementor-type=\"section\" data-elementor-id=\"5168\" class=\"elementor elementor-5168\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7dd604a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7dd604a\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-202759b\" data-id=\"202759b\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2c19886 elementor-widget elementor-widget-image\" data-id=\"2c19886\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"167\" src=\"https:\/\/well-tax.com\/wp-content\/uploads\/2023\/06\/welltax-logo-white.svg\" class=\"attachment-large size-large wp-image-229\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b82e32 elementor-widget elementor-widget-text-editor\" data-id=\"2b82e32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Seeking direction or exploring opportunities?<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f85f609 elementor-widget elementor-widget-text-editor\" data-id=\"f85f609\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Contact us by using the form below.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8035204 elementor-button-align-start elementor-widget elementor-widget-form\" data-id=\"8035204\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Contact Form In-Article\" aria-label=\"Contact Form In-Article\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"5168\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"8035204\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Withholding Tax: A Comprehensive Guide - WellTax\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"5896\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tFull Name or Company Name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Full Name or Company Name\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-50 elementor-md-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tE-mail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"E-mail\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_df432c5 elementor-col-50 elementor-md-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_df432c5\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tTelephone\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_df432c5]\" id=\"form-field-field_df432c5\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Telephone\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"\u041f\u0440\u0438\u043d\u0438\u043c\u0430\u044e\u0442\u0441\u044f \u0442\u043e\u043b\u044c\u043a\u043e \u0446\u0438\u0444\u0440\u044b \u0438 \u0442\u0435\u043b\u0435\u0444\u043e\u043d\u043d\u044b\u0435 \u0441\u0438\u043c\u0432\u043e\u043b\u044b (#, -, * \u0438 \u0442. \u0434.).\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-message\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tMessage\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-sm\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"4\" placeholder=\"Message\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-acceptance elementor-field-group elementor-column elementor-field-group-field_e2e1f68 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_e2e1f68\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tPrivacy Policy\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-subgroup\">\n\t\t\t<span class=\"elementor-field-option\">\n\t\t\t\t<input type=\"checkbox\" name=\"form_fields[field_e2e1f68]\" id=\"form-field-field_e2e1f68\" class=\"elementor-field elementor-size-sm  elementor-acceptance-field\" required=\"required\">\n\t\t\t\t<label for=\"form-field-field_e2e1f68\">I have read and understood the <a href=\"https:\/\/well-tax.com\/privacy-policy\" target=\"_blank\">Privacy Policy<\/a>.<\/label>\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-recaptcha_v3 elementor-field-group elementor-column elementor-field-group-field_31b2d56 elementor-col-100 recaptcha_v3-bottomright\">\n\t\t\t\t\t<div class=\"elementor-field\" id=\"form-field-field_31b2d56\"><div class=\"elementor-g-recaptcha\" data-sitekey=\"6LcPrzIrAAAAADuyOyfldpOGAATTiGreXdSHlnTp\" data-type=\"v3\" data-action=\"Form\" data-badge=\"bottomright\" data-size=\"invisible\"><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-md\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Submit Enquiry<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What Stays the Same for Qualifying free zone person UAE Corporate Tax?<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>De minimis rule (\u22645% or AED 5M non-qualifying revenue).<\/li>\n\n\n\n<li>Ancillary activity definition.<\/li>\n\n\n\n<li>Qualifying IP rules and 30% uplift on qualifying expenditures.<\/li>\n\n\n\n<li>Cessation rules for failing conditions.<\/li>\n\n\n\n<li>Effective date remains 1 June 2023.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Why It Matters for Qualifying free zone person UAE Corporate Tax?