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Lexis Middle East Law Alert: March-April 2026 Edition 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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UAE: Ministry Of Finance Announces Amendments to Tax Procedures Regulations 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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UAE News developments

Dubai: RTA Launches Technical and Future Competency Framework

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

Dubai’s Roads and Transport Authority launched a Technical and Future Competency Framework to align workforce capabilities with emerging technologies and long‑term government priorities.

Dubai’s Roads and Transport Authority (RTA) announced the launch of the Technical and Future Competency Framework on 2 April 2026, marking a strategic step towards preparing its human capital for future technological and organisational demands. The framework establishes a clear vision for workforce capabilities by aligning current and future skills with rapid technological change and global shifts, reinforcing RTA’s commitment to modern human‑resources development and corporate excellence.

The framework identifies and structures both core and specialised technical competencies, alongside future‑focused competencies linked to artificial intelligence, digital transformation, sustainability, and innovation. It also defines professional proficiency levels for each role, outlines technical career pathways, and enables the design of advanced training programmes and modern performance and competency‑management systems. RTA stated that these measures enhance organisational readiness and support the development of talent capable of leading the future of mobility and government services in Dubai.

According to RTA, the initiative strengthens its ability to anticipate future job requirements and proactively design solutions that ensure long‑term workforce preparedness. By embedding future competencies into career planning and skills development, the authority aims to improve operational performance while contributing to Dubai’s global competitiveness in transport, infrastructure, and advanced technology sectors.

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UAE News developments

Dubai: Customs open Oman route to keep cargo moving

  • 08/04/202608/04/2026
  • by Tanya Jain

5 April 2026: Authorities in Dubai have introduced new customs rules allowing cargo to be rerouted through Oman, formalising a temporary land‑based corridor to maintain trade flows amid ongoing logistics disruptions.

Dubai Customs has issued a new directive setting out a detailed framework for routing cargo through Oman using a temporary land corridor via the Hatta border crossing. The measures were introduced under Customs Notice No. 06/2026 and are aimed at ensuring continuity of supply chains during disruptions affecting sea and air routes across the region.

Under the framework, cargo arriving in Dubai from international markets, as well as goods originating in Dubai for export, may be transported by road to Omani ports or airports before continuing to global destinations. The system applies to both sea and air cargo, allowing shipments to be sealed, moved in bonded trucks, and processed under coordinated customs supervision by Dubai and Oman authorities.

All cargo movements must be handled by approved bonded operators, with DP World Logistics designated for sea cargo and dnata for air cargo. The directive sets out mandatory documentation, seal verification, and inspection procedures at each stage of transit, reinforcing customs control while enabling faster rerouting during operational disruptions.

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UAE News developments

Dubai: Hotels and businesses gain breathing space under fee deferral push

  • 08/04/202608/04/2026
  • by Tanya Jain

5 April 2026: Authorities in Dubai have introduced new economic measures allowing hotels and businesses to defer key government fees, as authorities move to ease short‑term financial pressures and support economic resilience.

Hotels and businesses will be able to defer a range of government fees for an initial period of three months, with effect from 1 April 2026. The decision forms part of a wider Dh1 billion economic incentive package aimed at strengthening liquidity and maintaining business continuity across core sectors.

Under the measures, hotels will be permitted to postpone payment of 100% of sales fees on room revenues, food and beverage services, as well as the Tourism Dirham. The relief applies across all hospitality establishments, including hotels, hotel apartments and holiday homes, and is designed to address near‑term cash‑flow pressures in the tourism sector.

The deferral programme also extends to businesses across multiple sectors. Eligible companies may defer fees relating to premium business names, licence amendments, newspaper announcements, local service charges, accommodation fees, waste management fees and service improvement fees. The measures apply to both new licences and renewals, with authorities confirming that businesses will receive further guidance at the end of the three‑month period.

Officials stated the move was an administrative policy response rooted in Dubai’s adaptive economic model.

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UAE News developments

Dubai: Dubai South rolls out rent relief and fee waivers for SMEs

  • 08/04/202608/04/2026
  • by Tanya Jain

6 April 2026: Dubai South has announced a new support package offering rent relief, flexible payment terms and waived administrative fees to small and medium‑sized enterprises operating at its Business Park.

