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 »
Alsuwaidi & Company has been shortlisted for Employment Team of the Year at the LexisNexis Middle East Legal Awards 2026. The shortlisting recognises the firm’s employment practice and its work advising and representing clients on a wide range of employment matters. We thank LexisNexis Middle East and the judging panel for the shortlisting and extend
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
A vessel is diverted. The voyage becomes longer and more expensive. The carrier announces an emergency surcharge on cargo already in transit, while some goods arrive damaged and others are lost altogether. In response, the captain cites safety considerations as the basis for the decisions taken during the voyage. The UAE Maritime Commercial Law, issued
The Fate of Damaged Goods During Force Majeure Read More »
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.
A vessel is at sea. The planned route is blocked by a force majeure event. The captain must make a decision that will cost someone a substantial sum. The UAE Maritime Commercial Law, issued under Federal Decree-Law No. (43) of 2023, provides the legal roadmap for this precise moment. The Duty to Find a Safe
Force Majeure and the Change of Route for Ships Read More »
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
Women in Law Series: A Conversation with Simran Sharma Read More »
In shipping, contracts are built on certainty. But what happens when a sudden, uncontrollable event blocks a vessel’s path mid-voyage? Does the contract survive? Can the carrier demand more money? The answers under the UAE Maritime Law, issued under Federal Decree-Law No. (43) of 2023, are clear and practical. The Temporary Blockage When a force
Force Majeure and Maritime Shipping by Vessels Read More »
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’s digital asset regulatory landscape continues to evolve at pace, with two principal frameworks operating in parallel: the Dubai Financial Services Authority (DFSA) within the Dubai International Financial Centre (DIFC), and the Virtual Assets Regulatory Authority (VARA) across Dubai’s mainland and free zones (excluding the DIFC). For crypto and virtual asset businesses entering the
DFSA vs VARA: A Strategic Choice That Will Define Your Crypto Business in the UAE 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 »
The Dubai Virtual Assets Regulatory Authority (VARA) has provided critical clarifications regarding the scope of Custody Services in its 2023 Regulations and updated rulebooks, ensuring that any entity holding virtual assets on behalf of clients is subject to stringent oversight. Importantly, custody is treated as a distinct regulated activity, separate from trading or exchange services. As
Virtual Asset Custody Services Regulation in Dubai 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 »
Crisis-related events such as war, sanctions, supply chain disruption, and regulatory restrictions can have significant legal consequences for construction projects in the UAE. Understanding how these events are treated under both the contract and the UAE Civil Code is critical in determining entitlement to relief, delay exposure, and financial risk. In a recent practice note
Managing Crisis-Related Disruption in UAE Construction Contracts Read More »
Dubai has taken a significant step toward regulating shared and partitioned accommodation by introducing Law No. (4) of 2026 Concerning the Regulation of the Occupancy and Management of Shared Housing in the Emirate of Dubai. The new law establishes a comprehensive legal framework governing the allocation, management, and leasing of shared housing, and sets out
Law No. 4 of 2026: A New Regulatory Framework for Shared Housing in Dubai Read More »
Two arbitration awards. One clear principle: subcontractors must be paid for completed works. Alsuwaidi & Company successfully represented a leading aluminium and glazing specialist in two construction disputes linked to major Dubai developments. The tribunals rejected the contractor’s reliance on “back-to-back” payment arguments and ordered payment of the outstanding sums. We received two favourable arbitration
Disputes between partners in limited liability companies frequently raise complex legal questions, particularly where disagreements arise regarding management authority, performance of obligations, or interference with company operations. One issue that occasionally arises in such disputes is whether one partner may seek the judicial removal of another partner from the company. In practice, parties sometimes attempt
Law No. (2) of 2026 on Public Safety Introduction Dubai has announced a new legislative initiative aimed at strengthening public safety across the Emirate with the issuance of Law No. (2) of 2026 on Public Safety. The law was issued on 6 March 2026 by His Highness Sheikh Mohammed bin Rashid Al Maktoum, Vice President and
Dubai Introduces a New Legal Framework for Public Safety 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 »
