As per Ministerial Decision No. 83 of 2023 on the Determination of the Conditions under which the Presence of a Natural Person in the State would not Create a Permanent Establishment for a Non-Resident Person for Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses.
Conditions of a Temporary and Exceptional Presence in the State:
- The presence is a consequence of exceptional circumstances of a public or private nature.
- With respect to the exceptional circumstances of a public nature:
- Adoption of public health measures by the competent authorities in the State or in the jurisdiction of the original workplace or by the World Health Organization.
- Imposition of travel restrictions by the competent authorities in the State or in the jurisdiction of the original workplace.
- Acts of war or occurrence of terrorist attacks.
- Occurrence of natural disasters or force majeure beyond reasonable control.
- Any other circumstances similar to those provided for in this paragraph as prescribed by the Authority
- With respect to the exceptional circumstances of a private nature:
- Occurrence of an emergency health condition affecting the natural person or their relatives up to the fourth degree, including by way of adoption or guardianship.
- Any other circumstances similar to those provided for in this paragraph as prescribed by the Authority.
- The natural or the Non-Resident Person cannot reasonably predict the exceptional circumstances.
- The natural person did not express any intention to remain in the State when the exceptional circumstances ended.
- The Non-Resident Person does not have a Permanent Establishment in the State before the occurrence of the exceptional circumstances.
The Non-Resident Person did not consider that the natural person is creating a Permanent Establishment or deriving income in the State as per the tax legislation applicable in other jurisdictions.
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