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The updates reflect the UAE\u2019s drive toward sustainable growth and financial innovation, widening opportunities for companies seeking to qualify under the qualifying free zone person UAE framework.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you are interested in investing in the UAE, you can read our guide <a href=\"https:\/\/well-tax.com\/wp-content\/uploads\/2025\/09\/Well-Tax-Doing-Business-in-UAE.pdf\"><strong>Doing Business in the UAE<\/strong><\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>On the 28th of August 2025, the Ministry of Finance released Ministerial Decision No. 229 of 2025, updating the rules for Qualifying free zone person UAE corporate tax under Federal Decree-Law 47 of 2022. This decision replaces MD 265\/2023, with most provisions intact, but key refinements introduced. Please check our previous article where we discussed [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":5867,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20,32],"tags":[],"class_list":["post-5865","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxation","category-uae-corporate-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Qualifying Free Zone Person UAE Corporate Tax:\u00a0Six Important Changes - WellTax<\/title>\n<meta name=\"description\" content=\"Understand six key UAE Corporate Tax changes affecting Qualifying Free Zone Persons, including qualifying income, substance, and compliance rules.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/well-tax.com\/fr\/personne-qualifiee-pour-la-zone-franche-impot-sur-les-societes-aux-ua-six-changements-importants\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Qualifying Free Zone Person UAE Corporate Tax:\u00a0Six Important Changes - WellTax\" \/>\n<meta property=\"og:description\" content=\"Understand six key UAE Corporate Tax changes affecting Qualifying Free Zone Persons, including qualifying income, substance, and compliance rules.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/well-tax.com\/fr\/personne-qualifiee-pour-la-zone-franche-impot-sur-les-societes-aux-ua-six-changements-importants\/\" \/>\n<meta property=\"og:site_name\" content=\"WellTax\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/welltaxlimited\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-09-10T05:42:02+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-13T12:21:06+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/well-tax.com\/wp-content\/uploads\/2025\/09\/UAE-Title-Picture-with-Words-6.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Jessica Capati\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Jessica Capati\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/qualifying-free-zone-person-uae-corporate-tax-six-important-changes\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/qualifying-free-zone-person-uae-corporate-tax-six-important-changes\\\/\"},\"author\":{\"name\":\"Jessica Capati\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/#\\\/schema\\\/person\\\/24ef7618a767d2574485d91baa2f907f\"},\"headline\":\"Qualifying Free Zone Person UAE Corporate Tax:\u00a0Six Important Changes\",\"datePublished\":\"2025-09-10T05:42:02+00:00\",\"dateModified\":\"2026-08-13T12:21:06+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/qualifying-free-zone-person-uae-corporate-tax-six-important-changes\\\/\"},\"wordCount\":260,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/qualifying-free-zone-person-uae-corporate-tax-six-important-changes\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/well-tax.com\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/UAE-Title-Picture-with-Words-6.png\",\"articleSection\":[\"Taxation\",\"UAE Corporate Tax\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/well-tax.com\\\/qualifying-free-zone-person-uae-corporate-tax-six-important-changes\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/qualifying-free-zone-person-uae-corporate-tax-six-important-changes\\\/\",\"url\":\"https:\\\/\\\/well-tax.com\\\/qualifying-free-zone-person-uae-corporate-tax-six-important-changes\\\/\",\"name\":\"Qualifying Free Zone Person UAE Corporate Tax:\u00a0Six Important Changes - WellTax\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/qualifying-free-zone-person-uae-corporate-tax-six-important-changes\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/qualifying-free-zone-person-uae-corporate-tax-six-important-changes\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/well-tax.com\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/UAE-Title-Picture-with-Words-6.png\",\"datePublished\":\"2025-09-10T05:42:02+00:00\",\"dateModified\":\"2026-08-13T12:21:06+00:00\",\"description\":\"Understand six key UAE Corporate Tax changes affecting Qualifying Free Zone Persons, including qualifying income, substance, and compliance rules.