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In the UAE, business setup generally falls into three broad jurisdictions—Mainland, Free Zones, and Offshore—each with its own licensing authorities, ownership rules, and regulatory frameworks.
Within these jurisdictions, several legal forms are available depending on your needs:

Limited Liability Company (LLC) – the most common structure for commercial activities; allows 100% foreign ownership in most sectors.

Sole Establishment / Civil Company – often used for professional or consultancy activities; owned by an individual (or multiple individuals in a civil company).

Branch of a Foreign Company – an extension of a parent company abroad; cannot engage in activities outside the parent’s approved scope.

Branch of a UAE Company – mirrors the activities of an existing UAE entity.

Free Zone Establishment (FZE) / Free Zone Company (FZCO or FZ-LLC) – entities incorporated within a specific free zone, enjoying 100% foreign ownership and simplified setup procedures.

Offshore Company – used primarily for holding assets or international structuring; not permitted to conduct business within the UAE mainland.

Each option offers different advantages regarding ownership flexibility, visa eligibility, office requirements, and activity permissions, and the ideal choice depends on the nature of the business, target markets, and operational needs.

A Mainland company can freely contract with mainland clients and government entities, and open offices across emirates. In contrast, a Free Zone company is generally limited (in trading) to operating within its own free zone or internationally; to work in the mainland it must appoint a local distributor or set up a mainland branch/LLC. To assess the impact on what can and cannot be done from a free zone it is crucial to understand the activity to be carried out and location of potential clients.

For mainland setups, choosing the emirate matters: each has different licensing fees, regulatory requirements, activity availability, and reputational advantages. Dubai and Abu Dhabi often offer stronger market positioning, while other emirates may provide cost efficiencies or sector-specific ecosystems.

In essence: Mainland offers full UAE market access, free zones offer simplified and internationally oriented structures, and the emirate you choose shapes the cost, compliance process, and perception of your business.

Yes, most sectors now allow full foreign ownership. Some sectors still require local participation (e.g., energy, oil & gas).

Typically include passport copies, proof of address, and evidence of source of funds/wealth. If the shareholder is a company, corporate documents (Certificate of Incorporation, MOA/AOA, board resolution, etc.) must also be provided.
Depending on the activity or licensing authority, a business plan, projected financials, or additional supporting documents may be requested.

A Shareholders’ Agreement typically covers:
Ownership percentages, decision-making and voting rights, profit distribution, management responsibilities, dispute-resolution mechanisms, transfer and exit provisions, and protections for minority or majority shareholders.

A Commercial Agency Agreement is a contract under which a UAE national or UAE-owned company is appointed to distribute, promote, or sell specific goods or services in the UAE. Such agreements may be exclusive or non-exclusive, depending on the parties’ arrangement.
Where the agreement is registered with the Ministry of Economy, the agent benefits from statutory protections under UAE law, including territorial rights, commission entitlements, and (in exclusive arrangements) the ability to restrict parallel imports.

Liquidating a UAE-based company—whether mainland or free zone—is a formal legal process that must be completed with the relevant licensing authority. While requirements vary slightly by jurisdiction, the process generally includes the following steps:

  1. Shareholders’ resolution
    The shareholders pass a resolution to liquidate the company and appoint a licensed liquidator.

  2. Appointment of a liquidator
    A registered liquidator is formally appointed to manage the winding-up process, settle liabilities, and prepare the final liquidation accounts.

  3. Notification to authorities and publication
    The liquidation is notified to the licensing authority, and public notices are published (usually in two local newspapers) allowing creditors to submit claims during the statutory notice period.

  4. Settlement of liabilities
    All outstanding debts are settled, including trade creditors, employee end-of-service benefits, government fees, utilities, and bank facilities.

  5. Visa and employment cancellation
    Employee and partner visas, labour cards, and establishment cards are cancelled, and payroll and WPS matters are finalised.

  6. Clearance from authorities
    No-objection certificates are obtained from relevant authorities such as banks, landlords, utilities, telecom providers, and tax authorities (where applicable).

  7. Liquidation report and final accounts
    The liquidator prepares a final report confirming that all obligations have been settled and no liabilities remain.

  8. Deregistration and licence cancellation
    The company is formally deregistered and its trade licence is cancelled, completing the liquidation.

Properly managing liquidation is essential to avoid future claims, penalties, or travel restrictions for shareholders and directors, and to ensure a clean exit from the UAE market.

Through a formal liquidation process with audited accounts, public notice, and deregistration from authorities. Companies cannot remain idle and must be properly wound up.

