UAE: New Child Digital Safety Law Imposes Strict Rules on Global Apps

Gulf News, 15 January 2026: The United Arab Emirates has enacted Federal Decree-Law No. 26/2025 on Child Digital Safety, introducing stringent compliance requirements for platforms such as TikTok, Twitch, and Snapchat to protect minors online.

UAE authorities confirmed the implementation of Federal Decree-Law No. 26/2025 on Child Digital Safety, a landmark regulation aimed at safeguarding children from harmful online content and exploitation. The law mandates global social media and streaming platforms—including TikTok, Twitch, Snapchat, and others—to adopt robust safety measures, including age verification, parental controls, and proactive content moderation.

Under Federal Decree-Law No. 26/2025, platforms must ensure that minors are shielded from inappropriate material, cyberbullying, and predatory behaviour. Failure to comply could result in severe penalties, including fines, service restrictions, or suspension within the UAE. Federal Decree-Law No. 26/2025 also empowers regulators to audit compliance and enforce corrective actions swiftly.

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UAE: Federal Real Estate Assets to Join Electronic Registry

Arabian Business, 13 January 2026: The UAE government has announced plans to integrate all federal real estate assets into a unified electronic registry to enhance transparency and streamline property management.

Officials confirmed that the initiative will create a centralised digital platform for recording and managing federal properties across the Emirates. The system aims to improve data accuracy, facilitate inter-agency coordination, and support strategic planning for asset utilisation.

Authorities stated that the registry will include detailed property information and enable real-time updates, forming part of the UAE’s broader digital transformation and governance reforms in the real estate sector.

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UAE: New Civil Transactions Law

A new Federal Decree-Law has been issued amending the Civil Transactions Law regime established by Federal Law No. 5/1985.

The aim has been to simplify legal provisions in this area, unify legal references, and eliminate duplication with recently enacted specialist laws. The law has established an advanced framework governing pre-contractual negotiations, requiring the disclosure of any fundamental information to ensure informed and conscious contractual decision-making. It also introduces a framework agreement to regulate recurring or long-term contractual relationships by predefining essential terms, reducing time and cost, and ensuring consistent legal reference for subsequent contracts.

There are also provisions governing sale contracts, including clearer regulation of sale by sample and by model, protection of those lacking full capacity in cases of gross inadequacy in real estate sales, and enhanced rules on latent defects. In addition, where no statutory rule exists, explicitly or implicitly, judges will be able to refer to Islamic Sharia principles and select the solution that best achieves justice and public interest based on the circumstances in each case, without being bound by a specific school of jurisprudence or a single Sharia doctrine. The law also provides for the application of Sharia principles where there is no specialist legislation on matters relating to people of unknown parentage, missing persons, and absentees.

It has also reorganised the rules on usufructuary construction rights, requiring registration of the contract with the competent authority and providing for nullity in the absence of registration. It has introduced provisions on the obligations of holders of these rights and allows parties to determine their duration. It also states that financial assets located within the UAE which belong to a foreigner with no heirs will be treated as a charitable endowment, supervised by the relevant authority. It has also introduced a new framework governing assignment, including the assignment of rights, and established provisions for the protection of possession through preventive actions which aim to halt new encroachments before harm occurs.

Other changes include an alteration of the age of majority, from 21 Hijri years to 18 Gregorian years, and a lowering of the age at which a minor may seek judicial authorisation to manage their assets from 18 Hijri years to 15 Gregorian years.

The new Law also permits the combination of blood money or assessed compensation with additional damages where death or injury results in material or moral harm which is not fully covered by blood money or assessed compensation. Corporate provisions have also been modernised and the law now distinguishes between civil and commercial companies based on activity and legal form, permits single person companies, regulates partner withdrawal, continuation of companies and liquidation procedures. A special framework has also been introduced for non-profit companies, as has a modern regime for professional companies.

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UAE: National Media Authority Established to Oversee Media Sector

Gulf News, 18 December 2025: The UAE has announced the creation of a National Media Authority under a new Federal Decree-Law, consolidating key media entities and strengthening the country’s media governance framework.

The newly formed authority will operate as a federal public body affiliated with the Cabinet. It will have full legal personality and administrative independence. It will replace the Emirates Media Council, the National Media Office, and the Emirates News Agency (WAM), assuming all their responsibilities under a unified structure.

Key functions of the National Media Authority will include shaping strategic media directions, coordinating policies across media entities, and managing national messaging. The authority will also monitor stories, work to enhance the UAE’s global reputation, and oversee media crisis management in line with other relevant stakeholders.

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UAE: Amendment of Corporate Tax Law to Simplify Settlements and Enable Refunds

Gulf News, 15 December 2025: The UAE has altered its corporate tax framework, introducing clearer settlement rules and allowing businesses to claim refunds on unused tax credits.

A new Federal Decree-Law has been enacted, amending key provisions of Federal Decree-Law No. 47/2022 on the Taxation of Corporations and Businesses. The changes aim to streamline the calculation and settlement of corporate tax obligations and establish a formal process for refunding unutilised tax credits derived from eligible incentives and reliefs.

Under the amendment, corporate tax liabilities will be settled in a defined sequence. Businesses must first offset their liability using withholding tax credits under Article 46 of Federal Decree-Law No. 47/2022 on the Taxation of Corporations and Businesses, followed by foreign tax credits under Article 47 of Federal Decree-Law No. 47/2022. Additional reductions may then be applied using other approved incentives or relief balances as specified by the Cabinet. Any remaining tax due must be paid in accordance with Article 48 of Federal Decree-Law No. 47/2022 on the Taxation of Corporations and Businesses.

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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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