Alsuwaidi & Company

Kumari Simran

Women in Law Series: Special Emirati Women’s Day Edition

Latest Insights /

Purpose in Every Role. Strength in Every Contribution. Three Emirati Women. Three Professional Journeys. In recognition of Emirati Women’s Day, this special edition of our Women in Law series brings together three Emirati colleagues whose professional journeys reflect commitment, confidence and pride in meaningful work. Afraa Alhashmi, Amal Alameri and Mariam Alzarooni contribute to the […]

Women in Law Series: Special Emirati Women’s Day Edition Read More »

Protect your Assets – A Comprehensive Guide to Will Registration in the UAE

Latest Insights /

For expatriates and residents living in the United Arab Emirates, building a life, acquiring property and assets and/or setting up businesses are monumental milestones. However, one of the most critical yet frequently overlooked components of long-term life planning is formal Will registration. Without a legally registered Will, the distribution of your hard-earned tangible and intangible

Protect your Assets – A Comprehensive Guide to Will Registration in the UAE Read More »

Merline Dsouza shortlisted for Senior Associate of the Year at the LexisNexis Women in Law Awards 2026

Merline Dsouza Shortlisted for Senior Associate of the Year at the LexisNexis Women in Law Awards 2026

Wins /

Merline Dsouza, Senior Associate at Alsuwaidi & Company, has been shortlisted for Senior Associate of the Year at the LexisNexis Women in Law Awards 2026. The awards ceremony will take place on 19 November 2026 at The Westin Dubai Mina Seyahi Beach Resort & Marina, where the winners will be announced. We thank LexisNexis Middle

Merline Dsouza Shortlisted for Senior Associate of the Year at the LexisNexis Women in Law Awards 2026 Read More »

UAE visa fees: Can your employer make you pay if you resign within a year?

Press /

Mohamed Elmasry’s recent comments in Emirates 24|7 highlight key considerations under UAE employment law regarding an employee’s liability for visa, recruitment and employment costs upon resignation. AS PUBLISHED IN EMIRATES 24|7. UAE visa fees: Can your employer make you pay if you resign within a year? Commenting on the obligations of employers in relation to

UAE visa fees: Can your employer make you pay if you resign within a year? Read More »

Renting a room in Dubai? How the new shared housing law affects you

Press /

Reda Hegazy’s recent legal insights in Emirates 24|7 highlight key changes introduced by Dubai’s new shared housing law, including the regulatory framework governing shared housing arrangements, permit requirements and restrictions on subletting. AS PUBLISHED IN EMIRATES 24|7 Renting a room in Dubai? Here’s how the new shared housing law affects you Commenting on the changes

Renting a room in Dubai? How the new shared housing law affects you Read More »

UAE Competition Law

UAE Competition Law: What Businesses Need to Know Following the 2026 Executive Regulations

Latest Insights /

The UAE competition law framework has entered a more detailed implementation and enforcement phase with Cabinet Resolution No. 59 of 2026, which issues the Executive Regulations of Federal Decree-Law No. 36 of 2023 on the Regulation of Competition (the “Competition Law”). The Executive Regulations establish detailed procedures concerning dominance assessments, predatory pricing, exemptions, economic concentrations,

UAE Competition Law: What Businesses Need to Know Following the 2026 Executive Regulations Read More »

UAE KYC Digital Platform: Key Requirements Under Cabinet Resolutions No. 55 and 56 of 2026

Latest Insights /

The UAE has introduced the operational and enforcement framework for its national “Know Your Customer” (KYC) Digital Platform. Cabinet Resolution No. 55 of 2026 issues the Executive Regulations of Federal Decree-Law No. 30 of 2024, while Cabinet Resolution No. 56 of 2026 establishes the related administrative violations and sanctions. Together, the Resolutions regulate the collection,

UAE KYC Digital Platform: Key Requirements Under Cabinet Resolutions No. 55 and 56 of 2026 Read More »

RAK ICC Recognised as a Qualifying Free Zone under the UAE Corporate Tax Regime

Latest Insights /

The UAE Cabinet has issued a Resolution recognising the Ras Al Khaimah International Corporate Centre (RAK ICC) as a Qualifying Free Zone for UAE Corporate Tax purposes, with retrospective effect from 1 June 2023. The recognition is a significant milestone for RAK ICC and the entities incorporated or registered within its jurisdiction. It confirms RAK

