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Kuwait: New Decree Tightens Citizenship Rules and Expands Revocation Powers

Kuwait: New Decree Tightens Citizenship Rules and Expands Revocation Powers

  • 17/04/202617/04/2026
  • by Hannah Gutang

Arab Times, 13 April 2026: Kuwait has enacted Kuwait Decree-Law No. 52/2026, amending its Citizenship Law under Kuwait Emiri Decree No. 15/1959 On Kuwait Nationality Law to tighten nationality rules, expand revocation authorities, and bolster state control over naturalisation.

Kuwait Decree-Law No. 52/2026 was published in the Official Gazette and is immediately effective. It replaces key provisions and removes outdated sections of the existing law, providing a comprehensive update to the nationality framework.

Key reforms include:

  • Revised eligibility: Citizenship by descent is confirmed for anyone born to a Kuwaiti father, regardless of birthplace. Eligibility definitions for those of Kuwaiti origin (pre‑1920) have been refined.
  • Naturalisation rules revamped: Foreign spouses will no longer automatically acquire citizenship; children of naturalised parents are now classified as naturalised and may opt for nationality at adulthood.
  • Women’s nationality rights: Kuwaiti women retain nationality if they marry foreigners, unless they voluntarily renounce it. Special provisions now allow children of Kuwaiti mothers to acquire nationality temporarily.
  • Strengthened revocation and withdrawal: Citizenship may be lost for voluntarily acquiring foreign nationality, fraud, criminal conduct, disloyalty, or service to hostile states. Restoration is permitted under specified conditions including residency and renunciation requirements.
  • Enforcement tools: Minister of Interior gains expanded authority to decide nationality issues, including for children born to Kuwaiti mothers. Use of scientific evidence such as DNA and biometrics is now authorised. Penalties for false claims include up to 3 years’ imprisonment and KD 3,000 fine, increasing to 7 years and KD 5,000 for deliberate fraud.

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UAE

Dubai: Real Estate and Residency Services Unified Under Single System

  • 17/04/202617/04/2026
  • by Hannah Gutang

Gulf News, 11 April 2026: Dubai has moved to integrate real estate and residency services under a single government system following a memorandum of understanding between GDRFA Dubai and the Dubai Land Department.

The agreement brings Golden Residency, Retiree Residency and Property Residency services onto one platform, allowing applicants to complete procedures through a single channel instead of dealing with multiple authorities. Previously, property‑linked residency applications required coordination across separate real estate and immigration systems.

Authorities stated that the integration will simplify procedures, improve processing efficiency, and enhance the experience for residents, investors and property owners, while strengthening regulatory coordination between land registration and residency authorities.

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Bahrain: Customs Law Amendments Aim to Streamline Trade Procedures

Bahrain: Customs Law Amendments Aim to Streamline Trade Procedures

  • 17/04/202617/04/2026
  • by Hannah Gutang

Bahrain Daily Tribune, 11 April 2026: Bahrain has referred proposed amendments to the GCC Unified Customs Law to Parliament under Bahrain Decree No. 23/2026, seeking to simplify customs procedures and improve trade efficiency.

The draft amendments would ease the transfer of goods between customs points by reducing documentation requirements. Under the proposed new wording of Article 72 of Bahrain Decree No. 23/2026, goods moved from one customs office to another would no longer require a full customs declaration at the point of entry. Instead, transfers would be processed under documents and conditions set by the Director‑General, introducing greater administrative flexibility.

The bill also proposes duty exemptions for imports by the armed forces and security agencies, including equipment and vehicles, subject to official approval. These measures aim to support operational readiness while maintaining regulatory oversight.

The amendments align with decisions of the GCC Financial and Economic Cooperation Committee and will take effect once approved by Parliament and published in the Official Gazette. Authorities stated that the changes are intended to enhance customs efficiency, reduce delays, and facilitate smoother trade flows across GCC borders.

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Bahrain: Crown Prince Backs Full Compensation for Citizens Following Iranian Aggression

Bahrain: Crown Prince Backs Full Compensation for Citizens Following Iranian Aggression

  • 17/04/202617/04/2026
  • by Hannah Gutang

6 April 2026: The Bahraini Crown Prince has chaired a Cabinet Meeting at which the implementation of a directive of the King to provide full compensation to citizens whose vehicles or property has been damaged in the hostilities was considered.

