---
url: 'https://akwconsultants.com/interest-free-related-party-loans-uae/'
title: 'Interest-Free Related-Party Loans in the UAE: When Does &#8220;No Interest&#8221; Become a Tax Issue?'
author:
  name: Ayushi Kowe
  url: 'https://akwconsultants.com/author/ayushi/'
date: '2026-10-19T13:37:32+00:00'
modified: '2026-10-19T13:37:32+00:00'
type: post
summary: 'Interest-free funding between related parties is common across UAE groups, but under Article 34 of the UAE Corporate Tax Law it must meet the arm’s length principle. How to benchmark, document and adjust related-party loans.'
categories:
  - Articles
tags:
  - Accounting
  - Taxation
image: 'https://akwconsultants.com/wp-content/uploads/2026/06/pexels-photo-7691720-7691720-scaled.jpg'
published: true
---