A Corporate Service Provider (CSP) assists companies with their corporate structuring and ongoing administration in the UAE. This typically includes handling company incorporation, licence applications and renewals, regulatory compliance, and liaison with UAE authorities, allowing business owners to operate efficiently while remaining compliant with local laws.

Standard company setup is typically completed within 5–10 working days; however, some free zones may require up to 30 days, and regulated activities (such as financial services, healthcare, or education) may take 6–12 months, depending on the level of regulatory approval required.

Freehold grants full ownership of the property, including the land, with no time limitation.
Leasehold grants the right to use and occupy the property for a fixed term, (up to maximum of 99 years in the UAE), after which ownership reverts to the freeholder.

Yes. Foreign ownership is permitted in designated freehold areas in Dubai, including Downtown Dubai, Dubai Marina, and Palm Jumeirah.
The freehold regime was first introduced in 2006 and has since expanded to cover additional communities such as JLT, JVC, Dubai Hills, and other designated developments

A Sale and Purchase Agreement (SPA) in the UAE typically sets out the payment structure and instalment schedule, the handover and completion date, penalties or liquidated damages for delay, and the mechanism for dispute resolution. It also addresses key protections such as termination rights, defect liability, force majeure, and the parties’ respective obligations up to and after handover.

Delays in handover, quality defects, or breach of payment schedules.

It regulates property registration, ownership transfers, and dispute resolution mechanisms

Protection against unjustified eviction, rent increase limits, and renewal rights with notice.

The standard 4% does not apply.

  • A reduced fee of 0.125% applies to donations or self-transfers (subject to eligibility and approval).

  • Registration Trustee fees typically range from AED 2,000 to AED 4,000 + VAT, depending on the property value and transaction type.

  • Additional administrative fees, including knowledge, innovation, and map charges, may also apply.

Inheritance and property are closely linked in the UAE. In the absence of a valid will, UAE courts determine how a deceased person’s property is distributed, applying Sharia principles or, in certain cases, the law of the deceased’s home country, depending on nationality, religion, and whether a will or election of law exists.

  • The Dubai Land Department (DLD) levies a 4% transfer fee on standard sale transactions.

  • A reduced fee of 0.125% applies to donations or self-transfers (subject to eligibility and approval).

  • Registration Trustee fees typically range from AED 2,000 to AED 4,000 + VAT, depending on the property value and transaction type.

  • Additional administrative fees, including knowledge, innovation, and map charges, may also apply.

  • The Dubai Land Department (DLD) levies a 4% transfer fee on standard sale transactions.

  • [does not apply when buying from developers] Registration Trustee fees typically range from AED 2,000 to AED 4,000 + VAT, depending on the property value and transaction type.

  • Additional minor administrative fees, including knowledge, innovation, and map charges, may also apply.

Arbitration is a private and binding dispute resolution process in which one or more independent arbitrators decide the dispute and issue a final, enforceable award.

Mediation, by contrast, is a non-binding and consensual process in which a neutral mediator facilitates negotiations between the parties but does not impose a decision; any settlement is reached voluntarily.

In short: arbitration decides the dispute, while mediation helps the parties resolve it themselves.

The UAE’s principal arbitration centres include Dubai International Arbitration Centre (DIAC), which is the leading arbitral institution in the country, DIFC-LCIA Arbitration Centre (now a legacy institution following its abolition and the transfer of cases to DIAC), and Abu Dhabi Commercial Conciliation and Arbitration Centre (ADCCAC), which primarily serves Abu Dhabi–based commercial disputes.

Typically between 6 to 18 months depending on complexity.

 Yes, under the UAE Arbitration Law (UAE Federal Law No. 6 of 2018) and New York Convention.

If a party refuses to participate in an arbitration, the proceedings may continue in their absence, provided the non-participating party has been properly notified. The arbitral tribunal may proceed, consider the evidence before it, and issue a final and binding arbitral award, which remains enforceable against that party despite their non-participation.

Arbitration centres differ mainly in how arbitrators’ and institutional fees are calculated:

Institutions such as the LCIA calculate costs based on the actual time spent by the arbitrators and the institution, usually at hourly or daily rates.

  • Fees depend on hours worked, complexity, and duration

  • More predictable for complex or lower-value disputes

  • Can increase if proceedings become prolonged or heavily procedural

Institutions such as the ICC International Court of Arbitration and most UAE-based centres, including Dubai International Arbitration Centre (DIAC), calculate costs primarily by reference to the value of the claim and counterclaim.

