UAE Legal Notes

project by

Denis Shushin 

Under Construction

This site is being updated

Latest updates

• November 28th, 2025 — New edition of the Tax Procedure Law as per Federal Decree-Law No. (17) of 2025 dated October 1st, 2025. Changes come into force as of January 1st, 2026
• November 28th, 2025 — New edition of the Commercial Companies Law as per Federal Decree-Law No. (20) of 2025 dated October 1st, 2025. Major changes!
• September 26th, 2025 — FTA issued new Corporate Tax Public Clarification CTP009 | Application of the valuation method under the transitional rules as set out in Ministerial Decision No. 120 of 2023 on disposal of Qualifying Immovable Property by a real estate developer that is a Taxable Person
• September 19th, 2025 — FTA issued new Corporate Tax Public Clarification CTP008 | Corporate Tax treatment of family wealth management structures
• September 3rd, 2025 — The Ministry of Finance has issued Ministerial Decision No. 229 of 2025, repealing MD No. 265 of 2023—redefining Qualifying and Excluded Activities for Free Zone Persons, effective retrospectively from 1 June 2023 
• September 3rd, 2025 — Ministerial Decision No. 230 of 2025 on Specification of Recognised Price Reporting Agencies for the Purposes of Ministerial Decision No. 229 of 2025 
• July 25th, 2025 — FTA issued updated Public Clarificatio Guide TPGPC1
• July 3rd, 2025 — FTA issued new Corporate Tax Public Clarification CTP006 on Waiver of Administrative Penalty for failing to submit a Corporate Tax registration
• May 28th, 2025 — FTA issued new Corporate Tax Guide CTGFF1 on Taxation of Family Foundations
• May 27th, 2025 — FTA issued new VAT Public Clarification VATP044 on RCM Accounting
• April 30th, 2025 — FTA issued new VAT Public Clarification VATP043 on RCM on Precious Metals and Precious Stones
• April 28th, 2025 — FTA issued new VAT Public Clarification VATP042 on Value of supply – Barter Transactions
• April 14th, 2025 — FTA issued new VAT Public Clarification VATP041 on SWIFT messages which replaced old one – VATP036
• April 07th, 2025 — FTA issued Corporate Tax Guide CTGIDL1 – Interest Deduction Limitation Rules
• February 14th, 2025 — UAE–Russia DTT Russian text is published 
• January 14th, 2025 — Crypto currency mining — VAT Public Clarification — VATP039
• January 4th, 2025 — New Federal Decree–Law No 41 of 2024 on Personal Status
• December 24th, 2024 — Updated page — Federal Decree–Law No. 47 of 2022 on the Taxation of Corporations and Businesses
• December 24th, 2024 — Ministerial Decision No. 302 of 2024 on the Participation Exemption and Foreign Permanent Establishment Exemption 
• December 24th, 2024 — Ministerial Decision No. 301 of 2024 on Tax Group for the Purposes 
• November 19th, 2024 — Updated page — Federal Decree–Law No. 47 of 2022 on the Taxation of Corporations and Businesses
• November 19th, 2024 — Ministerial Decision No. 261 of 2024 on Unincorporated Partnership, Foreign Partnership and Family Foundation for the Purposes of Federal Decree–Law No. 47 of 2022 
• November 18th, 2024 — FTA Tax Assessment Reviews — Public Clarification
• November 13th, 2024 — FTA Tax Assessment Reviews — Public Clarification
• November 11th, 2024 — FTA Corporate Tax Returns Guide
• November 6th, 2024 — FTA Tax Procedure Public Clarification on Grace period to update information in tax records

My contacts

Get intouch with me in Telegram: @e2e4_e2e4 
“TheResident’sBlunder” channel (mostly in Russian): “Ошибка резидента” 

© Denis Shushin