UAE: Introduces Major Changes to Company Law Framework

The UAE government has issued a new Federal Decree-Law that brings significant changes to the country’s Commercial Companies Law, introducing new corporate structures and modernising business regulations.

Among the key changes is the creation of a new category of non-profit companies, which will be required to reinvest all net profits into their stated objectives rather than distributing them to shareholders. The decree also establishes multiple share categories with varying rights regarding voting, profit distribution, and liquidation priority.

Private joint-stock companies will now be permitted to offer securities for private subscription on national financial markets without converting to public status, subject to regulatory approval. The legislation also outlines procedures for companies to transfer their registration between emirates and financial free zones while maintaining their legal status.

The new law implements modern share management mechanisms, including tag-along and drag-along rights, and establishes clear procedures for handling ownership transitions following a shareholder’s death. Additional provisions set standards for valuing in-kind shares and accrediting appraisers.

The decree introduces specific requirements for company mobility within the UAE’s territories and establishes protective measures for minority shareholders. It also provides detailed guidelines for implementing various corporate governance mechanisms.

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UAE: New Fostering Law

Khaleej Times, 27 November 2025: Federal Decree-Law No. 12/2025 a new fostering law is to reshaping the eligibility criteria for foster families

The law allows expatriates to foster children of unknown parents in the UAE. It also grants the children legal identity and documents, and is expected to reduce the occurrence of abandoned or unregistered children. The amendments are expected to help ensure the preservation-of-identity agreement and protect children from cultural or religious assimilation, which aligns with the UAE’s Constitutional principle of freedom of belief.

It ensures the protection for children of unknown parentage, safeguarding them from neglect, loss, or exploitation, while providing adequate health, psychological, educational, and social care for them.

They grant children legal identity and documentation (such as a birth certificate), which will help support their integration into society. There will now be a clear legal frameworks for foster families, which protects children’s rights and minimises legal disputes.

By widening eligibility to become a foster to include non-Muslims and non-nationals, the law is adaopting a more inclusive and compassionate approach – ensuring that children of unknown parentage have greater access to stable, loving, and protective family environments.

A foster family is a couple the household must consist of a husband and wife who live together in the UAE and both spouses must be residents. Ensure each spouse must be at least 25 years old. They must have no prior convictions involving honour or trust, even if they have been rehabilitated.

They must also be free from infectious diseases or psychological disorders that may affect the child.

In addition they must demonstrate financial ability to support the child and must meet any additional conditions issued by the Ministry or local authority.

A single woman can also apply to foster if she resides in the UAE, is unmarried, divorced or widowed.

They must be at least 30 years old and have no convictions involving honour or trust.

They must also be medically fit, with no infectious or psychological conditions that may affect the child and be financially capable of supporting the child.

They must also comply with any further federal or local requirements.

All applicants must submit a written pledge to provide a stable home environment and are prohibited from influencing the child’s officially documented identity or beliefs. Oversight committees may take any measures necessary to verify compliance, including reviewing the child’s education and other requirements set by authorities.

Local authorities must also provide the Ministry with data, documents and statistics necessary for implementing the decree and its executive regulations.

Custody may be withdrawn if a foster family or woman loses any of the eligibility condition or violates obligations under the law. Withdrawal decisions will be based on social researchers’ reports and cannot be contested.

If there is a minor violation, the committees may impose a corrective plan with specific deadlines; failure to follow it will result in custody being withdrawn under the decree and its executive regulations.

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UAE: Gold Trade Controls Detailed in New Regulatory Statement

The UAE Ministry of Foreign Trade has outlined its comprehensive regulatory framework for gold trading operations, emphasising the stringent controls in place for precious metals imports, detailing specific measures governing the nation’s position as the world’s second-largest gold trading hub.

The ministry revealed that mandatory protocols now include anti-money laundering checks, customer verification procedures, and yearly audits across all entry points. Officials confirmed that current regulations match or exceed OECD guidelines for handling minerals from high-risk areas.