  • Arbitrators’ and administrative fees are set within scales linked to the amounts in dispute

  • Costs are often front-loaded and more predictable at the outset

  • Can become significant in high-value disputes, regardless of time spent

A Procedural Order is a formal direction issued by the arbitral tribunal setting out the procedural framework of the arbitration, including the steps to be followed, applicable rules, and procedural timelines governing the conduct of the proceedings.

Final Awards can not be appealed on merits, but they can be challenged or annulled for serious procedural irregularities

Mediation is a confidential and voluntary dispute resolution process in which a neutral mediator facilitates dialogue between the parties to help them reach a mutually agreed settlement. The mediator does not impose a decision, and any outcome is binding only if the parties choose to formalise it in a settlement agreement.

By contrast, arbitration is a formal and binding process in which an independent arbitrator (or tribunal) decides the dispute and issues a final and enforceable award, even if one party disagrees.

In short: mediation encourages agreement, while arbitration delivers a decision.

Yes, all discussions remain private and cannot be used later in court. Further private meetings with the mediator are confidential with mediator only sharing permitted data

Yes, parties may attend alone or with/by legal counsel.

The mediator or a lawyer drafts a settlement agreement signed by both parties, which can be registered with the authorities.

Parties may still proceed to arbitration or court. 

Yes, under specific laws such as family matters, employment and even commercial matters under recent mediation reforms

To guide communication, identify interests, and facilitate compromise. 

Yes, both areas frequently use mediation to preserve dignity and relationships.

Yes. Both residents and non-residents can marry under civil or religious procedures, depending on their nationality and religion. ADJD requires only passports; in Dubai, one spouse must be a resident.

Civil marriages for non-Muslims and religious marriages for Muslims under Sharia principles. 

Abu Dhabi requires :

  • IDs and singlehood declarations.

Dubai requires:

In order to be able to get married in Dubai under the new civil marriage option, the following will need to be met:

  • Both parties must be non-Muslims.
  • At least one of the parties must be a resident of Dubai.
  • The age of the couple must be at least 21 years old
  • The couple or their legally authorised representatives must appear in person.
  • Original IDs are required to prove the identity details.
  • Proof of being single must be provided via an attested marital status certificate for the parties to marriage by the Embassy of their country of origin.

Non-Muslims can marry before the Abu Dhabi Civil Family Court or their embassy/consulate in Dubai.

ADJD, offering express services upon payment of an express processing fee (around AED 2,500). The regular fee to get married in Abu Dhabi is AED 300

Yes, through the civil system for non-Muslims or their embassy if their national law allows it.

Yes, once the certificate is attested by MOFA and legalized in the destination country.

Today the cheapest option is Abu Dhabi (AED 300). 

Yes. Foreign residents in the UAE, including non-Muslims, may initiate divorce proceedings before UAE courts. Depending on the circumstances, the divorce may be governed by UAE Federal Law No. 41 of 2022 or, where properly invoked, the law of the parties’ home country.

Non-Muslims may choose UAE law or their national law (place of marriage)

Yes. Prenuptial and postnuptial agreements are recognised in the UAE, provided they are validly executed, comply with UAE law, and do not breach public order. In practice, enforceability typically requires that:

  • Full and fair financial disclosure is made by both parties at the time of signing

  • The agreement is entered into freely and without duress, coercion, or undue influence

  • Both parties clearly understand the terms (often supported by independent legal advice)

  • The agreement does not prejudice children’s rights, including minimum standards for maintenance, housing, education, and healthcare

  • Any waivers of spousal claims are reasonable and proportionate at the time of enforcement

  • The agreement is properly executed, and where required, notarised and translated into Arabic

While such agreements offer significant certainty, courts retain discretion, particularly in matters involving children or public policy considerations.

Based on the child’s best interests, with non-Muslim regulations favouring joint custody. For further reading on custody calendars kindly visit our publication here

In the UAE, assets are not automatically divided equally after divorce. The general rule is that assets remain with the spouse in whose name they are legally registered. Jointly owned assets are divided according to each spouse’s recorded share. The UAE does not apply community property or automatic 50/50 asset-splitting principles, regardless of the length of the marriage.

The outcome may vary depending on the applicable legal framework. Non-Muslim spouses may proceed under the civil family law regime, which focuses on maintenance, child support, housing, and compensation, rather than redistributing assets. Muslim spouses are subject to Sharia-based rules, where ownership remains separate but specific financial entitlements (such as dowry or iddah maintenance) may apply. Any valid marriage contract or prenuptial agreement can significantly affect the result, as courts will generally respect agreed arrangements if they are enforceable.

Yes, through DIFC or local Wills Service Centres.

