Legal Table

Unified UAE Legislation Database

Standardized law cards, up-to-date versions, and verified links to official government sources. Save hours on search and validation.

All

Audit and accounting

DMCC

DIFC

Name

Status

Issuing Authority

Effective Date

Official Link

1

DIFC Law No. 4 of 2024 on Law of Security

In Force

DIFC

Effective Date

https://...

1

DMCC Legal Framework for Companies

In Force

Effective Date

https://...

1

DIFC Law No. 10 of 2004 on the Court Law

In Force

DIFC

Effective Date

https://...

1

Preferential Creditor Regulations

In Force

DIFC

Effective Date

https://...

1

DIFC Insolvency (Insurers) Regulations (IIR)  

In Force

DIFC

Effective Date

https://...

1

DIFC LAW No. 13 of 2004 LAW REGULATING ISLAMIC FINANCIAL BUSINESS

In Force

Ruler of Dubai

Effective Date

https://...

1

DIFC LAW No. 1 of 2012 MARKETS LAW

In Force

DIFC

Effective Date

https://...

1

DMCC BY-LAWS OF DUBAI DIAMOND EXCHANGE

In Force

Effective Date

https://...

1

Companies Regulations

In Force

DIFC

Effective Date

https://...

1

DIFC Law No. 1 of 2008 on the Arbitration Law

In Force

DIFC

Effective Date

https://...

1

Hotel Operating Regulations (HOR)

In Force

DIFC

Effective Date

https://...

1

DIFC LAW COLLECTIVE INVESTMENT LAW No. 2 of 2010

In Force

DIFC

Effective Date

https://...

1

Regulatory Law DIFC Law No. 1 of 2004

In Force

DIFC

Effective Date

https://...

1

Netting Law DIFC Law No. 2 of 2014

In Force

DIFC

Effective Date

https://...

1

Common Excise Tax Agreement of the States of the Gulf Cooperation Council (GCC)

In Force

GCC Member States representatives

Effective Date

https://...

1

Common VAT Agreement of the States of the Gulf Cooperation Council (GCC)

In Force

GCC Member States representatives

Effective Date

https://...

1

Tax Groups - VAT Guide | VATGGR101| May 2018

In Force

FTA

Effective Date

https://...

1

Cabinet Decision No. 42 of 2018 On Marking Tobacco and Tobacco Products

In Force

The UAE Cabinet

Effective Date

https://...

1

Limited Liability Partnership Regulations

In Force

DIFC

Effective Date

https://...

1

Investment Companies (IC) Regulations

In Force

DIFC

Effective Date

https://...

1

Limited Partnership Regulations

In Force

DIFC

Effective Date

https://...

1

Sample of Share Register

In Force

DIFC

Effective Date

https://...

1

DIFC NPIO Declaration - Single Founding Member

In Force

DIFC

Effective Date

https://...

1

Sample of Directors and Officers Register

In Force

DIFC

Effective Date

https://...

1

DIFC Ultimate Beneficial Owners UBO Register

In Force

DIFC

Effective Date

https://...

1

Share Certificate Template for a Shareholder

In Force

DIFC

Effective Date

https://...

1

Protected Cell Company (PCC) Regulations

In Force

DIFC

Effective Date

https://...

1

Strata Title Regulations

In Force

DIFC

Effective Date

https://...

1

General Partnership Regulations

In Force

DIFC

Effective Date

https://...

1

DIFC NPIO Declaration - Multiple Founding Members

In Force

DIFC

Effective Date

https://...

1

Employment Contracts in DMCC - At a Glance

In Force

Effective Date

https://...

1

Whistleblowing Guidance Note for DMCC Members

In Force

Effective Date

https://...

1

Incorporated Cell Company (ICC) Regulations

In Force

DIFC

Effective Date

https://...

1

Cabinet Decision No. 55 of 2019 on Excise Price for Tobacco Products

In Force

The UAE Cabinet

Effective Date

https://...

1

Financial Collateral Regulations

In Force

DIFC

Effective Date

https://...

1

DEWS Employer executive guide

In Force

Effective Date

https://...

1

DIFC Leasing Law No. 1 of 2020

In Force

DIFC

Effective Date

https://...

1

Charities VAT Guide | VATGCH1

In Force

FTA

Effective Date

https://...

1

Employment Law DIFC Law No. 2 of 2019

In Force

DIFC

Effective Date

https://...

1

OVERVIEW OF DIFC DATA PROTECTION LAW AND REGULATIONS

In Force

DIFC

Effective Date

https://...

1

Common Reporting Standard Regulations

In Force

DIFC

Effective Date

https://...

1

E-Commerce VAT Guide | VATGEC1

In Force

FTA

Effective Date

https://...

1

DMCC Company Name Reservation Rules and Guidelines

In Force

Effective Date

https://...

1

Circular No. 5 of 2021 on Suspicious Transaction Reports

In Force

MOEC

Effective Date

https://...

1

VAT Guide: Real Estate VAT Guide

In Force

Effective Date

https://...

1

Federal Law No. 3 of 2021 Regulating Donations

In Force

President of the UAE

Effective Date

https://...

1

Automotive Sector | VAT Guide | VATGAM1 | 2021

In Force

FTA

Effective Date

https://...

1

Intellectual Property Regulations

In Force

DIFC

Effective Date

https://...

1

Federal Decree-Law No. 43 of 2021 On the Commodities Subject to Non-Proliferation

In Force

President of the UAE

Effective Date

https://...

1

Federal Decree-Law No. 32 of 2021 on Commercial Companies

In Force

President of the UAE

Effective Date

https://...

1

DMCC Internal Policy

In Force

Effective Date

https://...

