LexisNexis Middle East

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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News developments

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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News developments

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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Publications

Lexis Middle East Law Alert: March-April 2026 Edition

10/04/202610/04/2026
by Tanya Jain

The March/April 2026 edition of Lexis Middle East Law Alert provides a comprehensive snapshot of key legal, regulatory, and commercial developments across the GCC. It combines expert-led feature articles with practical updates on evolving laws, offering in-house counsel, legal practitioners, and business leaders insight into how recent legislative changes impact contracts, compliance, digital regulation, real estate, and taxation. The publication particularly highlights the UAE’s new Civil Code, Qatar’s evolving e-commerce framework, and emerging technology regulations shaping the region.

Happy Reading!

FEATURE: A NEW CODE: CONTRACT CONCERNS

An in-depth analysis of the newly issued UAE Civil Code, focusing on how it reshapes contractual priorities. The authors explore risk allocation, enforceability, and key considerations businesses should reassess when drafting and negotiating contracts.

FEATURE: ONLINE ONLY APPROACH

A detailed look at Qatar Ministerial Decision No. 25/2026, outlining licensing requirements for businesses operating exclusively online. This section clarifies compliance obligations for digital-first companies without physical premises.

IN-HOUSE PROFILE: ALL THE RIGHT MOVES

A profile of Daniela Bartolo, General Counsel at Careem, exploring how rapid organisational growth has driven a reassessment of compliance approaches. The piece highlights how in-house legal teams are adapting frameworks, processes, and risk management strategies to keep pace with expansion.

IN-HOUSE PROFILE: PRACTITIONER PERSPECTIVE

A practitioner-led overview of recent legal developments relating to self-driving vehicles in Dubai, offering practical insights into the evolving regulatory landscape and the implications for implementation and compliance.

MOVERS AND SHAKERS

A regional roundup of notable legal industry appointments and career moves, offering insight into talent trends and leadership shifts across the Middle East legal market.

CONTRACT WATCH: ARBITRATION CLAUSES

A practical guide by Antonia Birt, Partner at Reed Smith International, highlighting key lessons in drafting and enforcing arbitration clauses, with a focus on avoiding common pitfalls and strengthening dispute resolution mechanisms.

TAX AND FINANCE ROUND-UP

An overview of key fiscal and financial developments, including evolving treatment of R&D tax credits in the UAE. This section highlights regulatory shifts impacting corporate tax planning and financial strategy.

Lexis Middle East Law Alert_March-April 2026

Explore the past editions of the Lexis® Middle East Law Alert and stay up-to-date with the latest news! Click the links below for instant access to older editions.

Lexis Middle East Law Alert_January-February 2026

Lexis Middle East Law Alert_July-August 2025

Lexis Middle East Law Alert_May-June 2025

Lexis Middle East Law Alert_March-April 2025

TECHNOLOGY MONITOR

Explores major developments in technology law across the GCC. Topics include proposed regulation of crypto-mining in ADGM and broader legal responses to emerging digital industries.

Digital Child Safety: A focused analysis of new UAE legislation introducing a dedicated digital child safety framework—among the first in the region—addressing online protection measures and platform responsibilities.

LEGAL ROUND-UP

A summary of major legal developments across the region, including updates such as new shared housing rules in Dubai. Designed to give readers a quick but meaningful understanding of recent legislative changes.

LAW MONITOR

A jurisdiction-wide tracker of significant legal updates in the GCC. It includes a featured analysis of Qatar’s Preliminary Real Estate Registry and its implications for off-plan property sales and investor protection.

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News developments

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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News developments

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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News developments

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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News developments

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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News developments

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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News developments

Kuwait: New Cybersecurity Controls Strengthen National Digital Protection

10/04/202617/04/2026
by Hannah Gutang

Kuwait Times, 6 April 2026: Kuwait has introduced new national cybersecurity controls aimed at strengthening digital protection, improving institutional cyber maturity, and reinforcing the security of the country’s digital infrastructure.

The controls were issued after authorities had assessed growing cyber risks linked to digital transformation and increased reliance on online systems. Prior to the reform, cybersecurity measures across institutions had varied in scope and maturity, creating uneven levels of protection and resilience against cyber threats.

Under the new framework, the National Cybersecurity Center established a unified national baseline of mandatory cybersecurity requirements. These controls require relevant entities to secure their systems, data, services, and technical assets, while enhancing readiness to detect, respond to, and recover from cyber incidents. The framework also clarified institutional responsibilities, promoting accountability and consistent implementation across sectors.

The controls were designed around internationally recognised cybersecurity best practices, while taking Kuwait’s regulatory and operational environment into account. Authorities stated that the measures would improve business continuity, safeguard critical services, and raise confidence in the digital environment. They are also expected to improve Kuwait’s position in global cybersecurity indices by aligning national practices with international benchmarks.

The National Cybersecurity Center indicated that the controls would support proactive risk management and ongoing monitoring of digital assets. Over time, the framework is expected to reduce systemic cyber vulnerabilities, protect sensitive information, and contribute to a more secure and stable national cyberspace as digitalisation continues across government and industry.

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