Mirror wills are separate but identical wills made by two individuals—typically spouses or partners—containing matching provisions that ensure assets pass to each other first and, ultimately, to their children or other agreed beneficiaries.

Yes, through attestation/legalization and submission to local courts. 

Yes, with attestation/legalisation and coordination with legal experts in the destination country.

Legalization refers to the formal certification of a document’s origin, signature, and authority, allowing it to have legal effect in a jurisdiction other than where it was issued.

Legalization is required when a document issued in one country needs to be officially recognised and used in another country, and the receiving country requires formal proof that the document is genuine.

In practice, legalization is usually required in the following situations:

1. The document will be used abroad

Any time a document (e.g. birth certificate, marriage certificate, power of attorney, court judgment, corporate documents) is presented to a foreign authority, legalization may be required.

2. The destination country does not accept apostilles

If the country where the document will be used is not a party to the Hague Apostille Convention, full legalization is required instead of an apostille.

3. Local authorities expressly request it

Some authorities (courts, ministries, immigration departments, registries, banks) specifically require legalized documents, even for routine procedures such as:

  • visas and residence permits

  • marriage or divorce registration

  • company incorporation or shareholder changes

  • inheritance and probate matters

  • employment or professional licensing

4. The document needs legal effect

Legalization is typically required where the document must have formal legal or evidentiary value, not just informational use.

5. Cross-border personal or corporate matters

Legalization is commonly required for:

  • personal status documents (birth, marriage, divorce, death certificates)

  • powers of attorney used overseas

  • corporate documents (articles of incorporation, board resolutions, certificates of incumbency)

  • court documents intended for enforcement or registration abroad

To use a foreign document in the UAE, it must go through a multi-step legalization process so UAE authorities can confirm it is authentic and legally valid.

Step-by-step process

1. Notarisation (if required) – country of origin
Some documents (e.g. powers of attorney, declarations) must first be notarised by a local notary public in the country where they were issued.

2. Certification by the Ministry of Foreign Affairs (country of origin)
The document is authenticated by the issuing country’s foreign ministry (or equivalent authority).

3. Legalisation by the UAE Embassy or Consulate (country of origin)
The UAE diplomatic mission confirms the document is acceptable for use in the UAE.
Final attestation in the UAE – MOFAIC

4. Once the document arrives in the UAE, it must be attested by the Ministry of Foreign Affairs and International Cooperation (MOFAIC).
This is the final and mandatory step before the document can be used locally.

5. Legal translation into Arabic (if required)
If the document is not in Arabic, UAE authorities usually require a certified legal translation.

  1. Notarisation (if applicable)
    Private documents (e.g. powers of attorney, declarations, agreements) must first be notarised by a UAE notary public or the UAE Ministry of Justice.
    Attestation by MOFAIC (UAE)
  2. The document must be attested by the Ministry of Foreign Affairs and International Cooperation (MOFAIC).
    This confirms the document’s authenticity at the federal level.
  3. Legalisation by the destination country’s embassy or consulate in the UAE
    The embassy or consulate of the country where the document will be used must legalise it.
  4. Further attestation abroad (if required)
    Some countries require an additional step with their own Ministry of Foreign Affairs after the document arrives in that country.
  5. Translation (if required)
    A certified translation into the language of the destination country may be required.

Notarization confirms who signed a document; legalization allows it to be used abroad.

Usually 3–7 working days, depending on countries involved.

Yes, we can manage the full legalization chain for UAE-based steps.

A UAE labour contract governs the essential terms of employment, including position, remuneration, benefits, notice and termination provisions, and may include restrictive covenants such as confidentiality and non-competition, subject to UAE labour law.

Under UAE labour law, employment can only be terminated with the agreed notice period (usually 30–90 days), unless there is a legally valid ground for summary dismissal.

An employer may terminate immediately and without notice if the employee commits serious misconduct, such as:

  1. Gross breach of duties or obligations
  2. Dishonesty, fraud, or misuse of company funds
  3. Disclosure of confidential information causing harm
  4. Physical assault or serious misconduct at work
  5. Being intoxicated or under the influence of drugs during work
  6. Repeated failure to perform duties after written warnings
  7. Conviction of a crime involving honour or trust

The Employees’ rights after termination in the UAE are the following:

  1. Notice or notice pay: Right to work the notice period or receive payment in lieu, unless lawfully dismissed without notice.
  2. End-of-service gratuity: Payable after at least one year of service, calculated on the last basic salary, subject to legal conditions.
  3. Final settlement of dues: Payment of unpaid salary, unused annual leave, and any other contractual entitlements, usually within 14 days.
  4. Experience certificate: Right to request a certificate stating role, employment dates, and last salary.
  5. Visa cancellation and grace period: Right to visa cancellation and a post-termination grace period to exit or change employment.
  6. Protection against arbitrary dismissal: Right to claim compensation if termination is unjustified (limited scenarios).
  7. Right to file a complaint: Right to lodge a claim with the competent authority (MOHRE or relevant free-zone authority).