RAK ICC Recognised as a Qualifying Free Zone under the UAE Corporate Tax Regime Read More »

Civil Transactions Law

The UAE’s New Civil Transactions Law: Key Considerations for Businesses

Latest Insights /

On 1 June 2026, Federal Decree-Law No. 25 of 2025 entered into force, replacing the 1985 Civil Transactions Law, which had governed civil and commercial relationships in the UAE for more than 40 years. This replacement reflects the UAE’s sustained legislative effort to modernise its private law framework, enhance legal certainty, and align the law

The UAE’s New Civil Transactions Law: Key Considerations for Businesses Read More »

UAE employment law

UAE Jobs: Resigning Before Probation Ends? Here’s the Notice Period You Still Need to Serve

Press /

Mohamed Elmasry’s recent commentary in Emirates 24|7 highlights the notice period requirements applicable to employees who resign during their probation period under UAE employment law. AS PUBLISHED IN EMIRATES 24|7. UAE jobs: Resigning before probation ends? Here’s the notice period you still need to serve Commenting on the notice obligations applicable during probation, Mohamed Elmasry,

UAE Jobs: Resigning Before Probation Ends? Here’s the Notice Period You Still Need to Serve Read More »

Wage Protection Compliance

UAE Reinforces Wage Protection Compliance Through Ministerial Resolution No. 340 of 2026

Latest Insights /

The UAE Ministry of Human Resources and Emiratisation has introduced a revised Wage Protection System framework through Ministerial Resolution No. 340 of 2026, effective from 1 June 2026. The Resolution replaces the previous regime and introduces a more stringent approach to salary payment compliance, reflecting the UAE’s continued focus on employee protection, payroll transparency, and

UAE Reinforces Wage Protection Compliance Through Ministerial Resolution No. 340 of 2026 Read More »

UAE employment law

UAE Annual Leave Rules: Can Unused Leave Be Carried Forward, Encashed or Forfeited?

Press /

Mohamed Elmasry’s recent commentary in Emirates 24|7 highlights key considerations under UAE employment law regarding compensation for unused annual leave upon termination of employment. AS PUBLISHED IN EMIRATES 24|7 UAE annual leave rules: Can unused leave be carried forward, encashed or forfeited? Commenting on employees’ rights in relation to accrued annual leave, Mohamed Elmasry, Senior

UAE Annual Leave Rules: Can Unused Leave Be Carried Forward, Encashed or Forfeited? Read More »

Can Employers Compel Employees to Take Annual Leave Due to Temporary Business Disruption Arising from Geopolitical Events?

Latest Insights /

The current geopolitical situation may create operational, logistical and financial pressure for certain employers, particularly where business activity is affected by travel disruption, supply-chain constraints, delayed projects, reduced demand or temporary business disruption. However, under the UAE Labour Law, such circumstances or temporary business disruptions do not automatically entitle an employer to shift commercial or

Can Employers Compel Employees to Take Annual Leave Due to Temporary Business Disruption Arising from Geopolitical Events? Read More »

UAE Labour Law

UAE Eid Al Adha holiday: Can you take Monday off for a nine-day break? Here’s what the law says

Press /

Suneer Kumar’s recent commentary in Emirates 24|7 highlights key considerations under UAE employment law relating to annual leave approvals during the upcoming Eid Al Adha holiday period. AS PUBLISHED IN EMIRATES 24|7 UAE Eid Al Adha holiday: Can you take Monday off for a nine-day break? Here’s what the law says Commenting on employee requests

UAE Eid Al Adha holiday: Can you take Monday off for a nine-day break? Here’s what the law says Read More »

Regulation of Virtual Assets

The UAE’s New Virtual Assets Regime: Key Features of CMA Decision No. 4/R.M/2026

Latest Insights /

Following the UAE’s broader reset of its capital markets framework earlier this year, the federal regulatory landscape embraced a significant shift. As part of the UAE’s broader capital markets reform, Federal Decree-Law No. 32 of 2025 established the Capital Market Authority (“CMA”) as the legal successor to the Securities and Commodities Authority (“SCA”), introducing an

The UAE’s New Virtual Assets Regime: Key Features of CMA Decision No. 4/R.M/2026 Read More »

trademark law

Tokenising Real Estate in Dubai: The Emerging Framework for Regulated Fractional Property Investment

Latest Insights /

Dubai’s real estate market is entering a new phase of digital transformation through the introduction of blockchain-based real estate tokenisation. Under this model, rights or economic interests associated with real estate may be represented through digital tokens, enabling investors to participate in property-backed opportunities on a fractional basis, rather than acquiring the entire underlying asset.

