Specialized design activities

Specialized design is generally a Qualifying Activity when provided to other Free Zone Persons or as an exported service. However, forensic risk arises when design services are inextricably linked to Mainland immovable property. The FTA may reclassify this as non-qualifying income if the 'place of performance' involves significant mainland presence, potentially breaching the de minimis threshold.

Audit Red Flag

Physical site supervision or project management conducted on-site in UAE Mainland for real estate or interior design projects.

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