End-of-service gratuity in the UAE is calculated based on the employee’s last basic salary, not total salary, and depends mainly on length of service.

Basic formula 

  • First 5 years of service: 21 days of basic salary per year
  • More than 5 years of service: 30 days of basic salary per year for each additional year after year 5
  • Maximum cap: Total gratuity cannot exceed 2 years’ basic salary

Yes, enforceability depends on the clause being narrowly tailored in terms of duration, geography, and scope, and justified by the employee’s role and access to confidential information, in accordance with UAE labour law.

If an employer fails to pay salary, the employee may lodge a complaint with MOHRE or, where applicable, the competent free zone authority.

Yes, mediation is mandatory before labour court proceedings.

The UAE has a dual court system made up of onshore civil-law courts and independent common-law courts in financial free zones. The onshore courts include the federal judiciary (applicable in most emirates) and local systems such as Dubai and Ras Al Khaimah courts. These courts apply UAE federal and local laws, conduct proceedings in Arabic, and hear civil, commercial, labour, family, criminal, and real estate disputes. Cases generally move through three levels: Court of First Instance, Court of Appeal, and Court of Cassation.

Alongside this system, the UAE hosts two independent common-law courts: the DIFC Courts and the ADGM Courts. Both operate in English, follow common-law principles, and are staffed by international judges. They have jurisdiction over disputes connected to their respective free zones and also allow parties to opt in by contract, even if neither party is established there. This dual structure gives businesses and individuals flexibility to choose between civil-law and common-law frameworks depending on their needs.

Litigation in the UAE typically takes between 6 months and 2 years, depending on the complexity of the case and how far it proceeds. A straightforward case that settles or is resolved at the Court of First Instance may conclude within 6–12 months. However, if the case is appealed, the timeline increases significantly.

If a matter goes through all levels—Court of First Instance, Court of Appeal, and Court of Cassation—it commonly takes 18–24 months or more. Factors that can extend the process include court-appointed experts, multiple defendants, procedural challenges, translation requirements, and adjournments.

While UAE courts are generally efficient compared to many jurisdictions, full litigation should still be viewed as a medium- to long-term process, particularly for contested commercial or technical disputes.

The UAE does not have a single, unified court fee schedule. Each emirate applies its own court fees through its local judicial authority. However, Dubai Courts are commonly used as a benchmark when estimating litigation costs, as their fee structure is representative of the approach followed across the UAE. While other emirates’ courts apply broadly similar percentage-based fees and caps, minor variations may exist depending on the competent court.

1. Court of First Instance (Dubai Courts)

Filing fee: 6% of the claim value, subject to the following caps:

Claims up to AED 500,000 → Cap: AED 20,000

Claims between AED 500,000 and AED 1,000,000 → Cap: AED 30,000

Claims above AED 1,000,000 → Cap: AED 40,000

2. Court of Appeal
Fee: 50% of the First Instance fee paid

3. Court of Cassation

Fixed fees apply:

AED 3,000 – deposit
AED 2,000 – fixed court fee
AED 1,000 – stay of execution request (if applicable)

4. Special categories
Rental disputes
Fee: 3.5% of the Ejari contract value
Cap: AED 20,000
Employment disputes
Fee: 5% of the claim value
Cap: AED 20,000

Yes, under the Judicial Authority Law and MoU between both courts.

Precautionary measures are temporary court-ordered actions designed to protect rights or assets before or during a legal dispute, so that a final judgment is not rendered ineffective.

In the UAE, precautionary measures are used to preserve the status quo or prevent irreparable harm while a case is pending. Common examples include:

  • Asset or bank account attachments (freezing orders)
  • Travel bans
  • Seizure or preservation of property
  • Orders preventing disposal of assets
  • Evidence preservation measures

These measures are typically urgent, may be granted before a full hearing, and often require the applicant to show urgency, risk of harm, and a prima facie claim. Courts may also require a financial guarantee in case the measure is later found unjustified.

Yes, a judgment can generally be appealed in the UAE, subject to certain conditions.

