TME LEGAL | DUBAI – RECHT KLAR

NEWS

Legal

3 Sep. 2025

Innovation and Regulation of Cryptocurrencies in the United Arab Emirates

The UAE combines regulatory clarity with openness to innovation to build trust in the crypto sector. Cabinet Resolution No. (111) of 2022 introduced key standards for virtual assets and their providers. Any entity offering such services must obtain a license from the SCA or the relevant local authority – violations may result in significant fines.

Omar Sami

Tax

27 Aug. 2025

OECD Grants Transitional Qualified Status to UAE’s Domestic Minimum Top-up Tax (DMTT)

Recognition reduces compliance burdens for multinationals and strengthens the UAE’s position within the OECD’s global tax framework.

Omar Sami

Employment Law

20 Aug. 2025

Anti-Discrimination and Harassment in the Workplace in the United Arab Emirates – Legal Framework and Employer Obligations

The UAE provides employees with comprehensive protection against workplace discrimination and harassment. This article outlines the key legal provisions, employer obligations, and practical recommendations for maintaining a safe and respectful work environment.

Sebastian Luermann

Business

11 Aug. 2025

Dubai launches Freezone One Passport to simplify multi-zone expansion

Unified trade licensing enables businesses to operate across multiple free zones in Dubai under a single license, improving speed and efficiency in line with the D33 economic agenda.

Derya Bandak

Employment, Legal

5 Aug. 2025

Judicial Shift in UAE Labour Law – Limitation Period for Annual Leave Claims

A recent judgment by the Abu Dhabi Court of Cassation (Case No. 73/2024) marks a notable departure from previous case law by ruling that the limitation period for claiming accrued leave entitlements does not automatically commence at the end of each year of service. Rather, the burden is on the employer to prove that the employee either took the leave or forfeited it with knowledge of the consequences. This decision significantly impacts leave management practices in the UAE and underscores the importance of accurate recordkeeping and timely enforcement of internal HR policies. For employers, the case serves as a strong reminder to proactively monitor and document annual leave usage.

Sebastian Luermann

Legal, Real Estate

30 Juli 2025

Saudi Arabia Enacts New Law Regulating Foreign Property Ownership

Policy opens foreign ownership in designated zones while preserving strict conditions for Makkah and Madinah

Omar Sami

Tax

23 Juli 2025

Tax Liability of German Influencers in Dubai

Influencers Under the Scrutiny of German Tax Authorities – What German Influencers in the UAE Need to Know. North Rhine-Westphalia investigates professional social media actors for suspected tax evasion – other federal states follow suit – Special focus: German influencers based in Dubai

Omar Sami

Tax

15 Juli 2025

Oman Introduces Personal Income Tax Under Royal Decree No. 56/2025

A flat 5 % tax applies to individuals earning above OMR 42,000 p.a., effective 1 January 2028, with executive rules due by mid-2026.

Omar Sami

Business Law

9 Juli 2025

Expiration of Suspension under Commercial Agency Law – Termination Rights for UAE Commercial Agencies Restored

With the expiry of the two-year suspension period on 15 June 2025, the UAE has reverted to the standard legal regime governing the termination of registered commercial agency agreements. UAE courts will assess whether terminations were made in compliance with the required form and notice periods and whether there was a legitimate reason for termination. Unlawful terminations may give rise to claims for damages, which can include lost commissions, consequential damages, or damage to business reputation.

Derya Bandak

Tax

2 Juli 2025

Corporate Income Tax Filing Obligation

CIT Filing Deadline for Financial Years Ending on 31 December 2024 - 30 September 2025 - Many companies must submit their first CIT declaration by 30.09.2025 - What else needs to be considered in addition to the declaration

Omar Sami

Legal, Regulation

25 Juni 2025

New Insurance Brokers Regulation in the UAE: Enhancing Professionalism and Consumer Protection

As of 15 February 2025, the UAE has implemented a major regulatory overhaul of the insurance brokerage sector. The new Insurance Brokers Regulation 2024, issued by the Central Bank, prohibits brokers from handling premiums, introduces strict commission and capital rules, and significantly tightens compliance requirements. This marks a fundamental shift for both insurers and intermediaries, requiring immediate operational and legal adjustments.

Sebastian Luermann

Tax, UAE

18 Juni 2025

UAE: Transfer Pricing and Applying Arm’s Length Principle on Transactions Between Related Parties

3 Steps for Applying Arm´s Length Principle: 1. Identification and Comparability Analysis, 2. Selection of Method and 3. Determining the Arm´s Length Price

Omar Sami