UAE Legal Notes

project by

Denis Shushin 

Under Construction

This site is being updated

Latest updates

• February 22nd, 2026 — ‼️👉 New project 🇨🇳 China Legal Notes 

• January 31st, 2026 — ‼️👉 UAE Capital Markets Law 2025 - Bilingual text of Federal Decree-Law No. (33) of 2025 Concerning the Regulation of the Capital Market - unofficial machine translation

• January 30th, 2026 — ‼️👉 New Civil Code 2025 - Bilingual text of Federal Decree-Law No. (25) of 2025 Issuing the Civil Transactions Law - unofficial machine translation of Book One - Obligations

• January 5th, 2026 — FTA published VAT Guide on Profit Margin Scheme | VATGPM1

• January 2nd, 2026 — FTA published Excise Tax Guide on Taxable Persons | ETGTP1

• December 31th, 2025 — FTA Corporate Tax Guide - Advance Pricing Agreements

• 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