In onshore UAE courts, cases usually follow a three-tier system: Court of First Instance → Court of Appeal → Court of Cassation. A party may appeal a judgment of the Court of First Instance within the statutory deadline (typically 30 days, depending on the case type). The Court of Appeal reconsiders both facts and law. A further appeal to the Court of Cassation is possible, but it is limited to points of law only, not a re-examination of the facts.

However, not all judgments are appealable. Some low-value claims, summary matters, or cases where the law provides for finality at first instance may not be subject to appeal. Deadlines are strict, and missing them usually results in the judgment becoming final and enforceable.

You can obtain a UAE visa through employment, business or investment, freelancing, family sponsorship, study, or a Golden Visa. Most long-term visas are residence visas and require a sponsor or qualifying status. The process typically involves an entry permit, medical test, Emirates ID application, and residence visa issuance, handled by the UAE immigration authorities.

For practical purposes, the most commonly used and accessible Golden Visa routes are the following:

  1. Investors – Individuals who make a qualifying investment of at least AED 2 million, most commonly through real estate ownership or business investment in the UAE.
  2. Highly skilled professionals – Qualified professionals such as doctors, engineers, executives, scientists, and specialists working in priority sectors, subject to prescribed salary, qualification, and experience thresholds.
  3. Other Golden Visa categories (such as outstanding talents, researchers, top students, and humanitarian pioneers) generally require specific nominations or No Objection Certificates (NOCs) from competent UAE authorities and are therefore less straightforward in practice.

Golden Visa holders enjoy long-term residency and enhanced flexibility compared to standard residence visas. Key benefits include:

1. Long-term residence – 5 or 10 years, renewable

2. No local sponsor required – independent from an employer or company

3. Ability to live, work, and study in the UAE without changing visa status

4. Family sponsorship – sponsor spouse, children (no age limit), and in some cases parents

5. Grace period flexibility – extended time outside the UAE without visa cancellation

6. Stability and security – visa remains valid even if employment ends

7. Business and investment freedom – easier company ownership and asset structuring

8. Access to UAE services – banking, leasing, schooling, healthcare, and utilities on a long-term basis

Yes, 10 years (golden visa)for properties valued at AED 2 million or more; or 2 years for properties valued at AED 750,000

Yes, via freelance or remote work permits. 

While the exact steps depend on the visa type (employment, investor, Golden Visa, family, etc.), the standard UAE residence visa process generally follows these stages:

  1. Determine eligibility & sponsor
    Identify the appropriate visa route (employer, investment, freelancing, family sponsorship, or Golden Visa).
  2. Entry permit issuance
    An entry permit is issued if applying from outside the UAE (or status change if already inside).
  3. Medical fitness test
    Mandatory medical examination conducted in the UAE.
  4. Emirates ID application
    Biometric data is taken and the Emirates ID is processed.
  5. Residence visa issuance
    The residence visa is issued electronically (passport stamping is no longer required in most cases).
  6. Visa validity & compliance
    The visa is valid for a specific period (typically 2 years, or 5–10 years for Golden Visas) and must be renewed before expiry.

Visa Renewal

UAE residence visas must be renewed before expiry (usually within a grace period).

The renewal process typically includes:

  1. Valid sponsor (employer, company, family member, or self-sponsored visa such as Golden Visa)
  2. Medical fitness test (if required)
  3. Emirates ID renewal
  4. Visa renewal issuance (now electronic in most cases)

Golden Visas and some long-term visas may have simplified renewal requirements and longer validity periods.

Visa cancellation

Visa cancellation is required when:

  1. Employment ends
  2. A residence permit is no longer needed
  3. The visa holder is leaving the UAE permanently

Key points:

  1. Employer-sponsored visas: cancellation is initiated by the employer
  2. Family visas: cancellation is initiated by the sponsor
  3. Investor / Golden Visas: cancellation is initiated by the visa holder

After cancellation, a grace period is granted to:

  1. Leave the UAE, or
  2. Change to another visa status

The length of the grace period depends on the visa category and current regulations.

Yes, for most expatriates, registering a will in the UAE is strongly advisable.
Without a registered will, UAE inheritance rules may apply by default, which can lead to outcomes that differ significantly from what many expats expect—particularly in relation to asset distribution, guardianship of minor children, and access to bank accounts.

Reasons

  1. Control over asset distribution
    A registered UAE will allows you to decide who inherits your UAE-based assets (property, bank accounts, shares), rather than leaving this to default rules.
  2. Avoid application of default inheritance rules
    In the absence of a will, UAE courts may apply Sharia-based rules or conflict-of-law principles, depending on the circumstances, which may not reflect your wishes.
  3. Protection for spouses and children
    A will can:
    Appoint guardians for minor children
  4. Reduce delays and uncertainty for surviving family members
  5. Faster and clearer probate process
    Registered wills significantly simplify court procedures and reduce the risk of disputes.