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/qualifying-free-zone-person-uae-corporate-tax-six-important-changes\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/well-tax.com\\\/qualifying-free-zone-person-uae-corporate-tax-six-important-changes\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/qualifying-free-zone-person-uae-corporate-tax-six-important-changes\\\/#primaryimage\",\"url\":\"https:\\\/\\\/well-tax.com\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/UAE-Title-Picture-with-Words-6.png\",\"contentUrl\":\"https:\\\/\\\/well-tax.com\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/UAE-Title-Picture-with-Words-6.png\",\"width\":1080,\"height\":1080},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/qualifying-free-zone-person-uae-corporate-tax-six-important-changes\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/well-tax.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"UAE Corporate Tax\",\"item\":\"https:\\\/\\\/well-tax.com\\\/category\\\/uae-corporate-tax\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Qualifying Free Zone Person UAE Corporate Tax:\u00a0Six Important Changes\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/#website\",\"url\":\"https:\\\/\\\/well-tax.com\\\/\",\"name\":\"WellTax\",\"description\":\"Accountants and Tax Advisors in UK and UAE\",\"publisher\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/well-tax.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/#organization\",\"name\":\"WellTax\",\"url\":\"https:\\\/\\\/well-tax.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/well-tax.com\\\/wp-content\\\/uploads\\\/2023\\\/06\\\/favicon.svg\",\"contentUrl\":\"https:\\\/\\\/well-tax.com\\\/wp-content\\\/uploads\\\/2023\\\/06\\\/favicon.svg\",\"width\":40,\"height\":35,\"caption\":\"WellTax\"},\"image\":{\"@id\":\"https:\\\/\\\/well-tax.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/welltaxlimited\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/well-tax.com\\\/#\\\/schema\\\/person\\\/24ef7618a767d2574485d91baa2f907f\",\"name\":\"Jessica Capati\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7619dadf97cb5a65c9cb053c7a25da40224987323f96ebe8e81d613fc792e55b?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7619dadf97cb5a65c9cb053c7a25da40224987323f96ebe8e81d613fc792e55b?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7619dadf97cb5a65c9cb053c7a25da40224987323f96ebe8e81d613fc792e55b?s=96&d=mm&r=g\",\"caption\":\"Jessica Capati\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Zone franche qualifi\u00e9e pour l'imp\u00f4t sur les soci\u00e9t\u00e9s aux \u00c9mirats arabes unis : Six changements importants - WellTax","description":"D\u00e9couvrez les six principaux changements apport\u00e9s \u00e0 la fiscalit\u00e9 des entreprises aux \u00c9mirats arabes unis qui concernent les entit\u00e9s \u00e9ligibles des zones franches, notamment les r\u00e8gles relatives aux revenus \u00e9ligibles, \u00e0 la substance et \u00e0 la conformit\u00e9.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/well-tax.com\/fr\/personne-qualifiee-pour-la-zone-franche-impot-sur-les-societes-aux-ua-six-changements-importants\/","og_locale":"fr_FR","og_type":"article","og_title":"Qualifying Free Zone Person UAE Corporate Tax:\u00a0Six Important Changes - WellTax","og_description":"Understand six key UAE Corporate Tax changes affecting Qualifying Free Zone Persons, including qualifying income, substance, and compliance rules.","og_url":"https:\/\/well-tax.com\/fr\/personne-qualifiee-pour-la-zone-franche-impot-sur-les-societes-aux-ua-six-changements-importants\/","og_site_name":"WellTax","article_publisher":"https:\/\/www.facebook.com\/welltaxlimited\/","article_published_time":"2025-09-10T05:42:02+00:00","article_modified_time":"2026-08-13T12:21:06+00:00","og_image":[{"width":1080,"height":1080,"url":"https:\/\/well-tax.com\/wp-content\/uploads\/2025\/09\/UAE-Title-Picture-with-Words-6.png","type":"image\/png"}],"author":"Jessica Capati","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Jessica Capati","Dur\u00e9e de lecture estim\u00e9e":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/well-tax.com\/qualifying-free-zone-person-uae-corporate-tax-six-important-changes\/#article","isPartOf":{"@id":"https:\/\/well-tax.com\/qualifying-free-zone-person-uae-corporate-tax-six-important-changes\/"},"author":{"name":"Jessica Capati","@id":"https:\/\/well-tax.com\/#\/schema\/person\/24ef7618a767d2574485d91baa2f907f"},"headline":"Qualifying Free Zone Person UAE Corporate Tax:\u00a0Six Important Changes","datePublished":"2025-09-10T05:42:02+00:00","dateModified":"2026-08-13T12:21:06+00:00","mainEntityOfPage":{"@id":"https:\/\/well-tax.com\/qualifying-free-zone-person-uae-corporate-tax-six-important-changes\/"},"wordCount":260,"commentCount":0,"publisher":{"@id":"https:\/\/well-tax.com\/#organization"},"image":{"@id":"https:\/\/well-tax.com\/qualifying-free-zone-person-uae-corporate-tax-six-important-changes\/#primaryimage"},"thumbnailUrl":"https:\/\/well-tax.com\/wp-content\/uploads\/2025\/09\/UAE-Title-Picture-with-Words-6.png","articleSection":["Taxation","UAE Corporate Tax"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/well-tax.com\/qualifying-free-zone-person-uae-corporate-tax-six-important-changes\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/well-tax.com\/qualifying-free-zone-person-uae-corporate-tax-six-important-changes\/","url":"https:\/\/well-tax.com\/qualifying-free-zone-person-uae-corporate-tax-six-important-changes\/","name":"Zone franche qualifi\u00e9e pour l'imp\u00f4t sur les soci\u00e9t\u00e9s aux \u00c9mirats arabes unis : Six changements importants - WellTax","isPartOf":{"@id":"https:\/\/well-tax.