Tokenising Real Estate in Dubai: The Emerging Framework for Regulated Fractional Property Investment Read More »

Federal Decree-Law

Removal of the Minimum Property Value Threshold for Residency in Dubai: Legal Characterisation and Practical Implications

Latest Insights /

Recent updates reflected in the service criteria of the Dubai Land Department indicate a notable shift in the administration of property-linked residency in Dubai, particularly in relation to the two-year property investor visa. This development reflects a broader regulatory trend in how rules are introduced and applied within the UAE’s legal and administrative framework, with

Removal of the Minimum Property Value Threshold for Residency in Dubai: Legal Characterisation and Practical Implications Read More »

Women in Law Series: A Conversation with Simran Sharma

Latest Insights /

A Conversation with Simran Sharma, Legal Researcher As part of our Women in Law series, we continue our conversations with the women contributing to our legal practice. In this feature, we speak with Simran Sharma, Legal Researcher in the firm’s Corporate and Commercial practice. Could you briefly describe your current role and area of practice

Women in Law Series: A Conversation with Simran Sharma Read More »

Tax Procedures Law

UAE Strengthens Tax Procedures Framework: Key Amendments Effective April 2026

Latest Insights /

The UAE has introduced targeted amendments to the Executive Regulations of the Tax Procedures Law under Cabinet Decision No. (74) of 2023, effective 1 April 2026. While these changes do not introduce new taxes, they materially enhance procedural expectations, reinforcing compliance discipline, documentation standards, and administrative oversight. These developments reflect the UAE’s continued progression toward

UAE Strengthens Tax Procedures Framework: Key Amendments Effective April 2026 Read More »

termination risks

Navigating Force Majeure in UAE Employment: Termination Risks Amid Regional Conflict

Latest Insights /

Can Force Majeure Be Invoked in Employment Contracts? Ongoing regional and geopolitical tensions have prompted a critical question for businesses operating in the UAE: can employers rely on force majeure to terminate employment contracts? While the commercial impact of such events is undeniable, the legal position under UAE law is considerably more intricate. From a

Navigating Force Majeure in UAE Employment: Termination Risks Amid Regional Conflict Read More »

Fee Deferrals to Support Businesses

A Strong Start to April: Dubai Introduces Fee Deferrals and New Measures to Support Businesses

News /

At the beginning of April 2026, Dubai’s Department of Economy and Tourism announced a new package of economic support measures aimed at strengthening the business environment and supporting companies operating across the emirate. The initiative includes the deferral of several fees for a period of three months, effective from 1 April 2026. The deferred fees

A Strong Start to April: Dubai Introduces Fee Deferrals and New Measures to Support Businesses Read More »

UAE – Force Majeure Clause in Agreements and its Applicability 

Latest Insights /

This article examines the concept of force majeure clauses, the statutory framework governing it under UAE law, its role in commercial agreements along with its legal consequences. Concept and Legal Nature of Force Majeure The term “force majeure,” derived from French legal terminology, refers to events that occur outside the control of contracting parties and

UAE – Force Majeure Clause in Agreements and its Applicability  Read More »

Workshop: Companies Law and its Latest Amendments

News /

Alsuwaidi & Company, in collaboration with Dubai Chambers, will host a workshop titled “Companies Law and its Latest Amendments.” The session will examine key reforms introduced under the recent amendments to the UAE Companies Law and their impact on corporate structures, governance, and the broader business environment. These changes are designed to enhance corporate flexibility,

Workshop: Companies Law and its Latest Amendments Read More »

Women in Law Series: A Conversation with Merline Dsouza

Latest Insights /

A Conversation with Merline Dsouza, Senior Associate As part of our Women in Law series, we continue our conversations with the women contributing to our legal practice. In this feature, we speak with Merline Dsouza, Senior Associate in the firm’s Dispute Resolution practice. Could you briefly describe your current role and area of practice at

Women in Law Series: A Conversation with Merline Dsouza Read More »

UAE Civil Code

Weather-Related Damage in UAE Tenancies: Who Ultimately Bears the Risk? 