Where wills are commonly registered

  1. DIFC Courts / DIFC Wills Service Centre – popular with non-Muslim expats, English-language, common-law based
  2. Abu Dhabi Judicial Department (non-Muslim wills) – civil-law based option
  3. Local notary public – in certain cases, with more limited scope

      The main difference between DIFC wills and local UAE court wills lies in the legal system applied, scope, language, and procedural certainty.

       DIFC wills, registered through the DIFC Courts / DIFC Wills Service Centre, operate under a common-law framework in English. They are specifically designed for non-Muslim expatriates and allow full freedom to distribute UAE-based assets according to the testator’s wishes. DIFC wills can cover real estate, bank accounts, shares, and guardianship of minor children, and probate is handled by the DIFC Courts, which are generally faster, more predictable, and familiar to international families.

      By contrast, local (onshore) UAE wills—registered before a local notary or the relevant judicial department (such as the Abu Dhabi Judicial Department for non-Muslim wills)—operate within the UAE civil-law system and are usually drafted and processed in Arabic. While they can be effective, they tend to be more limited in flexibility, may involve greater interpretation at probate stage, and inheritance procedures are handled by onshore courts, which can be slower and more formalistic.

Yes, but within the limits of Sharia inheritance principles.

If a person dies in the UAE without a valid will, their estate is distributed according to UAE statutory inheritance rules, not personal preference. Article 11 of Federal Decree-Law No. 41 of 2022 (Civil Personal Status Law) sets out the default framework that applies in such cases.

Under this framework, a person is free to dispose of their estate by will, but if no will exists, the law imposes a fixed order of succession. As a starting point, half of the estate passes to the surviving spouse, and the remaining half is divided equally among the children, without distinction between sons and daughters. If there are no children, the estate passes to the parents, or to the surviving parent together with the deceased’s siblings. If none of these relatives exist, the estate devolves to other eligible relatives in accordance with the statutory order.

Article 11 also allows an important exception for foreigners: an heir may request the application of the deceased’s home-country law to the estate, unless there is a registered will stating otherwise. In practice, however, where no will exists and no alternative law is invoked, the UAE courts will open an estate file, identify heirs under Article 11, and administer the estate through probate proceedings, which may include freezing assets until distribution is completed.

.

Yes, a foreign will can be used in the UAE — but with important limitations.

In principle, UAE courts may recognise a will executed abroad, particularly for non-Muslim foreigners, but this is not automatic and usually involves additional procedural steps.

A foreign will does not operate directly in the UAE. It must first be:

  1. Legalised (and translated into Arabic), and
  2. Submitted to the UAE courts for recognition and probate. Using a foreign will in the UAE often means:
  1. Longer probate proceedings
    Asset freezing (bank accounts, property) pending court orders
  2. Greater uncertainty and discretion at court level
  3. Higher costs due to translations, experts, and hearings

A DIFC will, registered with the DIFC Courts / DIFC Wills Service Centre, operates under a common-law system in English and has been in place the longest.

It allows non-Muslims to freely distribute UAE-based assets (including property in any emirate), appoint guardians for minor children, and benefit from a well-established probate process that is widely recognised and tested in practice. DIFC wills are often preferred by expatriates with assets across multiple emirates due to their broad acceptance and procedural predictability.

An ADGM will, registered with the ADGM Courts, is also based on English common law and conducted in English, but is Abu Dhabi–centric. ADGM wills similarly allow full testamentary freedom for non-Muslims and cover UAE-based assets and guardianship. In practice, ADGM wills are often chosen by individuals with strong ties to Abu Dhabi or assets primarily located there.

Probate in both the DIFC Courts and the ADGM Courts follows a common-law–based, court-supervised process, designed to be clear, efficient, and familiar to international families.

When a person with a registered DIFC or ADGM will passes away, the executor named in the will applies to the relevant court for a Grant of Probate. If no executor is named or able to act, the court may issue Letters of Administration instead. The application is made in English and typically includes the death certificate, the registered will, asset details, and executor information.

Once the court is satisfied that the will is valid, it issues the Grant, which gives the executor legal authority to:

  • Collect and manage the deceased’s UAE assets
  • Unfreeze bank accounts
  • Transfer or sell property
  • Distribute the estate to beneficiaries in accordance with the will

 

Importantly, DIFC and ADGM probate orders are enforceable across the UAE, allowing assets located outside the free zones (e.g. Dubai or Abu Dhabi mainland) to be dealt with through local authorities without re-litigating inheritance issues.