The Crown Prince has tasked the Ministerial Committee for Financial and Economic Affairs and Fiscal Balance to assess the economic impact of Iranian aggression and implement appropriate measures to support national employment and economic growth. The committee is to submit a report to the Cabinet on this.

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Abu Dhabi: Launches Unified Hazardous‑Materials Guidelines Under GHS Revision 11

Abu Dhabi: Launches Unified Hazardous‑Materials Guidelines Under GHS Revision 11

  • 17/04/202617/04/2026
  • by Hannah Gutang

Khaleej Times, 9 April 2026: Abu Dhabi has introduced a binding set of 11 guidelines for handling hazardous materials, marking the first global adoption of the Globally Harmonised System (GHS) Revision 11 in a regulatory framework.

The Abu Dhabi Hazardous Materials Management Centre, in coordination with the Abu Dhabi Quality and Conformity Council, had recognised fragmentation and unclear standards in import, storage, transport, and disposal practices. Prior to this initiative, stakeholders followed multiple, sometimes conflicting, procedural norms.

Under the new rules, firms operating in the emirate must comply with mandatory requirements covering labelling, safety-data-sheet provision, lifecycle responsibilities, and staff roles throughout the supply chain. Entities are legally required to adhere to these standards, designed to reduce accident risk, protect the environment, and ensure consistent compliance. The guidelines are already enforceable, with monitoring and oversight integrated into Abu Dhabi’s regulatory governance.

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UAE: Ministry Of Finance Announces Amendments to Tax Procedures Regulations

UAE: Ministry Of Finance Announces Amendments to Tax Procedures Regulations

  • 10/04/202610/04/2026
  • by Hannah Gutang

The UAE Ministry of Finance announces amendments to the executive regulation on tax procedures to clarify disclosure, refund and audit rules.

The Ministry of Finance announces amendments to Cabinet Decision No. 74/2023 on the Executive Regulation of Federal Decree‑Law No. 28/2022 on Tax Procedures, following legislative updates that entered into force on 1 January 2026. The amendments clarify the procedures governing the submission of voluntary disclosures and align them with the updated provisions of Federal Decree‑Law No. 28/2022 on Tax Procedures.

The revised regulation provides that refund procedures apply to any credit balance in favour of the taxpayer and updates the mechanisms for disclosure to competent government authorities, while reaffirming data‑confidentiality protections and defining the scope and limits of information use. The amendments also extend the record‑retention period by two additional years for tax periods linked to refund claims submitted before the statute of limitations expires, where no determination has yet been issued.

In addition, the regulation introduces the possibility of extending the period for the preservation or seizure of documents or assets for the purposes of tax audit and examination. The ministry states that these measures enhance transparency, facilitate taxpayer compliance and safeguard taxpayers’ rights. The amendments enter into force on 1 April 2026.

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Sharjah: Decision Issued Regulating Electric Vehicle Charging Stations

Sharjah: Decision Issued Regulating Electric Vehicle Charging Stations

  • 10/04/202610/04/2026
  • by Hannah Gutang

Gulf News, 1 April 2026: Sharjah’s Executive Council has issued a decision establishing a regulatory framework for the installation and operation of electric vehicle charging stations across the emirate.

The Sharjah Executive Council approves a decision regulating electric vehicle charging stations as part of efforts to organise the sector and support sustainable transport infrastructure. The move aims to govern the installation and operation of chargers in both public and private locations, while ensuring compliance with safety and quality standards.

According to the decision, the framework sets rules on applications for connection, tariffs related to electric vehicle supply equipment and charging services, and operational requirements for service providers. It also defines the scope of application, outlines regulatory oversight mechanisms, and introduces administrative penalties for violations, alongside provisions governing enforcement and publication.