Introduction Recent geopolitical tensions in the Middle East have once again drawn attention to the resilience of commercial contracts. Disruptions to airspace, shipping routes, and regional logistics networks have prompted businesses to reconsider whether their contractual obligations remain capable of performance under current conditions. In such circumstances, attention inevitably turns to force majeure provisions, which
Regional Instability and Contractual Risk: Force Majeure in UAE Commercial Agreements Read More »
On 23 January 2026, the President of Dubai Courts issued Dubai Decision No. 2/2026 (the “Decision”) establishing an operational framework permitting the outsourcing of certain judicial execution procedures to licensed private establishments. The Decision does not amend the substantive execution regime under Federal Decree-Law No. 42/2022 (Civil Procedure Law). Rather, it reorganises how execution activities
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 recent changes to the UAE Civil Transactions Law (Federal Decree Law No. 25 of 2025) provisions governing contracts of sale mark a deliberate legislative effort to modernise commercial dealings, enhance transactional certainty, and strengthen protections for both contracting parties and third parties. The revised framework refines several long-standing doctrines, particularly sale by sample, latent
Key Updates to UAE Civil Code Rules on Sale Contracts Read More »
Alsuwaidi & Company has once again been recognised in the Chambers Global 2026 Guide, maintaining its rankings in Dispute Resolution Band 2 and in Employment Law Band 4, alongside new individual recognition in Commercial Contracts. The results reflect the firm’s continued strength in complex disputes, strategic advisory work, and commercially driven transactional matters across the UAE. Firm Recognition
Alsuwaidi & Company Recognised in Chambers Global 2026 Rankings Read More »
The UAE’s forthcoming Civil Transactions Law reform, effective 1 June 2026, marks one of the most significant contractual liability shifts in decades. Among its most consequential provisions for the construction and infrastructure sector is Article 340, which fundamentally reclaims how agreed compensation, particularly delay damages, is assessed, challenged, and enforced. Under the current Civil Transactions
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 »
Federal Decree-Law No. 22 of 2025 introduced a number of amendments to the UAE Civil Procedure Law, including a fundamental change to the formal requirements for filing appeals. One of the most significant of these changes is found in the amended Article 164. Under the revised provision, an appeal must be filed by way of
Appeals in Dubai: Reasons Must Now Be Filed from Day One Read More »
Federal Decree-Law No. 22 of 2025 introduces amendments to the UAE Civil Procedures Law issued under Federal Decree-Law No. 42 of 2022. The Decree-Law was issued on 1 October 2025 and entered into force on 1 January 2026. The Decree-Law introduces amendments to a number of procedural provisions of the Civil Procedures Law, including provisions
Recent Amendments to the UAE Civil Procedures Law: Federal Decree-Law No. 22 of 2025 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 »
The UAE has introduced a new Federal Decree-Law amending the long-standing Civil Transactions Law originally enacted under Federal Law No. 5 of 1985. The amendments constitute a structural refinement of the civil law framework, responding to the expansion of specialist legislation and the increasing sophistication of commercial and private transactions in the UAE. At its
The Emirate of Dubai has enacted Law No. 8 of 2025 Concerning the Settlement of Disputes Arising from the Execution of Citizens’ Housing Construction Contracts, issued on 8 July 2025 and effective as of 1 January 2026. The law applies to disputes arising from the execution of citizens’ housing construction contracts in Dubai, subject to the
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 »
The Abu Dhabi Court of Cassation’s recent judgment in Labour Cassation No. 72 of 2025, issued on 15 October 2025, offers an important procedural clarification that will influence how appeals are approached across the UAE. The Court confirmed that the decisive deadline for filing counter-appeals and cross-appeals is the first hearing of the principal appeal
Appeal Rights Can Lapse Before the 30-Day Limit, Cassation Court Confirms Read More »
We are pleased to share that our colleague, Merline Dsouza, Associate at Alsuwaidi & Company, has been featured in a GAR Academy Spotlight Interview. In this feature, Merline reflects on her journey in international arbitration, the evolving dispute resolution landscape in the Middle East, and her commitment to building expertise and contributing to the arbitration
GAR Academy Spotlight: Merline Dsouza and Her Journey in International Arbitration 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 »
