1. Confirm the four thresholds before you configure anything else. Open Accounting → Configuration → UAE Tax Settings and check that the VAT Group Threshold reads 50% and that all three Corporate Tax limbs read 95%. It takes a minute, and it is the one setting that silently changes every answer the module will give you.
2. Take one real structure and test it twice. Write out your own ownership percentages, run them against Art. 14(1) and Art. 9, then run the same figures against the eight conditions in Art. 40(1), and see whether the two membership lists match. If you have not installed the module yet, it is listed with the rest of the suite on the Odoone apps page.
3. Diarise the two dates that catch groups out. The Art. 5 application deadline, which falls before the end of the relevant tax period, and a two-year reminder against every intra-group transfer of an asset or a liability, so that Art. 42(9)–(10) never arrives as a surprise.

Want the two tests run against your own share register, your own financial years and your own free zone entities? Talk to Odoone about your UAE compliance setup.

This content is general information for UAE businesses, not tax, legal, or financial advice. Rules change and cases differ — speak to a qualified advisor about your situation. Legal figures verified 18 August 2026 against Federal Decree-Law 8/2017, Cabinet Decision 52/2017, Federal Decree-Law 47/2022 and Ministerial Decision 301 of 2024.