United Arab Emirates: Corporate and Company Law

Investors approaching the UAE market tend to encounter a free zone in UAE early because of streamlined registration, full foreign ownership, complete foreign ownership rights, full repatriation of profits and capital, and tax advantages such as no personal income tax and, in many cases, 0% corporate tax for qualifying businesses. Over time, UAE free zones have become embedded in how businesses and investment structures are built across the region, attracting both foreign investors and international businesses.

The intention of this article is to give practical advice and information to entrepreneurs wanting to relocate in the UAE region. Besides the initial excitement of relocating to a business friendly jurisdiction which is also vibrant and packed with expats, there are some key matters an entrepreneur must consider prior to their decision.

Johannes Jonas, managing partner of Cohen & Gresser's Dubai office, explains why familiarity can create a false sense of confidence—and why long-term success in the Gulf depends on understanding the region's business culture as much as its legal framework.

The United Arab Emirates has introduced a comprehensive new Civil Transactions Law that fundamentally reshapes the country's civil and commercial legal framework. Federal Decree Law No. 25 of 2025 replaces legislation that has been in place since 1985, introducing statutory duties around pre-contractual conduct, expanded grounds for challenging contracts, and material changes to corporate structures and assignment rules.

The New UAE Civil Code introduces significant reforms to contract law, establishing mandatory good faith obligations in negotiations, comprehensive disclosure requirements that cannot be contracted out of, and modernised rules for contract formation and interpretation. These changes fundamentally reshape how commercial parties must conduct pre-contractual negotiations and structure their agreements in the UAE.

Anthony Saad and Bharat Rajani examine the UAE Commercial Companies Law amendments introduced by Federal Decree-Law No. 20 of 2025, exploring reforms that enhance corporate flexibility, investor protection, and business structuring opportunities. The amendments introduce developments such as multiple share classes, statutory drag-along and tag-along rights, redomiciliation between mainland and free zone jurisdictions, and the recognition of non-profit companies.

The UAE and Ecuador have recently taken a significant step towards deepening cross‑border investment through the signing of a bilateral investment treaty (BIT).

The UAE Contracts are governed by two primary legislations, the Civil Code and the Commercial Transactions Law. The Civil Code Law under Federal Decree Law No. 25 of 2025, to be enacted on 1st June 2026...

For years, pricing between group companies in the UAE was more about practicality than policy. That approach has changed quickly and decisively. Today, the context of transfer pricing in the UAE is no longer limited to tax teams.