United Arab Emirates: M&A/Private Equity

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.

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.

Insurance in the UAE is a major growth lever: a financial scaffold that bolsters investment, enables trade and underwrites commercial ambition, all within a deeply regulated legal soil.

As 2025 draws to a close, it is fair to say this year has been a turning point for the legal and regulatory framework that governs doing business in the United Arab Emirates.

Intellectual property (IP) often represents the most valuable asset in a technology M&A transaction. Yet IP due diligence remains one of the most underestimated parts of technology deals.

In addition to our previous article, which discussed the procedures for initiating and serving claims within the ADGM, both within the UAE and internationally, this article further outlines the process of answering a claim in the ADGM Courts.

On 28 September 2023, a new federal law regulating competition, Law No. 36 of 2023 (the "New Competition Law"), was issued, repealing Law No. 4 of 2012 (the "Old Competition Law").

The Competition Department at the UAE Ministry of Economy & Tourism has launched its first enforcement actions under the country's updated competition regime, referring several poultry companies to the Federal Public Prosecution for alleged price-fixing and coordinated conduct. The investigation revealed that companies aligned pricing strategies during exceptional circumstances, resulting in unjustified price increases for consumers of this essential commodity subject to strict price controls.