Welcome to this issue of UAE Law Watch, covering the past fortnight from 2026-08-25 to 2026-09-07. This edition highlights new tax compliance duties, product-withdrawal rules, digital-asset developments, family-law guidance and important DIFC dispute updates for UAE residents and businesses.
Business & Tax
Input VAT claims will require supplier and supply checks from 1 October 2026
The Federal Tax Authority has published FTA Decision No. 13 of 2026, setting out measures, procedures and conditions that taxable persons must follow to verify the validity and integrity of supplies before claiming input tax. The Decision requires taxpayers to verify supplier identity, business address and place of business, assess specified risk indicators, and, above certain thresholds, confirm the supplier has a UAE bank account and review publicly available recommendations or media coverage. It also requires verification of the underlying supply itself, including payment terms, commercial justification, pricing, and, for goods, authenticity and ownership. The Decision was published on 20 August 2026 and states that it comes into effect on 1 October 2026.
What this means for you: Businesses should update supplier onboarding, procurement approvals and VAT recordkeeping before 1 October 2026.
Corporate Tax filing deadline is 30 September 2026 for 31 December 2025 year-ends
The Federal Tax Authority issued a 2 September 2026 reminder that Taxable Persons must file Corporate Tax returns and pay Corporate Tax due within nine months from the end of the relevant tax period. The FTA specifically emphasised that Taxable Persons whose financial year ended on 31 December 2025 must file their returns and pay any Corporate Tax due no later than 30 September 2026. Exempt Persons required to register must also file annual declarations within the applicable nine-month period. The FTA further noted that persons eligible for Small Business Relief must still submit simplified tax returns within the statutory timeframe.
What this means for you: UAE companies, free-zone entities and family businesses should confirm filing readiness now and not assume relief status removes the duty to file.
New Anti-Commercial Fraud Regulations impose 24-hour withdrawal duties
The Ministry of Economy and Tourism has highlighted the Executive Regulations of Federal Decree-Law No. 42 of 2023 concerning Anti-Commercial Fraud, issued under Cabinet Decision No. 107 of 2026. According to the Ministry, suppliers must immediately stop selling or displaying adulterated, spoiled or counterfeit goods and withdraw them from markets and warehouses within no more than 24 hours of notification by the Ministry or competent authority. Suppliers must also notify points of sale and entities supplied with the goods within 24 hours and publicly announce the withdrawal in Arabic and English within 48 hours. The Regulations further address recycling, destruction, and re-export of eligible goods to the country of origin or exporting country within 30 days, subject to prescribed controls.
What this means for you: Retailers, distributors, e-commerce sellers and brand owners should have rapid recall protocols and bilingual notice templates ready.
UAE Cabinet approves national framework for autonomous vehicles
At the UAE Cabinet meeting chaired on 2 September 2026, the Cabinet approved a resolution regulating the use of autonomous vehicles in the UAE. The official announcement states that the resolution establishes mechanisms and controls for inspecting, registering, licensing and renewing licences for autonomous vehicles. It also introduces operational procedures for testing new vehicle technologies, supporting the adoption of environmentally friendly transport technologies and addressing congestion and road pollution.
What this means for you: Mobility, logistics, fleet and insurance businesses should begin preparing for licensing, testing and liability requirements once the text is published.
Financial Centres & Regulation
ADGM consults on a lighter transfer-schemes framework for non-insurance businesses
ADGM’s FSRA continues to consult on Consultation Paper No. 2 of 2026 concerning transfer schemes, with the consultation shown as open and closing on 21 September 2026. The proposal would introduce a new Chapter 8A of GEN, preserving court-sanction requirements for insurance business transfers while replacing that level of formality for other transfers with a lighter regulatory notification or consent process. ADGM’s announcement frames the change as an efficiency and proportionality measure while maintaining client protections.
What this means for you: ADGM-regulated firms considering restructurings, book transfers or business-line moves should review whether to respond before 21 September 2026.
VARA and Securitize sign MoU on regulated tokenisation in Dubai
Dubai’s Virtual Assets Regulatory Authority and Securitize announced on 3 September 2026 that they have signed a Memorandum of Understanding to support the development of tokenised financial markets and digital-asset infrastructure in Dubai. The MoU establishes a cooperation framework covering knowledge sharing, ecosystem development, regulatory engagement, market education, talent attraction, data-driven research and the evolution of tokenised financial products within Dubai’s regulatory framework. The announcement states that the parties will explore opportunities to support tokenisation initiatives in Dubai, including initiatives facilitated by VARA and the wider virtual-asset ecosystem. Importantly, the announcement describes a cooperation framework and does not itself announce a new licence, rulebook amendment, approved product or binding launch timetable.