Dubai South has introduced a targeted relief package for SMEs based at its Business Park, designed to ease financial pressures and support business continuity. The measures include rent‑free incentives linked to contract renewals, enhanced flexibility on payment deferrals, and the waiver of minor administrative penalties, alongside a commitment to maintain current rental rates for eligible renewals.

Officials have said the initiative aligns with broader UAE government efforts to preserve economic stability and strengthen the SME sector, which plays a key role in innovation, employment and diversification.

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UAE: Distance Learning Continues at Universities with One Exemption News developments

UAE: Distance Learning Continues at Universities with One Exemption

  • 03/04/202603/04/2026
  • by Hannah Gutang

Gulf News, 31 March 2026: The UAE extends distance learning for universities while allowing limited in‑person attendance for priority programmes.

The Ministry of Higher Education and Scientific Research extends remote learning at higher education institutions across the UAE until April 17, following coordination with the Education, Human Development and Community Development Council. The measure applies to public and private universities nationwide, with weekly reviews planned.

Under the updated directive, in‑person classes resume only for priority academic programmes that require physical attendance, such as clinical training, laboratory‑based courses and practical fieldwork, provided approved safety measures are strictly followed. Universities are also permitted to conduct on‑site examinations where necessary.

The ministry urges institutions to maintain academic quality and assessment standards while coordinating closely with local authorities.

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UAE News developments

Dubai: Regulatory Framework Introduced for Virtual Asset Derivatives Trading

  • 02/04/202602/04/2026
  • by Hannah Gutang

Dubai establishes a regulatory framework governing the trading of exchange‑traded derivatives linked to virtual assets.

The Dubai Virtual Assets Regulatory Authority introduces a comprehensive regulatory framework for exchange‑traded derivatives in virtual assets, setting out a dedicated and enforceable regime under Version 2.1 of its Exchange Services Rulebook. The framework allows licensed Virtual Asset Service Providers to offer derivatives products within a clearly defined regulatory perimeter, subject to explicit authorisation and compliance requirements.

According to VARA, the framework imposes binding obligations covering client suitability and classification, margin and leverage controls, segregation of client assets, enhanced disclosure requirements and regulatory intervention powers. The measures are intended to address the higher risks associated with derivatives trading and to safeguard market integrity as demand for complex virtual asset products grows.

The updated rulebook takes immediate effect and applies to all VARA‑licensed exchanges operating within Dubai, reflecting the emirate’s approach of aligning innovation in the virtual‑assets sector with robust governance and oversight.

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UAE: Expired‑Visa Residents Allowed to Return During Crisis News developments

UAE: Expired‑Visa Residents Allowed to Return During Crisis

  • 26/03/202626/03/2026
  • by Hannah Gutang

Gulf News, 24 March 2026: UAE authorities have permitted residents stranded abroad to re‑enter the country even if their residency visas had expired, as part of crisis‑response measures easing immigration procedures.

According to the General Directorate of Identity and Foreigners Affairs in Dubai, the policy formed part of temporary leniency measures allowing re‑entry without penalties, while also enabling individuals in violation of residency rules to exit the UAE without complications.

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United Arab Emirates News developments

Fujairah: Man Arrested for Filming for Foreign Media Without a Permit

  • 25/03/202625/03/2026
  • by Tanya Jain

Khaleej Times, 17 March 2026: Authorities in Fujairah have arrested a man who trespassed and filmed in restricted areas without obtaining the necessary permits.

The authorities stated that he had secretly entered the sites before being detected and arrested. During questioning, it was revealed that he worked for a media organisation; but did not have any authorisation permitting him to access the locations or conduct filming there. It was confirmed that the accused violated applicable laws and regulations by filming without obtaining official approvals, in breach of the filming bans which were enforced in those areas. The recorded footage had been sent electronically to a news organisation in London without official authorisation.

UAE laws criminalise entering or being present in restricted areas without a permit, even if no other act takes place. Taking photographs, preparing maps, recording coordinates, or using any other means of documentation in violation of prohibitions issued by the competent authorities is also prohibited.

The UAE Public Prosecution have stressed the importance of adhering to applicable laws and regulations and obtaining prior official permits before undertaking any filming particularly in sensitive or restricted locations.

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