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Description

Furnished Rental Property in the UAE: Choosing the Holding Structure, Calculating and Reporting

Choose knowingly between personal holding and a licensed corporate structure, and measure what changes once the activity becomes a business

  • 1 day — 7 h
  • In-person or virtual
  • Intermediate
  • Up to 6 participants

A client buys a furnished apartment and asks whether it is worth it. The answer depends on the level of rental income, the client's other sources of income, the value of the building itself and the intended resale horizon. Much of the advice given stops at the observation that depreciation absorbs the taxable result, without anticipating the shift to a licensed business activity, the treatment of losses or the taxation of the eventual disposal.

This one-day programme covers furnished rental property from entry into the activity through to exit. Participants learn to characterise the activity, compare holding and taxation options, build a component-based depreciation schedule and anticipate the regulatory and wealth planning consequences of each choice.

Learning objectives

  • Characterise a furnished rental activity and determine whether it constitutes a business activity
  • Compare personal holding and corporate holding using the client's own figures
  • Build a component-based depreciation schedule and track its effect over time
  • Treat losses according to the structure retained and monitor how they are carried forward
  • Anticipate the taxation of the disposal and the fate of the depreciation claimed
  • Measure the regulatory, licensing and wealth planning consequences of operating as a business

What makes this programme different

The same case file is processed under both holding structures and the gaps are quantified year by year
The depreciation schedule is built in a spreadsheet from an actual purchase deed
The exit is simulated to show the effect of accumulated depreciation on the capital gain

Programme

1Characterising the activity and selecting the structure

Knowing where the client actually stands

  • Criteria distinguishing unfurnished letting from furnished letting
  • Conditions under which the activity becomes a licensed business and how this is monitored over time
  • Comparison of personal holding and corporate holding according to the level of rental income
  • Start-of-activity formalities, permits and reporting obligations
  • The case of holiday homes and serviced residences

2Determining the result under full accounting

Managing depreciation and expenses

  • Allocation of the purchase price between land, building and furniture
  • Building the component-based depreciation schedule
  • Deductible expenses and the treatment of works and fit-out
  • Limits on depreciation and deferred depreciation charges
  • Monitoring losses and how they are carried forward under each structure

3Exiting the asset and wealth planning trade-offs

Anticipating the end before entering the activity

  • Capital gains treatment applicable according to the status of the lessor
  • Fate of the depreciation claimed when the property is sold
  • Transferring the property and the activity by way of gift or succession
  • Direct ownership versus holding through a company and the effects of that choice
  • Consequences in terms of licensing costs, contributions and insurance cover

Who is it for

Wealth advisers, together with accountants, legal advisers, private bankers and relationship managers serving high net worth clients.

Prerequisites

Familiarity with the principles of income taxation and with the basic rules governing business profits.

Dates & locations

24 scheduled dates between November 2026 and December 2027. Seats are confirmed in the order enquiries are received.

November 2026

December 2026

January 2027

February 2027

March 2027

April 2027

May 2027

June 2027

September 2027

October 2027

November 2027

December 2027

None of these dates suit you? We open additional sessions on request, and any programme can be run privately for your team.

Practical details

Before the programme
Online positioning questionnaire. Your development objectives are shared with the trainer, who tailors the practical case studies to your context.
Teaching methods
Theoretical input, workshops and practical case studies. Digital course materials and method sheets provided.
Assessment
Multiple-choice tests and role-play exercises. Assessment of learning at the start and end of the programme, with immediate and 60-day follow-up evaluations.
After the programme
One year of access to the e-learning platform. Self-assessment of the skills acquired and a 30-day follow-up session with your trainer.
How to register
Registration online or on the basis of a quotation.
Lead time
11 working days after confirmation of registration.
Accessibility
Accessible to people of determination. Contact our accessibility coordinator to design a suitable solution: contact@mpf-academy.ae
Start dates
Rolling intake: in addition to the scheduled sessions, this programme can start on request.