Latest Insights /

Governing Law and Contractual Terms In recent years, weather-related events, particularly heavy rainfall, have increasingly highlighted a key legal issue in UAE tenancy relationships: whether responsibility for rain-related damage is governed by statutory law or by contractual allocation of risk between the landlord and tenant. This issue has gained practical significance in light of recurring

Weather-Related Damage in UAE Tenancies: Who Ultimately Bears the Risk?  Read More »

property purchase agreements

Termination or Rescission of Property Purchase Agreements in Dubai

Latest Insights /

Legal position and practical considerations in the context of current regional developments Ongoing regional developments have created a certain degree of uncertainty across financial markets, logistics and supply chain networks, and investor sentiment. These developments have prompted practical questions as to whether a real estate property purchaser may withdraw from a property purchase agreement in

Termination or Rescission of Property Purchase Agreements in Dubai Read More »

Emirati Women in Law

Women in Law Series: A Conversation with Vida Grace Serrano

Latest Insights /

A Conversation with Vida Grace Serrano, Senior Associate On International Women’s Day, we launch our Women in Law series with a conversation featuring Vida Grace Serrano, Senior Associate in the firm’s Corporate and Commercial practice. Through this series, we aim to provide a space for thoughtful reflection on the evolving role of women in the

Women in Law Series: A Conversation with Vida Grace Serrano Read More »

UAE Electronic Invoicing Guidelines

UAE Electronic Invoicing Guidelines: Compliance, Systems Readiness, and Enforcement Considerations

Latest Insights /

On 23 February 2026, the UAE Ministry of Finance issued Version 1.0 of the UAE Electronic Invoicing Guidelines, providing the operational framework for the mandatory e-invoicing regime introduced under Ministerial Decision No. 243 of 2025 and Ministerial Decision No. 244 of 2025. Together with Cabinet Decision No. 106 of 2025 on administrative penalties, the regime has now

UAE Electronic Invoicing Guidelines: Compliance, Systems Readiness, and Enforcement Considerations Read More »

UAE Corporate Tax: VARA Designated as Competent Authority

Latest Insights /

On 22 December 2025, the UAE Ministry of Finance issued Ministerial Decision No. 336 of 2025, designating the Dubai Virtual Assets Regulatory Authority as a “Competent Authority” for defined purposes under the UAE Corporate Tax framework. The Decision was issued was issued pursuant to Ministerial Decision No. 229 of 2025 concerning Qualifying Activities and Excluded Activities for

UAE Corporate Tax: VARA Designated as Competent Authority Read More »

Unified Framework for Exchange

UAE Issues Unified Framework for Exchange of Information on Request

Latest Insights /

On 10 February 2026, the UAE Ministry of Finance announced the issuance of Cabinet Decision No. 209 of 2025on the Exchange of Information Upon Request for Tax Purposes (the “Decision”). This Decision was issued on 22 December 2025, published in Official Gazette Issue No. 814 and entered into force 30 days from publication (28 January

UAE Issues Unified Framework for Exchange of Information on Request Read More »

Federal Tax Authority

FTA Introduces Mandatory Evidence Framework for Recognising Natural Shortage of Excise Goods

Latest Insights /

The Federal Tax Authority has issued Decision No. 6 of 2025 on Standards, Controls and Procedures for Dealing with Shortage Within the Designated Zone due to the Natural Characteristics of Excise Goods, as amended (the “Decision“) marking a significant development in the UAE’s excise tax regime. The Decision establishes, for the first time, a mandatory, evidence-based framework under

FTA Introduces Mandatory Evidence Framework for Recognising Natural Shortage of Excise Goods Read More »

Alsuwaidi & Company Hosts Law Student Interns from Jindal Global Law School

News /

Alsuwaidi & Company is currently hosting law student interns from Jindal Global Law School, O.P. Jindal Global University, as part of a structured onsite internship programme taking place at the Firm’s Dubai office. This initiative forms part of the Firm’s broader commitment to corporate social responsibility and its ongoing support for legal education and skills

Alsuwaidi & Company Hosts Law Student Interns from Jindal Global Law School Read More »

Federal Decree-Law No. (10) of 2025: A Practical Guide for DNFBPs and High-Risk Entities

Latest Insights /

The UAE’s Federal Decree-Law No. (10) of 2025 on Anti-Money Laundering (AML), Combating the Financing of Terrorism (CFT), and Proliferation Financing (PF) came into effect on 14 October 2025. Replacing the 2018 AML framework, the law expands compliance obligations for DNFBPs, virtual asset service providers (VASPs), financial institutions, and other high-risk sectors, reflecting the UAE’s commitment to international standards and financial integrity.

