TME LEGAL | DUBAI – RECHT KLAR

NEWS

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

Business Law, Economy, Legal

19 März 2025

Dubai Facilitates Freezone Companies‘ Expansion to the Mainland

With the enactment of Executive Council Resolution No. (11) of 2025, Dubai has introduced a significant regulatory milestone aimed at facilitating the expansion of Freezone companies within the emirate. Until now, companies registered in one of Dubai’s numerous Freezones were generally restricted to operating within these designated areas. Although there were previously limited options to conduct activities outside the Freezone with specific permits, the process was often complex and involved significant administrative hurdles. The new resolution removes many of these obstacles by explicitly allowing Freezone companies to offer their services and products on Dubai’s mainland. However, this is subject to specific regulatory requirements, particularly the need to obtain the relevant licenses or approvals from the Dubai Department of Economy and Tourism (DET).

Omar Sami

Tax

12 März 2025

Implementation of E-Invoicing for 2026

With the UAE’s e-invoicing mandate set for July 2026, businesses must act promptly to ensure compliance. The adoption of digital invoice formats, integration with ASPs, and alignment with the Peppol framework will be essential for meeting regulatory requirements.

Omar Sami

Legal, UAE

5 März 2025

Amendments of Family- and Inheritance Law in the UAE: Federal Personal Status Law No. 41 of 2024

Federal Decree-Law No. 41 of 2024 represents a significant advancement in the UAE’s personal status legal framework. This legislation introduces significant changes to family law, marriage, divorce, custody, and inheritance, reflecting the UAE’s commitment to modernizing its legal system while balancing the interests of both citizens and expatriates. The primary objective of the new law is to enhance family stability, ensure procedural efficiency, and align legal principles with contemporary societal needs.

Sebastian Luermann