I transferred an asset between two companies in the same group — is that transfer taxed?

The "Qualifying Group relief" under Law 47 allows assets or liabilities to move between two companies in the same group (at a qualifying ownership threshold) at book value, without an immediate taxable gain or loss on the transfer itself.

The key condition is that the asset stays within the group for a set period after the transfer; if it's sold outside the group before that period ends, the relief can be clawed back and tax recalculated retroactively on the original transaction. That's why a transfer decision needs planning beforehand, not a simple accounting entry after the fact. RASEEKH assesses the relief conditions before an intra-group transfer happens, not after.