TME LEGAL | DUBAI – RECHT KLAR

NEWS

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

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