Mori Kazutaka

A recent Court of Cassation judgment has clarified that UAE Labour Courts retain jurisdiction over employment disputes even where no official work permit exists. This decision offers important guidance for businesses operating outside formal registration or employing individuals without valid permits. In this case, the employee’s claim had initially been dismissed by the Court of

Law No. 2 of 2025 | Effective from 29 August 2025 Abu Dhabi has enacted Law No. 2 of 2025, marking legislative shift aimed at enhancing buyer protections and strengthening regulatory oversight revising key provisions of Law No. 3 of 2015. The updated law introduces  clearer controls over market practices, enhanced protections for buyers, and

Emiri Decree Law No. 2 of 2025 | Effective from 19 June 2025 The Emirate of Sharjah has introduced a new Human Resources Law applying to all government entities, replacing Law No. 6 of 2016. Issued as part of a broader restructuring effort, the new law establishes a unified framework for managing public sector employment

On 14 April 2025, the UAE Cabinet approved the launch of the country’s first integrated regulatory intelligence system, aimed at improving the precision and speed of lawmaking. A new Regulatory Intelligence Office has been established to monitor the real-time impact of laws on the public and the economy and to centralise local and federal legislation.

Cabinet Decision No. 42 of 2025 came into effect on 29 May 2025, implementing the Executive Regulations of Federal Decree-Law No. 55 of 2023 on Media Regulation. The Decision introduces a detailed list of administrative violations, classified into three categories based on severity. Penalties now range from AED 5,000 to AED 1,000,000, depending on the

On 10 June 2025, the UAE Central Bank imposed fines totalling AED 339 million for anti-money laundering (AML) violations, including individual penalties of AED 3.5 million and AED 2.62 million. These penalties extend beyond the banking sector and reinforce the zero-tolerance approach of both the Central Bank (CBUAE) and the Dubai Financial Services Authority (DFSA)

From 15 June to 15 September 2025, the UAE Ministry of Human Resources and Emiratisation (MoHRE) prohibits outdoor work between 12:30 pm and 3:00 pm to protect workers from extreme heat. Employers must adjust shift schedules, provide shaded rest areas, and implement safety protocols. Non-compliance may result in fines of AED 5,000 per affected worker,

Federal Decree-Law No. 60 of 2023 introduces key amendments to Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. The law defines “Top-up Tax” as an additional tax applicable to multinational enterprises in line with OECD Pillar Two rules, and “Multinational Enterprise” as a group with one or more entities operating

The Financial Audit Authority (FAA) has issued three new regulatory decisions, published in Dubai Official Gazette, Issue No. 719 dated 27 May 2025, aimed at enhancing public sector governance and accountability. These decisions introduce new protections for whistleblowers, streamline procedures for minor criminal investigations, and establish a unified framework for disciplinary and grievance mechanisms within

The UAE has introduced stricter anti-money laundering requirements for real estate professionals and developers. Entities involved in property transactions must now conduct enhanced due diligence on high-risk buyers, including identity verification and source of funds review. The changes affect transactions involving politically exposed persons (PEPs), large cash payments, and purchases from higher-risk jurisdictions. Firms are

The UAE has expanded its Golden Visa program under Cabinet Decision No. 65 of 2022 and subsequent amendments, introducing significant updates for professionals. The UAE’s 10-year Golden Visa programme has been expanded to include five new categories: healthcare professionals, education specialists, digital content creators, e-sports professionals, and luxury yacht owners. This development enables a wider range of

The UAE is finalising a deal with the United States to import 500,000 Nvidia AI chips annually starting in 2025. These will support national AI infrastructure, including data centres and next-generation applications across public and private sectors. This deal is a major component of the UAE’s long-term AI strategy and is expected to drive innovation

The UAE has announced the creation of a Regulatory Intelligence Office to oversee the use of artificial intelligence in drafting and updating national legislation. The initiative is aimed at reducing the time required to develop and implement laws by up to 70%. AI will be used to support analysis, prediction, and gap identification in legal

The UAE Labour Law now formally acknowledges various flexible work structures, including part-time, remote, job-sharing, and temporary arrangements. These classifications are fully recognised under the law and eligible for statutory benefits based on the employment model. Employers must ensure contract terms, pay, and benefits are consistent with the new classifications. Flexibility can support talent retention,

The statutory period for employees to file claims in relation to termination or employment disputes has been extended from one year to two years. This applies to all claims arising under the UAE Labour Law (Decree-Law No. 33 of 2021). While this offers employees more time to assert their rights, it increases exposure for employers.

As of 31 March 2025, the UAE has updated its competition law framework under Federal Decree-Law No. 36 of 2023 with key implementing provisions brought into effect by Cabinet Decision No. 3/2025. Pre-merger notification is mandatory for transactions that meet specified thresholds. This applies to mergers, acquisitions, and joint ventures. A filing is required if

Cabinet Decision No. 34 of 2025 introduces guidance on the corporate tax treatment of investment funds and unincorporated partnerships. This includes the eligibility criteria for tax-exempt “qualifying investment funds” and the option for certain partnerships to elect to be treated as taxable entities. The update is relevant for private equity, venture capital, and fund managers

As of financial years beginning 1 January 2025, businesses with revenues exceeding AED 50 million and all Qualifying Free Zone Persons must maintain audited financial statements, as per Ministerial Decision No. 84 of 2025. Audited accounts are required to support corporate tax filings and may be reviewed by the Federal Tax Authority. This development also

The UAE Ministry of Finance has announced updates in relation to certain provisions of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. The UAE has confirmed the introduction of a 15% Domestic Minimum Top-up Tax (DMTT), effective 1 January 2025. The regime applies to multinational enterprise groups with consolidated global