TME LEGAL | DUBAI – RECHT KLAR

NEWS

Legal

11 Juni 2025

UAE Media Law Update 2025: Key Changes Effective May 2025 and Their Impact on Businesses

The May 2025 amendments to Federal Decree-Law No. 55/2023, complemented by Cabinet Resolution No. (20) of 2025 on Media Activities Regulation, mark a pivotal development in UAE media law. Influencers and digital content creators are now subject to stringent regulatory standards comparable to traditional media companies.

Sebastian Luermann

Tax

4 Juni 2025

Germany/UAE: UAE Foundations – No Look-Through Taxation for Beneficiaries in Germany?

Ruling on Attribution Taxation: Implications for Foundations in non-EU Countries Adjusting the Application in Light of Free Movement of Capital

Omar Sami

Financial Regulation

25 Mai 2025

Saudi Arabia Introduces New UBO Rules

Starting from 3 April 2025, Saudi Arabia will enforce new Ultimate Beneficial Ownership (UBO) regulations aimed at increasing corporate transparency and aligning with international anti-money laundering standards. These reforms represent a significant milestone in the Kingdom’s commitment to combat financial crime and foster investor confidence. Companies operating in Saudi Arabia must prepare now to comply with these comprehensive new requirements.

Omar Sami

Tax

21 Mai 2025

UAE: VAT Amendments Redefine Composite Supply Criteria

Looking closer at the VAT regulations effective since November 2024 that alter the treatment of multi-component supplies, impacting various industries

Omar Sami

Cybersecurity, Legal

14 Mai 2025

Appointment of Data Protection Officers in Saudi Arabia: New SDAIA Requirements

Through the newly introduced rules on the appointment of Data Protection Officers, SDAIA has concretized one of the central governance mechanisms of the PDPL. The requirements closely follow international standards, especially those of the EU GDPR, while adapting them to the specific needs of the Saudi regulatory environment.

Sebastian Luermann

Tax

7 Mai 2025

FTA waives Penalties for late Corporate Tax Registration

The FTA, in collaboration with the Ministry of Finance, has initiated a temporary waiver of these penalties. This initiative encourages voluntary compliance and provides a grace period for entities to fulfill their tax obligations without incurring fines.

Omar Sami

Employment Law, Legal

30 Apr. 2025

Termination of Fixed-Term Employment Contracts under the New Saudi Labor Law

Recent changes in Saudi labor law now allow employees to resign from fixed-term employment contracts early. These reforms provide more flexibility and increase mobility in the labor market, contributing to a more dynamic working environment in Saudi Arabia.

Sebastian Luermann

Tax

23 Apr. 2025

Tax Audits in the UAE

Tax audits in the UAE often trigger apprehension among businesses due to the country’s rigorous tax compliance regime. This article outlines the legal foundation of tax audits under UAE law, delineates the rights of both the Federal Tax Authority (FTA) and taxpayers, and provides strategic guidance for businesses to prepare effectively. Emphasizing readiness, procedural awareness, and system reliability, the article aims to foster a proactive compliance mindset among UAE-based enterprises.

Omar Sami

Tax

14 Apr. 2025

FTA Publishes New Guide on Interest Deduction Limitation Rules under UAE Corporate Tax Law

The guide reflects the UAE’s intention to bring its corporate tax regime in line with international best practices, particularly the OECD’s BEPS (Base Erosion and Profit Shifting) framework, specifically Action 4, which addresses excessive interest deductions. Companies are well advised to incorporate these rules into their tax planning strategies to avoid adverse consequences and to benefit from the flexibility that the legislation offers when applied correctly.

Omar Sami

Employment Law, Legal

9 Apr. 2025

Legal Analysis of the UAE’s New End-of-Service Gratuity Savings Scheme

The UAE’s new end-of-service savings model represents a forward-thinking reform that offers substantial benefits for both employees and employers. The ability to transfer gratuity funds into professionally managed investment schemes provides greater transparency and long-term financial security. Companies interested in participating should proactively adjust their internal processes to take full advantage of this innovative model.

Derya Bandak

Legal

2 Apr. 2025

The New UAE Competition Law

The reform of competition law in the UAE marks a significant step towards a more modern and transparent regulatory framework. The introduction of clearly defined merger control thresholds, the elimination of broad sectoral exemptions, and the substantial tightening of penalties reflect a more regulated competitive environment. The law came into force on December 29, 2023, while the new merger control thresholds have been in effect since March 31, 2025. Companies must therefore ensure full compliance with these new provisions as of that date.

Omar Sami

Legal

25 März 2025

Law No. 2 of 2025: Comprehensive reform of the DIFC Courts Law

Law No. (2) of 2025 marks a significant milestone in the development of the DIFC Courts, with a strong focus on mediation, judicial efficiency und a human-centered approach to dispute resolution. By clearly delineating jurisdictional boundaries, introducing mechanisms for amicable settlements, and enhancing procedural flexibility, the law reinforces the DIFC’s standing as a premier international financial center with a modern and effective judicial framework.

Sebastian Luermann