Welcome to UAE Law Watch, covering the past fortnight from 2026-08-11 to 2026-08-24. This issue focuses on new tax compliance publications, continued corporate tax deadline pressure, virtual-asset enforcement signals, family-law procedure, residency updates and practical court developments.
Business & Tax
FTA publishes new VAT, record-keeping and seized-goods decisions
The Federal Tax Authority’s legislation pages were updated on 20 August 2026 to publish several new instruments. The newly published items include FTA Decision No. 13 of 2026 on measures, procedures and conditions for taxable persons to verify the validity and integrity of supplies; FTA Decision No. 7 of 2026 on procedures for the disposal of seized and abandoned goods; and FTA Decision No. 4 of 2026 on rules and requirements for maintaining the information contained in accounting records and commercial books. Although the decisions were issued earlier in 2026, the relevant FTA publication pages show them as newly published within the present monitoring window. On the face of the FTA listings, these instruments touch directly on VAT compliance controls, tax administration over seized goods, and documentary retention standards.
What this means for you: Businesses should review VAT controls, books-and-records retention and audit readiness, especially where supply chains or seized goods could create FTA scrutiny.
Small Business Relief extended to 31 December 2029
The Ministry of Finance announced on 7 August 2026 that Ministerial Decision No. 131 of 2026 has amended the existing Small Business Relief framework for UAE corporate tax. According to the Ministry, the amendment extends the period during which eligible taxable persons may claim the relief to tax periods ending on or before 31 December 2029. The AED 3 million revenue threshold under Ministerial Decision No. 73 of 2023 will continue to apply to tax periods commencing on or after 1 June 2023 and to subsequent periods within that extended window. The announcement confirms continuity of simplified compliance treatment for smaller businesses, rather than a substantive change to the threshold itself.
What this means for you: SMEs, owner-managed businesses and family offices can plan around a longer relief window, but should still test eligibility carefully each tax period.
Small Business Relief claimants must still file by 30 September 2026
In a news release dated 3 August 2026, the Federal Tax Authority stressed that taxpayers eligible for Small Business Relief must still submit simplified corporate tax returns within the statutory deadline. The Authority confirmed that taxable persons with a financial year ending on 31 December 2025 must file their corporate tax returns and settle tax due by 30 September 2026. The release reinforces that Small Business Relief does not remove annual compliance obligations; it only affects the return profile and tax treatment where eligibility is met. The FTA also urged taxpayers to review the law, implementing decisions and guidance published on its website.
What this means for you: If your business may qualify for Small Business Relief, do not delay return preparation or assume relief means no filing obligation.
FTA launches paid private tax clarification service
The Federal Tax Authority has published a new “Private Tax Clarifications Request” service page together with a guide, TPGPC1. The FTA states that clarification requests may cover VAT, excise tax and corporate tax, either separately or collectively, with fees fixed at AED 1,500 for a single-tax clarification and AED 2,250 for a multi-tax clarification. The service page states that only corporate tax registered applicants may seek a corporate tax clarification other than on CT registration, that the FTA may take up to 60 business days to respond, and that it may reject requests if requested supporting material is not provided within 40 business days. The published guidance also formalises the evidential package expected from applicants, including a factual and legal submission, supporting documents, and any tax advice already received.
What this means for you: Clients facing material tax uncertainty now have a clearer paid route to seek FTA clarification, but should factor in eligibility limits, evidence requirements and response timing.
Financial Centres & Regulation
UAE regulators warn against unlicensed virtual asset providers
A joint guidance document hosted by the Central Bank sets out the UAE supervisory authorities’ expectations for combating the use of unlicensed virtual asset providers. The guidance refers to cooperation among the Central Bank, SCA, VARA, DFSA and ADGM, and warns that unlicensed VASPs may face civil and criminal penalties while regulated firms with weak AML/CFT/CPF controls or wilful blindness may also face enforcement consequences. It also emphasises suspicious transaction reporting through goAML and whistleblowing channels. The guidance remains a live benchmark in the current regulatory environment, especially when read together with VARA’s public enforcement posture.