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Saudi Arabia: CMA Approves SPAC Framework for Nomu Parallel Market

Saudi Arabia: CMA Approves SPAC Framework for Nomu Parallel Market

  • 10/04/202610/04/2026
  • by Hannah Gutang

Saudi Gazette, 3 April 2026: Saudi Arabia’s Capital Market Authority has approved a regulatory framework permitting the offering and listing of Special Purpose Acquisition Companies (SPACs) on the Nomu Parallel Market, expanding investment products and access to private companies.

The Capital Market Authority (CMA) announced that its board had approved a comprehensive framework regulating the registration, offering, and operation of SPACs in the Nomu Parallel Market, through amendments to key regulations, including:

  • the Implementing Regulation of the Companies Law for Listed Joint Stock Companies,
  • the Rules on the Offer of Securities and Continuing Obligations, and
  • the Glossary of Defined Terms used in CMA regulations

The amendments will take effect upon publication.

The CMA stated that the framework is intended to diversify available investment instruments, encourage private‑sector listings, and enhance liquidity and capital formation in Nomu. It also provides investors with regulated access to non‑listed companies that were previously difficult to invest in directly, aligning with the Kingdom’s capital‑market development objectives.

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Qatar: General Tax Authority Clarifies Capital Gains Tax Exemption for Corporate Restructuring

Qatar: General Tax Authority Clarifies Capital Gains Tax Exemption for Corporate Restructuring

  • 10/04/202610/04/2026
  • by Hannah Gutang

Gulf Times, 2 April 2026: Qatar’s General Tax Authority issued clarifications on a capital gains tax exemption for intra‑group corporate restructuring, aiming to support business efficiency and strengthen the investment environment.

The General Tax Authority announced official clarifications on the application of capital gains tax in Qatar, confirming an exemption for gains arising from intra‑group corporate restructuring transactions. The clarification is intended to enable companies within the same group to restructure more efficiently, particularly through the transfer and exchange of assets within Qatar, and to improve the management of financial assets.

The authority explained that the exemption supports broader economic objectives, including facilitating company listings on the Qatar Stock Exchange and increasing market activity. It applies where restructuring serves a genuine economic, commercial or financial purpose and where the conditions set out in the Income Tax Law and its Executive Regulations are met.

The General Tax Authority also clarified the scope of capital gains subject to taxation in Qatar. Capital gains tax continues to apply to net gains from the sale or disposal of shares or ownership interests in companies resident or registered in Qatar, real estate connected to taxable business activities, certain foreign properties disposed of by Qatari projects without a permanent establishment abroad, and tangible and intangible assets linked to taxable business activities.

According to the authority, the intra‑group restructuring exemption strengthens existing exemptions already provided under Qatari law. These include gains realised by individuals from real estate and securities not connected to taxable business activities, as well as gains earned by non‑Qatari investors from trading listed securities and investment fund units on Qatari financial markets.

The exemption also covers certain revaluation transactions, subject to compliance with specific requirements. These conditions focus on confirming the restructuring’s economic substance and purpose and ensuring adherence to the regulatory framework governing corporate groups and ownership continuity.

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Oman

Oman: New Rules Tighten Proof of Loss for Insured Persons

  • 10/04/202610/04/2026
  • by Hannah Gutang

The Arabian Stories, 5 April 2026: Oman’s Social Protection Fund issues new rules clarifying how the loss of insured persons and pensioners is formally established, reshaping access to allowances and pension entitlements.

Oman’s Social Protection Fund has issued Oman Decision No. C/4/2026, setting out updated procedures for proving the loss of insured persons or pensioners whose whereabouts are unknown and whose life or death cannot be verified. The decision was approved by the Fund’s Board of Directors and issued under the Oman Sultani Decree No. 52/2023 on the Issuance of the Social Protection Law.

Under the new framework, a disappearance must be reported to the competent police authority, which will issue an official report and certificate detailing the individual’s identity, date of disappearance and circumstances. Employers are required to notify the Fund immediately once a disappearance is confirmed, after which eligible beneficiaries or legal representatives may apply for a monthly allowance upon submission of the police documentation.

The decision further provides that if the missing person’s status remains unresolved for four years, or if death is later confirmed judicially or factually, the date of disappearance will be treated as the date of service termination for pension calculation purposes. The new rules replace earlier provisions issued in 2010 and will enter into force following publication in the Official Gazette.

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