Updates

Insight Advisory — insightadvisory.ae — 3 April 2026 Background On 9 February 2026, the DIFC Authority enacted the Variable Capital Company Regulations 2026 (VCC Regulations), introducing a new corporate vehicle specifically designed for investment funds and asset managers operating within the Dubai International Financial Centre. The VCC is designed to address the inflexibility of traditional company…

Insight Advisory — insightadvisory.ae — 2 April 2026 Background Federal Decree-Law No. 25 of 2025 promulgates an entirely new Civil Transactions Law, replacing Federal Law No. 5 of 1985 — the UAE’s foundational civil code — in its entirety. The new law takes effect on 1 June 2026. Contracts concluded before that date remain subject to…

Insight Advisory — insightadvisory.ae — 1 April 2026 Background The UAE Golden Visa programme offers 5- or 10-year renewable residence permits to investors, entrepreneurs, specialised talents, outstanding students, and other qualifying individuals. The programme requires no local employer or UAE national sponsor and allows holders to live, work, and operate businesses across all seven emirates. It…

Insight Advisory — insightadvisory.ae — 31 March 2026 Background The UAE introduced its Domestic Minimum Top-Up Tax (DMTT) under Cabinet Decision No. 142 of 2024, implementing the OECD/G20 Pillar Two global minimum tax framework. The tax applies to fiscal years starting on or after 1 January 2025, making 2026 the first year in which large multinational…

Insight Advisory — insightadvisory.ae — 30 March 2026 Background Federal Decree-Law No. 17 of 2025, amending the UAE Tax Procedures Law (Federal Decree-Law No. 28 of 2022), came into force on 1 January 2026. The amendments cover every UAE federal tax — Corporate Tax, VAT, and Excise Tax — and represent the most significant overhaul of…

Insight Advisory — insightadvisory.ae — 29 March 2026 Table of Contents Background Federal Decree-Law No. 45 of 2021 on the Protection of Personal Data (PDPL) — the UAE’s first comprehensive federal data protection law — became effective from 1 January 2026, beginning a one-year transition period. Full compliance is required by 1 January 2027. The law…

Insight Advisory — insightadvisory.ae — 21 March 2026 Background The UAE replaced its entire anti-money laundering framework in late 2025 with Federal Decree-Law No. 10 of 2025 on Anti-Money Laundering, Combating the Financing of Terrorism, and Countering Proliferation Financing. This came into effect on 14 October 2025, repealing the 2018 law. The implementing Cabinet Resolution No….