Recent developments reflect a jurisdiction that continues to support arbitration while maintaining a high bar for procedural discipline. Five recent perspectives illustrate how the UAE courts and their counterparts abroad are shaping the enforcement and monetisation of awards. 1. Legacy DIFC–LCIA Clauses Courts in the UAE, Singapore, and the United States have confirmed that references
UAE Enforcement Landscape: Key Themes and Practical Takeaways 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 »
Alsuwaidi & Company is a finalist at The Oath Middle East Legal Awards 2025 in four categories: Arbitration Team of the Year Litigation Team of the Year Employment Team of the Year Law Firm of the Year – UAE The Oath Awards recognise law firms and practitioners for their work across key practice areas in
Alsuwaidi & Company Finalist at The Oath Middle East Legal Awards 2025 Read More »
Converting Arbitral Awards into Real Value: Navigating Monetisation in the UAE Securing a favourable arbitral award is often only half the battle. The greater challenge usually lies in turning that award into actual recovery. Even well-intentioned counterparties may face liquidity constraints or simply refuse to pay, forcing the award creditor into a prolonged enforcement phase
Monetising Arbitration Awards: Turning Paper Wins into Tangible Value Read More »
Enforcement of Foreign Arbitral Awards in the UAE: A Practical Guide The recognition and enforcement of foreign arbitral awards in the United Arab Emirates (UAE) have evolved significantly over the past two decades. Today, the UAE’s onshore courts generally adopt a pro-enforcement approach aligned with international standards. Nonetheless, procedural nuances and formal requirements continue to
The Role of the UAE Local Courts in Enforcing Foreign Arbitration Awards Read More »
Understanding the Impact of Decree No. 34 of 2021 When Dubai issued Decree No. 34 of 2021, it formally abolished the DIFC-LCIA Arbitration Centre and the Emirates Maritime Arbitration Centre (EMAC), consolidating their roles into the Dubai International Arbitration Centre (DIAC). This reform aimed to streamline Dubai’s arbitration landscape, but it also raised a critical
What Happens to DIFC-LCIA Arbitration Clauses After Its Abolition? 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 »
The UAE Ministry of Finance, in coordination with the Federal Tax Authority (FTA), has issued Ministerial Decisions No. 243 and 244 of 2025, introducing the national Electronic Invoicing System (EIS), the UAE’s first unified electronic invoicing framework pursuant to Federal Decree-Law No. 8 of 2017 on Value Added Tax. Decision No. 243 defines the scope
For many residents in Abu Dhabi, estate planning can feel complicated. Bank accounts, gratuities, property, and overseas assets all raise the same questions: which rules apply, and will a will be recognised here? In the past, uncertainty often left families exposed. The new Last Will and Testament template from Abu Dhabi’s Civil Family Court helps
Building Certainty in Succession: Abu Dhabi’s New Last Will and Testament Form Read More »
Strengthening Global Tax Cooperation The Ministry of Finance (MoF) has confirmed that the UAE has signed the Multilateral Competent Authority Agreement on the Automatic Exchange of Information under the OECD’s Crypto-Asset Reporting Framework (CARF). According to the MoF, CARF implementation in the UAE is scheduled to go-live in 2027 and the first exchanges of information
UAE Advances Crypto-Asset Reporting with CARF Read More »
The Unified Sale Agreement, commonly known as Form F, has become the standard contract used for property transactions registered with the Dubai Land Department. While designed as a universal template, Form F can represent different types of sales transactions depending on the structure and intent of the deal. This distinction is critical, as each transaction
The UAE Ministry of Finance has issued Ministerial Decision No. 229 of 2025, which refines the scope of Qualifying and Excluded Activities under Federal Decree-Law No. 47 of 2022 on Corporate Tax. Following Ministerial Decision No. 265 of 2023, the new framework provides greater clarity and flexibility for Free Zone companies while at the same
Unlocking the Commercial Promise of Real Estate Tokenisation in a Regulated Environment The United Arab Emirates is actively advancing its position as a global centre for financial and technological innovation. Among the more recent developments is the application of distributed ledger technology to real estate assets, commonly referred to as tokenisation. This approach seeks to
Real Estate Tokenisation in the UAE: Legal Foundations for a Transforming Market Read More »
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
UAE Court Confirms Labour Court Jurisdiction Even Without Work Permit Read More »
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
Abu Dhabi Updates Real Estate Law to Strengthen Oversight and Enhance Market Standards Read More »
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
Sharjah Restructures Public Sector HR Framework Under New Decree Law Read More »
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.