What this means for you: Before dealing with any crypto or virtual-asset counterparty, verify licensing status and keep clear records of AML, source-of-funds and escalation checks.
ADGM consults on a new transfer-schemes framework
ADGM’s Financial Services Regulatory Authority announced on 27 July 2026 Consultation Paper No. 2 of 2026 on transfer schemes, and the consultation remains open until 21 September 2026. According to ADGM, the proposals would introduce a new Chapter 8A of GEN, retain mandatory court sanctioning under Part 7 of FSMR for insurance business transfers, and create a less onerous notification and consent regime for other business transfers. The stated aim is to preserve client protections while making the framework more proportionate and efficient. The consultation is still active and therefore remains a current live development for regulated firms.
What this means for you: ADGM-regulated businesses considering restructurings or business transfers should review the consultation now and assess whether upcoming changes could affect transaction timing.
Family & Personal Matters
UAE guidance restates key divorce and custody procedures
The UAE’s official government platform has refreshed its public guidance on divorce under Federal Decree-Law No. 41 of 2024 on Personal Status, which replaced the 2005 personal status law. The guidance confirms that, for Muslim couples, divorce proceedings continue to begin with registration before the Family Guidance Section, followed by a mandatory counselling session, an attempt at amicable settlement, and then referral to court if settlement fails. It also reiterates that a husband must document a divorce before the competent court within 15 days, failing which the wife may claim compensation equivalent to maintenance from the date of divorce until documentation. The same guidance states that, after divorce, the default position is joint custody between the parents, while separately noting the order of entitlement beginning with the mother and then the father, always subject to the child’s best interests.
What this means for you: Anyone considering divorce should get advice early on Family Guidance, documentation deadlines, maintenance exposure and child arrangements before taking irreversible steps.
Visas & Residency
ICP confirms expanded UAE entry-visa eligibility
ICP’s media centre confirms that the UAE expanded eligibility for its entry visa for nationals of certain countries by adding six nationalities and six additional qualifying countries of residence. The authority states that nationals of Indonesia, Vietnam, Thailand, the Philippines, Kenya and South Africa may qualify, alongside Indian nationals, if they hold a valid residence permit from the US, EU member states, the UK, Singapore, Japan, South Korea, Australia, New Zealand or Canada. ICP says the visa can be issued for 14 days or 60 days depending on category, with the 14-day visa extendable once and the 60-day visa issued as a single-entry non-extendable visa. Overstay penalties of AED 50 per day continue to apply.
What this means for you: International families, investors and business visitors should check whether residence in another qualifying country now supports faster UAE entry planning.
Property & Real Estate
DLD keeps focus on broker cold-calling restrictions
Dubai Land Department’s rules and regulations page lists “Regulations Governing Communication with Property Owners and the Prohibition of Cold Callings,” dated 27 February 2026. Related DLD materials explain that brokers are not permitted to contact owners outside the “Green List” consent framework, and that violations can result in sanctions following investor or customer complaints. DLD’s complaint-service pages now expressly include reporting malicious calls and annoying direct marketing. Together, these materials show a still-active compliance focus on broker conduct and owner-contact restrictions.
What this means for you: Property owners and investors should keep records of unwanted marketing approaches, while brokers should review consent and contact procedures before calling owners.
Courts & Disputes
DIFC Courts formalise adjournment requests
The DIFC Courts published Practice Direction No. 1 of 2026 on 14 July 2026, setting formal procedure for adjournment requests. The direction states that a listed hearing remains listed unless and until the court orders otherwise, and that party agreement alone does not adjourn a hearing. It prescribes immediate notice for consent adjournments and requires contested adjournment applications to explain the reasons, timing, and prejudice said to arise if refused. It also makes clear that an adjournment request does not suspend compliance with existing orders or procedural timetables unless the court orders otherwise.
What this means for you: DIFC litigants should not assume a hearing has moved unless the court has ordered it, and should keep complying with all existing deadlines.
