Subscription tax (taxe d'abonnement): statements and certificates for UCIs and SPFs

Undertakings for Collective Investment (UCI) and Family Wealth Management Companies (SPF) must declare and pay a subscription tax on a quarterly basis. The subscription tax is a registration tax levied on negotiable securities.

In the context of the declaration and payment of this tax:

  • for UCIs investing in sustainable economic activities and wishing to benefit from the applicable reduced rates, a certified statement must be issued by an approved statutory auditor. This statement:
    • confirms the share (as a percentage) of the net assets of a UCI, or of an individual compartment of an UCI with multiple compartments, that is invested in sustainable economic activities;
    • must be submitted electronically via to the Registration Duties, Estates and VAT Authority (AED);
  • SPFs have to submit a certificate of compliance to the AED. This certificate:
    • must be submitted annually, by 31 July at the latest;
    • can be filed electronically via

For more information about statements and certificates to be provided by SPFs and UCIs, please see our explanatory information page on the subscription tax.

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