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/well-tax.com\/qualifying-free-zone-person-uae-corporate-tax-six-important-changes\/#primaryimage"},"image":{"@id":"https:\/\/well-tax.com\/qualifying-free-zone-person-uae-corporate-tax-six-important-changes\/#primaryimage"},"thumbnailUrl":"https:\/\/well-tax.com\/wp-content\/uploads\/2025\/09\/UAE-Title-Picture-with-Words-6.png","datePublished":"2025-09-10T05:42:02+00:00","dateModified":"2026-08-13T12:21:06+00:00","description":"D\u00e9couvrez les six principaux changements apport\u00e9s \u00e0 la fiscalit\u00e9 des entreprises aux \u00c9mirats arabes unis qui concernent les entit\u00e9s \u00e9ligibles des zones franches, notamment les r\u00e8gles relatives aux revenus \u00e9ligibles, \u00e0 la substance et \u00e0 la conformit\u00e9.","breadcrumb":{"@id":"https:\/\/well-tax.com\/qualifying-free-zone-person-uae-corporate-tax-six-important-changes\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/well-tax.com\/qualifying-free-zone-person-uae-corporate-tax-six-important-changes\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/well-tax.com\/qualifying-free-zone-person-uae-corporate-tax-six-important-changes\/#primaryimage","url":"https:\/\/well-tax.com\/wp-content\/uploads\/2025\/09\/UAE-Title-Picture-with-Words-6.png","contentUrl":"https:\/\/well-tax.com\/wp-content\/uploads\/2025\/09\/UAE-Title-Picture-with-Words-6.png","width":1080,"height":1080},{"@type":"BreadcrumbList","@id":"https:\/\/well-tax.com\/qualifying-free-zone-person-uae-corporate-tax-six-important-changes\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/well-tax.com\/"},{"@type":"ListItem","position":2,"name":"UAE Corporate Tax","item":"https:\/\/well-tax.com\/category\/uae-corporate-tax\/"},{"@type":"ListItem","position":3,"name":"Qualifying Free Zone Person UAE Corporate Tax:\u00a0Six Important Changes"}]},{"@type":"WebSite","@id":"https:\/\/well-tax.com\/#website","url":"https:\/\/well-tax.com\/","name":"WellTax","description":"Comptables et conseillers fiscaux au Royaume-Uni et aux \u00c9mirats arabes unis","publisher":{"@id":"https:\/\/well-tax.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/well-tax.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/well-tax.com\/#organization","name":"WellTax","url":"https:\/\/well-tax.com\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/well-tax.com\/#\/schema\/logo\/image\/","url":"https:\/\/well-tax.com\/wp-content\/uploads\/2023\/06\/favicon.svg","contentUrl":"https:\/\/well-tax.com\/wp-content\/uploads\/2023\/06\/favicon.svg","width":40,"height":35,"caption":"WellTax"},"image":{"@id":"https:\/\/well-tax.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/welltaxlimited\/"]},{"@type":"Person","@id":"https:\/\/well-tax.com\/#\/schema\/person\/24ef7618a767d2574485d91baa2f907f","name":"Jessica Capati","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/secure.gravatar.com\/avatar\/7619dadf97cb5a65c9cb053c7a25da40224987323f96ebe8e81d613fc792e55b?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/7619dadf97cb5a65c9cb053c7a25da40224987323f96ebe8e81d613fc792e55b?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/7619dadf97cb5a65c9cb053c7a25da40224987323f96ebe8e81d613fc792e55b?s=96&d=mm&r=g","caption":"Jessica Capati"}}]}},"_links":{"self":[{"href":"https:\/\/well-tax.com\/fr\/wp-json\/wp\/v2\/posts\/5865","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/well-tax.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/well-tax.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/well-tax.com\/fr\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/well-tax.com\/fr\/wp-json\/wp\/v2\/comments?post=5865"}],"version-history":[{"count":3,"href":"https:\/\/well-tax.com\/fr\/wp-json\/wp\/v2\/posts\/5865\/revisions"}],"predecessor-version":[{"id":5871,"href":"https:\/\/well-tax.com\/fr\/wp-json\/wp\/v2\/posts\/5865\/revisions\/5871"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/well-tax.com\/fr\/wp-json\/wp\/v2\/media\/5867"}],"wp:attachment":[{"href":"https:\/\/well-tax.com\/fr\/wp-json\/wp\/v2\/media?parent=5865"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/well-tax.com\/fr\/wp-json\/wp\/v2\/categories?post=5865"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/well-tax.com\/fr\/wp-json\/wp\/v2\/tags?post=5865"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}