UAE Legal Notes

UAE Legal Notes

👉 The Constitution of the United Arab Emirates

‼️UAE Courts Cases Base

‼️👉 Commercial Companies Law No. 32 of 2021 (New Edition)👉 Cabinet Resolution No. (77) of 2022 Concerning Limited Liability Companies 👉 Cabinet Resolution - Administrative Penalties in Violation of Commercial Companies Law 👉 Administrative Penalties - Annex Abu Dhabi Court Cases Dubai Court Cases 👉 Federal Decree by Law Concerning The Commercial Register 👉 Executive Regulations - Commercial Register 👉 Federal Decree by Law No. (37) of 2022 Concerning the Family Businesses 👉 Federal Decree by Law Concerning Trust 👉 Federal Law on concerning Fighting Commercial Cover

👉 DIFC Companies Law 5/2018 👉 DIFC Foundations Law 👉 DIFC Prescribed Companies Regulations 2024 👉 DIFC Companies Regulations

👉 ADGM Companies Regulations 👉 ADGM Foundations Regulations

👉 DIEZ Implementing Regulations

👉 DMCC Licensing Rules 👉 Company Regulations 👉 Companies Limited by Guarantee Regulations 👉 Family Office Rules

👉 RAKEZ Company Regulations

👉 RAK ICC Business Companies Regulations 👉 RAK ICC Foundations Regulations

👉 Civil Transactions Law (New Civil Code 2025)Civil Transactions Law (Old Civil Code)👉 Commercial Transactions Law 👉 Securing the Rights in Movables 👉 Factoring and Transfer of Receivables

DIFC Law 6/2004 Contract Law

👉 Corporate Tax Law 👉 Corporate Tax Decisions 👉 FTA CT Guides 👉 FTA CT Public Clarifications Transfer Pricing MoF CT FAQs 👉 FTA CT FAQs 👉 UAE Double Taxation Agreements

👉 GCC Common VAT Agreement 👉 Federal Decree Law №8 of 2017 👉 Executive Regulation (new) 🆕Executive Regulation 👉 FTA VAT Public Clarifications 👉 FTA VAT Guides 👉 FTA Decisions

👉 GCC Common Excise Tax Agreement 👉 Excise Tax Law 👉 Excise Tax Executive Regulation 👉 FTA Excise Tax Public Clarifications 👉 FTA Excise Tax Guides

👉 Cabinet Decision №85 of 2022 👉 Ministerial Decision №27 of 2023

4.5 Tax Procedures

👉 Tax Procedures Law №28 of 2022 👉 Executive Regulation 2023 (new)👉 Cabinet Resolution №23 of 2018 - Tax Disputes Resolution Committees 👉 FTA Public Clarifications 👉 FTA's Policy on Issuing Clarifications and Directives 👉 FTA's Private Clarification Guide 👉 FTA's Tax Procedure General Guides 👉 Executive Regulation before Aug 1st, 2023 👉 Tax penalties in the UAE 👉 Cabinet Decision No. 105 of 2021 - Instalments, and Waiving and Refunding Administrative Penalties

Federal Supreme Court Tax Decisions

👉 Cabinet Resolution №57 of 2020 👉 Ministerial Decision №100 of 2020 👉 ESR FAQ

👉 Federal Decree Law 6 of 2018

Federal Decree by Law on Regulating the Auditing and Accounting Professions Ministerial Resolution No. (197) of 2024 Concerning the Regulation of Accounting Treatment for Finance Leases

👉 Intellectual Property Law DIFC Law № 4 of 2019

👉 Federal Decree Law 38 of 2021 on Copyright and Neighboring Rights 👉 Copyright and Neighboring Rights - Executive Regulations

👉 Federal Law 11 of 2021 on Industrial Property Rights 👉 Industrial Property Rights - Executive Regulations

👉 Federal Decree Law 36 of 2021 on Trademarks 👉 Trademarks - Executive Regulations

👉 Federal Decree Law 46 of 2021 on Electronic Transactions and Trust Services 👉 Executive Regulations

👉 Federal Decree Law 55 of 2023 👉 Executive Regulations

👉 Federal Labour Law 👉 Cabinet Resolution № 1 of 2022 👉 Labour Law Penalties Abu Dhabi Court Cases 🔥 👉 Dubai Court Cases

DIFC Employment Law DIFC Employment Regulation

👉 ADGM Employment Regulation

Federal Decree Law № 13 of 2022 Cabinet Resolution № 97 of 2022

👉 Federal Law № 41 of 2024 Regarding Personal Status 🆕👉 Federal Law № 28 of 2005 Regarding Personal Status (old)👉 Federal Law № 41 of 2022 On the Civil Personal Status 👉 Executive Regulation - Civil Personal Status 👉 Abu Dhabi Law № 14/2021 On Personal Status for Non-Muslim Foreigners

🔥 👉 Court Decisions

Federal Supreme Court Personal Status Decisions

👉 Federal Decree by Law No. (10) of 2025 on AML 👉 Executive Regulations of Federal Decree by Law No. (10) of 2025 on AML

👉 UAE Free Zones

Judgments - Court of First Instance Judgments - Court of Appeal

👉 GCC Common Customs Law

👉 Federal Decree by Law Concerning Insolvency 👉 Federal Decree-Law Promulgating the Financial and Bankruptcy Law 👉 Decretal Federal Law of Netting

👉 Capital Markets Law 33 of 2025 👉 Federal Decree-Law 6 of 2025 - Central Bank, Regulation of Financial Institutions and Activities, and Insurance Business

Table of Contents

👉 19. Useful Links

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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

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👉 The Constitution of the United Arab Emirates

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UAE Legal Notes