United Arab Emirates: Corporate/Commercial Law

The UAE has introduced Cabinet Decision No. 105 of 2026, establishing official fees for competition law filings under Federal Decree-Law No. 36 of 2023. The fee structure includes a turnover-based calculation for merger clearance requests (0.02% of annual sales, capped at AED 150,000), flat fees for exemption requests (AED 5,000), and nominal charges for objections and grievances. These fees take effect on 29 July 2026, one day before the implementing regulation becomes operational.

The UAE has introduced a comprehensive regulatory framework governing the valuation of non-cash assets contributed to company capital. Ministerial Decision No. 117/2026 establishes mandatory accreditation requirements...

Middle Eastern M&A activity demonstrated notable resilience through the first half of 2026 despite the U.S./Iran conflict, with deal values holding steady at USD45.4 billion across 516 transactions. While consumer-facing sectors like retail, hospitality and tourism experienced selective slowdowns, strategic buyers and sovereign investors maintained robust activity, particularly in defense technology.

The UAE's FMCG sector faces mounting pressure as regional disruptions reshape supply chains, distribution networks, and pricing structures. While operations continue, businesses must navigate complex contractual...

The United Arab Emirates operates under two distinct personal status systems that determine how divorce proceedings unfold based on nationality, residency, and religious affiliation. Understanding which legal framework applies—whether the 2024 Personal Status Law for Muslims, the 2022 Civil Personal Status Law for non-Muslims, or Abu Dhabi's specialized civil family court system—is crucial as each system establishes different procedures, financial rights, custody arrangements, and grounds for di

Businesses operating in the UAE face severe penalties for failing to comply with anti-money laundering regulations, where even minor errors in customer verification, record keeping, or reporting procedures can result in substantial financial penalties and irreparable harm to corporate reputation. Understanding the specific compliance requirements and potential consequences is critical for organizations seeking to operate within the UAE's regulatory framework.

The UAE's legal landscape is evolving rapidly with new laws affecting contracts, tax compliance, employment practices, and corporate governance. Understanding how Federal Decree-Law No. 25 of 2025, updated AML frameworks, and revised employment regulations impact your business operations is essential for maintaining compliance and avoiding disputes. Are your company's internal policies, contracts, and decision-making processes aligned with these regulatory changes?

The DIFC Prescribed Company regime has undergone its most significant transformation since inception, removing restrictive eligibility criteria and replacing them with a governance-focused framework. These changes open new opportunities for investors, family offices, and multinational groups to access cost-effective holding vehicle structures in the DIFC, while introducing enhanced oversight requirements through mandatory corporate service provider appointments for non-exempt entities.

Directors and managers in the UAE may face personal liability for fraud, abuse of authority, conflicts of interest, and breaches of legal duties. Understanding when corporate protection ends and personal responsibility begins is essential for anyone managing a company in the Emirates.

Directors and managers in the UAE may face personal liability for fraud, abuse of authority, conflicts of interest, and breaches of legal duties. Understanding when corporate protection ends and personal responsibility begins is essential for anyone managing a company in the Emirates.

Shareholder activism is evolving across the UAE, bringing new dynamics to corporate governance and investor relations. This comprehensive analysis examines the legal framework that shapes how activist shareholders can engage with companies, from requisitioning meetings to launching campaigns. Understanding these mechanisms is essential for both companies preparing defensive strategies and investors seeking to exercise their rights under UAE commercial law.

Under UAE law, investment schemes that promise fixed or unusually high returns may constitute criminal fraud and money laundering if no genuine investment activity exists behind them. This analysis examines how Federal Decree-Law No. 31 of 2021 and Federal Decree-Law No. 20 of 2018 distinguish between legitimate investment failures and sham arrangements, exploring the criminal and civil consequences for perpetrators and the recovery options available to victims.