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UAE VAT Changes Effective from 1 October 2026: What Businesses Need to Know
The UAE VAT rate remains at 5%, but this does not mean that the VAT framework has remained unchanged.

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Im Fokus
The UAE VAT rate remains at 5%, but this does not mean that the VAT framework has remained unchanged.
Steuern
The UAE VAT rate remains at 5%, but this does not mean that the VAT framework has remained unchanged.
Steuern
As announced in January 2022, the United Arab Emirates will introduce a federal Corporate Tax (CT) on business profits that will be effective for financial years starting on or after 1 June 2023.
Steuern
In der deutschen und internationalen Presse wurde in den letzten Tagen berichtet, dass die Bundesrepublik Deutschland Steuerdaten aus Dubai gekauft habe und diese Daten jetzt von den Ländern ausgewertet würden.
Streitbeilegung & Schiedsverfahren
Parties to a lawsuit can, and frequently do, attempt to settle a claim before having to go to trial. In fact, the DIFC courts encourage parties to settle their disputes, for example through mediation and conciliation.
Gesellschafts- & Handelsrecht
Um als Influencer in Dubai arbeiten zu können, benötigt man eine sog. Lizenz (Gewerbeerlaubnis). Zudem braucht man eine Aufenthaltserlaubnis und ein Bankkonto bei einer lokalen Bank in Dubai.
Testamente & Nachfolge
The UAE is governed by the UAE Federal Laws that give – so far – very little indication about the legal classification of bitcoins and other crypto currencies.
Arbeitsrecht
Resolution No. 279 of 2020 issued by the Ministry of Human Resources and Emiratisation on 26 March 2020 (‘the Resolution’) reacts to the economic impacts of the COVID-19 outbreak on businesses, providing a fair balance…
Arbeitsrecht
The new DIFC Employment Law, Law No. 2 of 2019, which was enacted on 30th May 2019 and will come into force on 28 August 2019, revised its provisions regarding inter alia sick pay, end-of-service gratuity, and…
Steuern
E-commerce businesses in the EU are often incorporated in a low tax jurisdiction and distribute products in all EU member states.
Arbeitsrecht
Generally speaking, an employee cannot lose his right to end-of-service gratuity. This right is mandatory and cannot be excluded in the employment contract or any Addendum thereto.
Steuern
For a country with very little taxation, the UAE has a large double tax treaty network in place.
Steuern
From a tax perspective, the last week was quite controversial for the UAE. On March 11, the Ministry of Finance celebrated the 30th anniversary of the first double taxation agreement to protect and encourage investment.
Arbeitsrecht
The new law is expected to be enacted around Q1 of 2019 and to introduce significant changes to the current DIFC Employment Law (DIFC Law No. 4/2005, as amended by DIFC Law No. 3/2012) as per the consultation papers…
Arbeitsrecht
In the UAE post-termination restrictions are a common practice and imposed by the employer to prevent the employee from joining a competitor after terminating the employment.
Streitbeilegung & Schiedsverfahren
An arbitration case comes to an end with the issuance of an arbitration award to each party.
Steuern
Following the ratification of the OECD’s Common Reporting Standard (CRS) in July 2014, some 104 countries have now dedicated themselves to financial transparency.
Gesellschafts- & Handelsrecht
Azhari Legal Consultancy successfully defended its client, a German manufacturer (the “Client”), in a lawsuit against a UAE authorized distributor (the “Distributor”) seeking compensation for the termination of an…
Gesellschafts- & Handelsrecht
The UAE has witnessed a rising number of franchise models over the last years.
Streitbeilegung & Schiedsverfahren
The DIFC-LCIA Arbitration Rules have been slightly amended with an effective date of October 1, 2016.
Arbeitsrecht
An important means for Employers to protect their business, confidential information and secrets from departing employees is the arrangement of so-called post termination restriction clauses.
Streitbeilegung & Schiedsverfahren
Azhari Legal Consultancy defended successfully the recognition and enforcement of a judgment issued by a California District Court.
Steuern
The ruling of the EU-Commission by which Apple Inc. (“Apple”) was compelled to pay EUR 13 billion is without exaggeration a historical decision. There have been several comments and reactions on the EU-Ruling.
Streitbeilegung & Schiedsverfahren
On June 9, 2016, H.H. The Ruler of Dubai issued Decree 19/2016 (the “Decree”) to establish the ‘Judicial Tribunal for the Dubai Courts and the DIFC Courts.’ Given the uncertainties as to how DIFC Courts and Dubai Courts…
Gesellschafts- & Handelsrecht
Due to the positive economic development and the fact that no taxes are levied there, the UAE is an interesting business location.
Testamente & Nachfolge
Prior to the launch of the Dubai International Financial Centre (“DIFC”) Wills and Probate Registry, Dubai Courts would normally apply Sharia law to non-Muslims for the question of how to distribute their assets in…
Immobilienrecht
The Abu Dhabi new real estate law, Law No. (3) of 2015 Regulating Real Estate Sector in the Emirate of Abu Dhabi, has come into effect as of January 2016.
Arbeitsrecht
Following the three ministerial decrees of January 2016, all employees across the UAE will be presented with a standard Job Offer that contains clear and binding terms of employment, prior to the worker’s entry in the…
Gesellschafts- & Handelsrecht
In June 2006, China, Russia, and the United States joined France, Germany and the United Kingdom which had been negotiating with Iran since 2003, to offer another proposal for comprehensive negotiations with Iran in…
Testamente & Nachfolge
On May 4, 2015, the Dubai International Financial Centre (“DIFC”) launched the DIFC Wills and Probate Registry (“Registry”).
Testamente & Nachfolge
The concept of family offices has proven successful in the global family owned business environment.
Arbeitsrecht
On September 27, 2015, the Ministry of Labour introduced three decrees, which come into effect at the start of 2016, to ensure more transparency and clarity of the Labor Contracts and termination related issues, greater…
Arbeitsrecht
Under UAE Labour Law, the employee and employer can agree on a probation for a period not exceeding six (6) months, during which the employer may terminate the employment without notice or end of service benefits.
Immobilienrecht
The Landlord and Tenant must specify the Rent in the Tenancy Contract. Should the parties omit or fail to specify the agreed Rent, the Rent must be the same as that of similar Real Property.
Immobilienrecht
The contractual relationship between Landlord and Tenant will be regulated by a Tenancy Contract detailing, in a manner allowing no room for uncertainty, a description of the leased Real Property, the purpose of the tenancy…
Arbeitsrecht
At the termination of an employment contract an employee in the UAE is entitled to a set of various things. One of them is the end of service gratuity which is calculated on the employee’s duration of the employment.
Arbeitsrecht
Expatriates and business owners have warmly appreciated the recent reforms to the Labour Law of UAE.
Gesellschafts- & Handelsrecht
Free zone business setup is an ideal option for those who need 100% ownership of the business and also do not want the overhead of a local partner.
Gesellschafts- & Handelsrecht
In order to make a well-informed decision and capitalize on your knowledge when starting a business in Dubai, you should acquire a good knowledge of the region and undertake extensive research into the business sector you are interested in.
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