The statement highlighted enhanced due diligence requirements for precious metals dealers and refiners, particularly when sourcing from Conflict-Affected and High-Risk Areas. These measures include both on-site and off-site verification processes before supplier approval.

The ministry also disclosed the implementation of a comprehensive training programme to support regulatory compliance and maintain supply chain integrity. The framework includes coordination with international bodies to ensure alignment with global standards for enforcement and reporting.

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UAE: Launches Comprehensive Family Benefits Package

Khaleej Times, 16 November 2025: New workplace and civil reforms are being implemented across the United Arab Emirates, introducing significant changes to family-related benefits for government employees ahead of the country’s designated ‘Year of the Family’ in 2026.

UAE has introduced a new Human Resources law offering flexible working hours and remote work options for government employees. The legislation also includes expanded family leave provisions, covering maternity, paternity, marriage, childcare and bereavement leave. Special considerations have been made for pregnant employees and those with five or more children.

Dubai government has established a 10-day fully paid marriage leave for Emirati nationals, effective from early 2025, while Sharjah’s Executive Council has approved an eight-day marriage leave policy. Sharjah has additionally introduced “Care Leave” for female employees who give birth to children requiring special care.

Abu Dhabi has implemented a Civil Family Law for non-Muslim expatriates, establishing secular options for marriage, divorce and custody matters. The emirate maintains a 90-day fully paid maternity leave policy for government employees and has extended adoption leave rights to female employees in specific jurisdictions.

At the federal level, the UAE provides five days of paid parental leave within six months of a child’s birth. Recent Personal Status Law reforms have extended child custody to age 18 and grant children over 15 the right to choose their custodial parent. The legislation also ensures equal travel rights for both parents regarding their children.

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UAE: Ministry Launches Instalment Payment Scheme Through Eight Banks

Gulf Today, 8 November 2025: The UAE Ministry of Human Resources and Emiratisation has introduced an instalment payment service for ministry fees and administrative fines through eight approved banking institutions, allowing credit card holders to spread the cost of ministry services across multiple payments.

Under the ‘Easy Payment Plan’, customers can access different instalment thresholds depending on their banking provider. Abu Dhabi Commercial Bank and Abu Dhabi Islamic Bank have set a minimum instalment amount of 1,000 dirhams, while First Abu Dhabi Bank, Mashreq Bank, Commercial Bank of Dubai, Commercial Bank International, National Bank of Ras Al Khaimah and Emirates NBD offer instalments starting from 500 dirhams.

The service is available to customers holding credit cards from any of the participating banks, subject to standard terms and conditions. The ministry has confirmed that payments can be arranged according to customers’ specific financial circumstances.

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UAE: Mandates Laboratory Testing under Sugar-Based Drinks Tax

Gulf News, 29 October 2025: The Federal Tax Authority (FTA) has outlined new requirements for beverage producers and importers ahead of a tiered sugar tax implementation planned for early 2026.

Under the new system, manufacturers must obtain Accredited Conformity Certificates verifying the sugar content of their products. The certification process requires laboratory testing from approved facilities to determine precise sugar levels per 100 millilitres.

The tax structure will feature four distinct categories: drinks with 8g or more sugar per 100ml: highest tax rate, drinks containing 5-8g sugar per 100ml: moderate tax rate, beverages with less than 5g sugar per 100ml: lower tax rate and sugar-free drinks with artificial sweeteners: zero tax.

Products without proper certification will automatically be classified in the highest tax bracket until laboratory results prove otherwise.

The new framework will apply to all beverages containing added sugars or sweeteners, including concentrates, powders, and gels. Natural sugar-only drinks will be exempt from the tax, while energy drinks will maintain their current 100% excise rate.

Businesses can now apply for certification through the Ministry of Industry and Advanced Technology’s online platform. Acceptable test results must come from laboratories accredited by recognised bodies such as the Emirates National Accreditation System or those certified under ISO/IEC 17025.

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