United Arab Emirates: M&A/Private Equity

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.

In April 2025, the UAE introduced a major reform to its merger control regime by introducing new revenue-based threshold that apply alongside the existing market share threshold.

The UAE has introduced significant changes to its merger control framework with the issuance of Cabinet Resolution No. (3) of 2025, which establishes the long-awaited thresholds for merger filings.