Federal Decree-Law No. (10) of 2025: A Practical Guide for DNFBPs and High-Risk Entities Read More »

UAE Cabinet Decision No. 153 of 2025 (Reverse Charge Mechanism for VAT on Metal Scrap)

Latest Insights /

On 19 December 2025, the UAE Ministry of Finance (MoF) announced the issuance of Cabinet Decision No. 153 of 2025, introducing a Reverse Charge Mechanism (RCM) for Value-Added Tax (VAT) on the local trading of metal scrap between VAT-registered persons in the UAE, effective 14 January 2026.  Pursuant to the Decision, the obligation to account for, VAT on qualifying supplies of metal scrap  shifts from the supplier to the recipient

UAE Cabinet Decision No. 153 of 2025 (Reverse Charge Mechanism for VAT on Metal Scrap) Read More »

Abandoned Property Law

Dubai’s Lost and Abandoned Property Law – A Clear, Accountable Framework for Public Trust

Latest Insights /

On 25 November 2025, His Highness Sheikh Mohammed bin Rashid Al Maktoum issued Law No. 17 of 2025 on the handling of lost and abandoned property in Dubai, replacing the regime  under Law No. 5 of 2015. The new law reflects a comprehensive and modernized statutory framework governing  the reporting, custody, management and reclamation of

Dubai’s Lost and Abandoned Property Law – A Clear, Accountable Framework for Public Trust Read More »

UAE Introduces Tiered Excise Tax on Sweetened Beverages

Latest Insights /

The Ministry of Finance has announced the issuance of Cabinet Decision No. (197) of 2025, introducing significant amendments to the UAE’s excise tax regime through the implementation of a tiered volumetric model for sweetened beverages. The decision replaces Cabinet Resolution No. (52) of 2019, together with its subsequent amendments. The new framework forms part of the UAE’s broader

UAE Introduces Tiered Excise Tax on Sweetened Beverages Read More »

Electronic Invoicing Compliance

UAE Introduces New Penalty Framework for Electronic Invoicing Compliance

Latest Insights /

The Ministry of Finance has issued Cabinet Decision No. 106 of 2025, which sets out administrative fines for non-compliance with the UAE’s new Electronic Invoicing System (EIS). Background: Cabinet Decision No. 106 of 2025 builds on the framework introduced by Ministerial Decision No. 243 of 2025, which established the Electronic InvoicingNo. 244 of 2025, which

UAE Introduces New Penalty Framework for Electronic Invoicing Compliance Read More »

Chambers Global Practice Guide UAE

Chambers Global Practice Guide UAE: Commercial Contracts 2025

Special Publications /

Chambers Global Practice Guide: Commercial Contracts 2025 – UAE: Law & Practice is authored by Suneer Kumar, Vida Grace Serrano, Mamdouh Tawfik and Simran Sharma of Alsuwaidi & Company. The chapter reflects the firm’s work in corporate and commercial matters, commercial contracts and regulatory projects, supported by its experience in domestic dispute resolution and the

Chambers Global Practice Guide UAE: Commercial Contracts 2025 Read More »

UAE Tax Penalties Reform

UAE Tax Penalties Reform: What Cabinet Decision No. 129 of 2025 Means for Businesses

Latest Insights /

The UAE has announced a significant update to its tax-administrative penalties regime pursuant to Cabinet Decision No. 129 of 2025, which was issued on 9 October 2025 and published on the Federal Tax Authority’s website on 11 November 2025. The amendments modify the long-standing framework set under Cabinet Decision No. 40 of 2017 on Administrative Penalties for Violations of

UAE Tax Penalties Reform: What Cabinet Decision No. 129 of 2025 Means for Businesses Read More »

Dubai Enables Free Zone Firms to Operate in Mainland Markets

Latest Insights /

Dubai has introduced a transformative framework enabling Free Zone companies to extend their operations into the mainland without establishing a separate mainland entity. Issued under Executive Council Resolution No. (11) of 2025, the framework administered by the Department of Economy and Tourism (DET) including the Free Zone Mainland Operating Permit marks a pivotal step toward

Dubai Enables Free Zone Firms to Operate in Mainland Markets Read More »