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, […]
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 »
A Conversation with Asmaa Nasraldin, Paralegal In the latest feature of our Women in Law series, we speak with Asmaa Nasraldin, Paralegal in the firm’s Abu Dhabi office, about her path into the legal profession, the experiences that have shaped her career, and the perspectives she has gained along the way Could you briefly describe
Women in Law Series: A Conversation with Asmaa Nasraldin Read More »
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 »
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,
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 »
A Conversation with Alivia Alabkal, Associate In the latest feature of our Women in Law series, we speak with Alivia Alabkal, Associate in the firm’s Corporate practice, about her journey in law and the experiences that have shaped her approach to legal practice. Could you briefly describe your current role and area of practice at
Women in Law Series: A Conversation with Alivia Alabkal Read More »
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 »
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
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
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 »
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.
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
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
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Over the past three months, regional developments have created a sense of unease. Almost daily, the same questions arise: Can I cancel my property purchase?Can I recover my deposit?If the price has dropped, can I walk away? The short answer, in most cases, is no. The legal position is more rigid than many expect. What
The Deposit in Form F and Force Majeure Read More »
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 »
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 »
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
Key Insights from Ministerial Decision No. 24 of 2026 The UAE Ministry of Finance has issued Ministerial Decision No. 24 of 2026, setting out the implementing rules for the Research and Development (R&D) Tax Credit introduced under Cabinet Decision No. 215 of 2025. This development marks a significant step in reinforcing the UAE’s position as
Unlocking Innovation: R&D Tax Credits in the UAE Read More »
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 »
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 »
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 »
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 »
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 »
Alsuwaidi & Company has been recognised in the Legal 500 EMEA 2026 rankings, maintaining its position in Tier 3 for Domestic Disputes and achieving a new ranking in Tier 5 for Commercial Contracts. These results reflect the firm’s continued work across a broad range of contentious and non-contentious matters, as well as its growing presence
Alsuwaidi & Company Recognised in Legal 500 EMEA 2026 Rankings Read More »
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 »
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
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 »
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 »
The Ministry of Finance announced on 09 February 2026 the issuance of Cabinet Decision No. (1) of 2026 which had been formally issued on 12 January 2026, granting a Corporate Tax exemption to certain qualifying sports entities under Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. The Decision provides that,
Corporate Tax Exemption for Certain Sports Entities Read More »
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
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 »
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 »
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 »
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
Legal Analysis of Federal Decree-Law No. 20 of 2025 Amending Federal Decree-Law No. 32 of 2021 1. Introduction The issuance of Federal Decree-Law No. 20 of 2025 (the Amending Law), which amends Federal Decree-Law No. 32 of 2021 on Commercial Companies (the Commercial Companies Law or CCL), represents a material and strategic development in the
UAE Commercial Companies Law – 2025 Amendments Read More »
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 »
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: 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 »
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 »
The Ministry of Finance has released an updated version of its official guidance on the Domestic Minimum Top-up Tax. The update was published on 14 November 2025 and provides clearer direction for multinational enterprise groups that fall within the scope of the global minimum tax rules. This guidance is grounded in the UAE’s own legal
UAE Updates Guidance on the Domestic Minimum Top-up Tax Read More »
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 »