Qatar (QA)

Jurisdiction Overview

473 *BO Update: Is the update of information on the identity of beneficial owners mandatory? Not applicable
 Data Date: 2017


"Taxpayers must notify the tax authorities of any change (including a change in ownership of the company or establishment) that may affect their tax obligations within thirty days from the date of occurrence of the change (art. 12)." (GF 2017: 36). However, "No tax is levied on a legal person that is wholly owned by Qatari nationals (art. 4)" (ibid:37), and therefore the notification requirement does not apply to all taxpayers.


GF 2017: 37-38