What this means for you: Tokenisation projects should still obtain formal licensing and regulatory advice before marketing or launching in Dubai.
Standard Chartered expands institutional Bitcoin and Ether spot trading through DIFC
WAM reported on 3 September 2026 that Standard Chartered has expanded institutional Bitcoin and Ether spot trading in the UAE through “Standard Chartered DIFC”. The report states that the expansion follows authorisation from the Dubai Financial Services Authority to conduct regulated activities from the DIFC. Although this is not a new rulemaking instrument, it is a notable regulated-market development in the UAE’s institutional digital-asset sector, particularly for clients assessing lawful access points for crypto-asset execution.
What this means for you: Institutional and family-office investors should verify the exact licensed entity, regulator, activity permissions and client classification before onboarding.
Property & Real Estate
Dubai Land Department launches Initial Registration platform for developers
Dubai Land Department announced on 3 September 2026 the launch of its “Initial Registration” platform. The platform is designed to streamline the developer journey by integrating project registration, real estate transaction registration and escrow account management. DLD says the platform uses artificial intelligence to read documents such as Emirates IDs, passports and sale contracts, extract relevant data and auto-populate fields, reducing manual entry and improving accuracy. Standard transactions that meet business-rule requirements may be eligible for automated approval upon submission.
What this means for you: Developers and off-plan purchasers should check that contracts, identity documents and escrow records are accurate and consistent before submission.
Visas & Residency
ICP expands UAE entry visa eligibility for six nationalities and six residence jurisdictions
The ICP announced that it has expanded eligibility for the UAE Entry Visa for Nationals of Certain Countries. The official announcement states that Indonesia, Vietnam, Thailand, the Philippines, Kenya and South Africa have been added as eligible nationalities, and that qualifying residence jurisdictions now also include Singapore, Japan, South Korea, Australia, New Zealand and Canada, alongside the US, EU member states and the UK. ICP said the visa allows either a 14-day or 60-day stay depending on category, with the 14-day visa extendable once and the 60-day visa issued as a single-entry non-extendable visa; overstay fines remain AED 50 per day.
What this means for you: Visitors, families and businesses arranging short-term UAE travel should check whether the expanded route offers a simpler lawful entry option.
Family & Personal Matters
Federal Supreme Court report highlights limits on DNA evidence in paternity cases
The UAE Federal Supreme Court has reportedly overturned an appellate ruling that had attributed a child’s paternity to a man after DNA testing indicated he could be the biological father. The woman had sought formal recognition of paternity and related legal consequences, including maintenance, care and official registration, but the Federal Supreme Court dismissed the claim. According to the report, the Court held that genetic evidence alone could not establish lineage in the circumstances of the case where the statutory requirements for paternity had not been satisfied, and noted that case documents indicated the woman was married to another man. The report specifically links the reasoning to Article 90 of Federal Decree-Law No. 41 of 2024 on Personal Status, which permits DNA testing in lineage disputes but within defined legal conditions.
What this means for you: Paternity and child-registration claims should be built around the statutory lineage rules, not DNA evidence alone.
Courts & Disputes
DIFC Court of Appeal remits indemnity dispute for retrial on deceit and mistake
The DIFC Court of Appeal issued judgment on 1 September 2026 in Khaled Salem Musabeh Humad Al Mheiri v John Cameron [2025] DIFC CA 008. The Court allowed the appeal and set aside the first-instance judgment insofar as it had dismissed the claim on the grounds of deceit and/or mistake. The matter was remitted to the Court of First Instance, differently constituted, for a retrial limited to whether the respondent was entitled to set aside the Indemnity Agreement on grounds of deceit and/or mistake. The Court also made related costs orders, including that the respondent pay 85% of the appellant’s costs of the permission-to-appeal applications and appeal, subject to assessment.
What this means for you: Parties enforcing or resisting indemnities in the DIFC should prepare detailed evidence and pleadings on misrepresentation, mistake and contractual consent.