UAE AI-Assisted Lawmaking Now Operational Read More »
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
Updated UAE Media Law Effective 29 May 2025 Read More »
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)
Stricter AML Enforcement by CBUAE and DFSA Read More »
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,
Midday Heat Stress Ban for Outdoor Workers (15 June – 15 September 2025) Read More »
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
Corporate Tax Amendment & Domestic Minimum Top-up Tax (DMTT) Read More »
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
Alsuwaidi & Company has been recognised as the Maritime & Transport Team of the Year at the LexisNexis Middle East Legal Awards 2025, in recognition of the firm’s work on high-value, complex shipping and transport matters in the UAE and beyond. This award highlights the work of the winning team: Mohammed Alsuwaidi, Merline Dsouza and
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
AML Compliance Tightened for Real Estate Transactions Read More »
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
Golden Visa Scheme Expanded to New Professions Read More »
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
UAE–US Agreement on AI Chip Imports Read More »
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
UAE to Use AI in Legislative Drafting Read More »
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,
Flexible Work Models Now Formally Recognised Read More »
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.
Extension of Limitation Period for Employment Claims Read More »
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
Pre-Merger Notification Now Mandatory in the UAE Read More »
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
Clarification on Taxation of Investment Funds and Partnerships Read More »
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
New Requirement for Audited Financial Statements Read More »
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
UAE Introduces 15% Corporate Top-up Tax for Multinationals Read More »
Alsuwaidi & Company has been named among the finalists for five categories at the LexisNexis Middle East Legal Awards 2025. The firm has been shortlisted in the following categories: Arbitration Team of the Year Employment Team of the Year Maritime & Transport Team of the Year Real Estate Team of the Year Trial Advocacy Excellence
Alsuwaidi & Company successfully challenges tribunal’s attempt to block court access Alsuwaidi & Company successfully challenged an arbitral order barring court access during ongoing proceedings. The Court confirmed that judicial access is constitutionally protected and cannot be overridden by interim measures unless expressly permitted by law. Background An arbitral tribunal seated in Dubai under ICC
Alsuwaidi & Company has been shortlisted in two categories at the Middle East Legal Awards 2025: Innovation through Technology – Private Practice Law Firm Leader of the Year – Middle East Firm: Mohammed R. Alsuwaidi The awards ceremony will take place on Wednesday, 30 April 2025, at the Conrad Dubai. Congratulations to Mohammed R. Alsuwaidi
Alsuwaidi & Company Shortlisted for Middle East Legal Awards 2025 Read More »
The UAE Ministry of Finance has issued Cabinet Decisions No. 34 and 35 of 2025, introducing changes that may affect investment funds, real estate holding structures, and foreign investors operating in or through the UAE. These developments could result in corporate tax liabilities, even where funds are based offshore or were previously exempt. In this
Alsuwaidi & Company has been ranked in Tier 3 for Dispute Resolution: Local Litigation in The Legal 500 EMEA 2025. Editorial commentary from The Legal 500: “Alsuwaidi & Company has a varied local disputes practice that covers both litigation and arbitration, with expertise in complex investment and trading, banking and finance, and construction disputes. Team
On 14 March 2025, Dubai introduced Law No. 2 of 2025, bringing key changes to the DIFC Courts that directly affect businesses operating within or engaging with the DIFC. These reforms enhance legal certainty, streamline dispute resolution, and strengthen contract enforcement, reinforcing the DIFC’s position as a premier international business hub. Key Impacts on Businesses
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Alsuwaidi & Company has once again been recognised by Chambers and Partners for its excellence in dispute resolution and employment law, strengthening its reputation as a leading law firm in the UAE. The firm has achieved Tier 2 in Dispute Resolution: Domestic and Tier 4 in Employment, reflecting its deep expertise in high-stakes litigation, arbitration, and regulatory matters.
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Alsuwaidi & Company is pleased to announce that we have joined the Greener Arbitration Pledge, furthering our commitment to Environmental, Social, and Governance (ESG) principles. This initiative reflects our dedication to adopting responsible and sustainable practices across our arbitration work and wider operations. The Greener Arbitration Pledge promotes concrete steps to reduce the environmental impact
On 17 October 2024, Alsuwaidi & Company being represented by Mr. Mohammed Alsuwaidi (Managing Partner), Mr. Suneer Kumar (Partner – Corporate and Commercial Practice Group) and Mrs. Vida Grace Serrano (Senior Associate – Corporate and Commercial Practice Group) along with Mr. Kazutaka Mori held an engaging seminar at Idemitsu Lube Middle East & Africa FZE
Alsuwaidi & Company Delivers Insightful Legal Seminar Read More »