United Arab Emirates: Corporate/Commercial Law

Merger control regimes across the Middle East and North Africa are undergoing significant transformation as competition authorities refine enforcement mechanisms and enhance procedural frameworks. The United Arab Emirates, Egypt, and Kuwait each introduced substantial reforms to their merger control systems in the first half of 2026, fundamentally reshaping how cross-border transactions are reviewed and approved in these jurisdictions.

The New UAE Civil Code introduces significant reforms to contract law, establishing mandatory good faith obligations in negotiations, comprehensive disclosure requirements that cannot be contracted out of, and modernised rules for contract formation and interpretation. These changes fundamentally reshape how commercial parties must conduct pre-contractual negotiations and structure their agreements in the UAE.

n our earlier updates, we summarised the key changes introduced by Federal Decree-Law No. 36 of 2023 on the Regulation of Competition (the New Law) and the notification thresholds established by Cabinet Decision...

Merger control regimes across the Middle East and North Africa are undergoing significant transformation as competition authorities refine enforcement mechanisms and enhance procedural frameworks. The United Arab Emirates, Egypt, and Kuwait each introduced substantial reforms to their merger control systems in the first half of 2026, fundamentally reshaping how cross-border transactions are reviewed and approved in these jurisdictions.

The UAE trade mark system faces a procedural challenge where accepted applications remain incomplete for years, blocking new filings despite never progressing to registration.

In the UAE, the requirement for companies to undergo auditing is primarily influenced by their legal structure, size, and activity. While not all companies are required to be audited, there are specific regulations...

The New UAE Civil Code introduces significant reforms to contract law, establishing mandatory good faith obligations in negotiations, comprehensive disclosure requirements that cannot be contracted out of, and modernised rules for contract formation and interpretation. These changes fundamentally reshape how commercial parties must conduct pre-contractual negotiations and structure their agreements in the UAE.

Anthony Saad and Bharat Rajani examine the UAE Commercial Companies Law amendments introduced by Federal Decree-Law No. 20 of 2025, exploring reforms that enhance corporate flexibility, investor protection, and business structuring opportunities. The amendments introduce developments such as multiple share classes, statutory drag-along and tag-along rights, redomiciliation between mainland and free zone jurisdictions, and the recognition of non-profit companies.

Federal Decree-Law No. 25 of 2025 represents the most significant reform of UAE civil law in a generation, fundamentally reshaping how contracts and civil transactions are governed across the Emirates.

The stability of a commercial enterprise in the Middle East rests upon the alignment of its internal stakeholders. When this alignment fractures, a shareholder dispute in the UAE typically manifests as a legal...

The Federal Tax Authority (“FTA”) has issued Public Clarification CTP010, providing guidance on the meaning of “director” and “officer” for the purposes of the UAE Corporate Tax regime.

The Capital Market Authority of the United Arab Emirates has introduced a comprehensive new licensing regime for Virtual Asset Service Providers, establishing eight distinct regulated activities with risk-based capital requirements and enhanced governance standards. The framework consolidates previous regulations while introducing stricter controls on privacy tokens, algorithmic tokens, and client asset holdings, positioning the UAE as a leading hub for regulated digital asset innovation.