National court wills cost around AED 3,000–4,000; DIFC wills cost AED 10,000 for a single and AED 15,000 for a mirror will. ADGM USD 950 and ADJD AED 950. All approximate and subject to change by the authorities

Yes, DIFC offers real estate, business, financial, or guardianship wills at lower fees (from AED 5,000–7,500).

Measures to prevent money laundering through client due diligence and reporting obligations.

        Real estate brokers, lawyers, accountants, and corporate service providers

UBO requirements (Ultimate Beneficial Owner requirements) oblige companies to identify, record, and disclose the individuals who ultimately own or control them, even if ownership is held indirectly.

Failure to comply with AML obligations in the UAE can result in significant fines, regulatory sanctions, and criminal liability. Penalties may include substantial administrative fines, suspension or revocation of business licences, restrictions on operations or banking access, and in serious cases, criminal prosecution, imprisonment, and confiscation of assets.

Liability can extend to both the company and its managers or officers, making AML compliance a critical legal and operational requirement.

Yes, though requirements vary, and lack of Emirates ID may slow the process.

      Due to compliance checks, inactivity, or incomplete KYC documentation.

Most UAE banks will request the following documents (exact requirements may vary by bank and risk profile):

  • Trade licence
  • Certificate of incorporation
  • Memorandum & Articles of Association
  • Share certificate(s)
  • Share register
  • Board resolution authorising account opening and signatories
  • Company stamp (if applicable)
  • Ownership & UBO documents
  • Passports of shareholders and UBOs
  • Emirates ID and residence visa (if UAE residents)
  • UBO declaration / register
  • Group structure chart (if part of a group)
  • Management & signatories
  • Passports of directors and authorised signatories
  • Emirates ID and visa (if applicable)
  • Specimen signatures / signature forms
  • Business & substance
  • Description of business activities
  • Business plan or profile
  • Contracts, invoices, or client agreements
  • Source of funds and source of wealth explanation
  • Expected transaction volumes and counterparties
  • Address & compliance
  • Office lease / Ejari / flexi-desk agreement (if applicable)
  • Proof of address (company and/or shareholders)
  • Bank application forms and KYC questionnaires

No, UAE banks require physical presence of authorized signatories.

Yes — companies in the UAE may be subject to corporate tax, depending on their income and status.

UAE corporate tax in brief
The UAE introduced federal corporate tax effective 1 June 2023.

Standard rate: 9% on taxable profits exceeding AED 375,000.
0% rate: Applies to taxable profits up to AED 375,000 (to support SMEs).

Mainland companies and most free zone companies are within scope.

Free zone companies may continue to benefit from 0% tax only if they qualify as a Qualifying Free Zone Person and meet substance and compliance conditions.

Individuals generally do not pay corporate tax unless they conduct a business activity requiring a licence.

Exemptions
Certain public benefit entities
Pension and investment funds (subject to conditions)

  The UAE does not levy personal income tax on salaries or employment income, although individuals may still have tax obligations in other jurisdictions depending on their nationality or tax residence.

Most UAE companies must register with the UAE Federal Tax Authority for corporate tax and file annual tax returns. Free zone entities also need to register, even if they expect a 0% rate.

Value Added Tax (VAT) is currently 5% on most goods and services supplied in the UAE. Certain sectors such as basic healthcare, basic education, and residential real estate can be zero-rated or exempt.

A company must register for VAT if its taxable supplies exceed the mandatory registration threshold (AED 375,000) within the last 12 months, or if it expects to exceed it in the next 30 days. That threshold is set in UAE VAT law.

ESR requires certain UAE entities to show real economic activity in the UAE (people, premises, expenditure) for “relevant activities” like headquarters, business, distribution, IP, etc., and to file an annual notification/report.

Generally, the UAE does not impose withholding tax on outbound payments such as dividends, interest, or royalties.

Yes. The UAE has entered into numerous double taxation agreements that allocate taxing rights between countries and reduce or eliminate double taxation on the same income, which is especially relevant for international investors and consultants.

Individuals do not file “personal tax returns” in the UAE, but you may still need:

  • proof of tax residency (tax residency certificate) for another country, and
  • proper reporting in your home country if you’re still tax resident elsewhere.

Yes. We assist with corporate structuring for tax efficiency, ESR notifications, VAT registration, and coordination with tax accountants for filings.

More Information

Didn’t find all the answers you were looking for in our FAQs?
Explore our latest publications for more detailed explanations, legal insights, and updates on key topics in the UAE — from company formation and compliance to family law and arbitration.

 

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