Undifferentiated service-producing activities of private households for own use

ISIC 982 covers non-market services produced by households for self-consumption. Under Federal Decree-Law No. 47 of 2022, Corporate Tax is only applicable to 'Business' or 'Business Activity'. Since these activities lack a profit motive and commercial character, they do not meet the threshold of a taxable nexus. Forensic scrutiny focuses on the 'Business Purpose' test to ensure no commingling of private household costs with corporate accounts.

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Reclassification of personal domestic staff salaries or private household maintenance as deductible business expenses or Qualifying Free Zone expenditures.

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