1

DIFC Law No. 5 of 2020 on Data Protection

In Force

DIFC

Effective Date

https://...

1

Companies Law DIFC Law No. 5 of 2018

In Force

DIFC

Effective Date

https://...

1

DIFC Leasing Law No. 1 of 2020

In Force

DIFC

Effective Date

https://...

1

Limited Liability Partnership Law DIFC Law No. 5 of 2004

In Force

DIFC

Effective Date

https://...

1

DIFC Law No. 4 of 2019 on the Intellectual Property Law

In Force

DIFC

Effective Date

https://...

1

Strata Title Law DIFC Law No. 5 of 2007

In Force

DIFC

Effective Date

https://...

1

General Partnership Law DIFC Law No. 11 of 2004

In Force

DIFC

Effective Date

https://...

1

Limited Partnership Law DIFC Law No. 4 of 2006

In Force

DIFC

Effective Date

https://...

1

Electronic Transactions Law DIFC Law No. 2 of 2017

In Force

DIFC

Effective Date

https://...

1

Common Reporting Standard Law DIFC Law No. 2 of 2018

In Force

DIFC

Effective Date

https://...

1

Employment Regulations

In Force

DIFC

Effective Date

https://...

1

DIFC Code of Market Conduct (CMC)

In Force

DIFC

Effective Date

https://...

1

Cabinet Decision No. 85 of 2022 on Determination of Tax Residency

In Force

The UAE Cabinet

Effective Date

https://...

1

Federal Decree-Law No. 13 of 2022 Concerning Unemployment Insurance Scheme

In Force

President of the UAE

Effective Date

https://...

1

Federal Decree-Law No. 8 of 2017 on the Value Added Tax

In Force

President of the UAE

Effective Date

https://...

1

Federal Decree-Law No. 7 of 2017 on Excise Tax

In Force

President of the UAE

Effective Date

https://...

1

Federal Decree-Law No. 28 of 2022 on the Tax Procedures

In Force

The UAE Cabinet

Effective Date

https://...

1

VAT EMARATAX Instruction: Registration User Manual

In Force

FTA

Effective Date

https://...

1

VAT 201 - Process Final VAT Return - User Manual

In Force

FTA

Effective Date

https://...

1

DIFC Real Property Law No. 10 of 2018

In Force

DIFC

Effective Date

https://...

1

EMPLOYMENT RULES

In Force

Effective Date

https://...

1

Master Community Declaration

In Force

DIFC

Effective Date

https://...

1

Family Arrangements Regulations

In Force

DIFC

Effective Date

https://...

1

Leasing Regulations

In Force

DIFC

Effective Date

https://...

1

Venture Studio Regulations

In Force

DIFC

Effective Date

https://...

1

VAT Guide: Input Tax Apportionment

In Force

FTA

Effective Date

https://...

1

Concept Paper on UAE Corporate Tax DMCC

In Force

Effective Date

https://...

1

Corporate Tax Guide: Registration of Juridical Persons

In Force

FTA

Effective Date

https://...

1

Corporate Tax Guide: Small Business Relief

In Force

FTA

Effective Date

https://...

1

Data Protection Regulations

In Force

DIFC

Effective Date

https://...

1

Corporate Tax Guide: General Guide

In Force

FTA

Effective Date

https://...

1

Corporate Tax Guide: Transfer Pricing Guide

In Force

FTA

Effective Date

https://...

1

Corporate Tax Guide: Non-Resident Persons

In Force

FTA

Effective Date

https://...

1

Corporate Tax Guide: Exempt Income

In Force

FTA

Effective Date

https://...

1

Corporate Tax Guide: Taxation of Foreign Source Income

In Force

FTA

Effective Date

https://...

1

Corporate Tax Guide: Exempt Persons

In Force

FTA

Effective Date

https://...

1

Corporate Tax Guide: Registration of Natural Persons

In Force

FTA

Effective Date

https://...

1

Operating Regulations

In Force

DIFC

Effective Date

https://...

1

Corporate Tax Guide: Taxation of Partnerships

In Force

FTA

Effective Date

https://...

1

DIFC Regulation of 2024 on Ultimate Beneficial Ownership

In Force

DIFC

Effective Date

https://...

1

DIFC Law No. 6 of 2004 on Contract Law in DIFC

In Force

DIFC

Effective Date

https://...

1

DIFC Law No. 9 of 2005 on Personal Property Law

In Force

DIFC

Effective Date

https://...

1

Insolvency Regulations

In Force

DIFC

Effective Date

https://...

1

Digital Assets Law DIFC Law No. 2 of 2024

In Force

DIFC

Effective Date

https://...

1

DIFC Law No. 5 of 2005 on Law of Obligations in the DIFC

In Force

DIFC

Effective Date

https://...

1

Law of Damages and Remedies DIFC Law No. 7 of 2005

In Force

DIFC

Effective Date

https://...

1

Securities Regulations

In Force

DIFC

Effective Date

https://...

1

Foundations Law DIFC Law No. 3 of 2018

In Force

DIFC

Effective Date

https://...

1

Trust Law DIFC Law No. 4 of 2018

In Force

DIFC

Effective Date

https://...

1

Operating Law DIFC Law No. 7 of 2018

In Force

DIFC

Effective Date

https://...

1

Insolvency Law DIFC Law No. 1 of 2019

In Force

DIFC

Effective Date

https://...

1

Corporate Tax Guide: Qualifying Group Relief

In Force

FTA

Effective Date

https://...

1

Federal Decree-Law No. 34 of 2021 On Countering Rumors and Cybercrimes

In Force

President of the UAE

Effective Date

https://...

1

DFSA Regulation of Crypto Tokens

In Force

DIFC

Effective Date

https://...

1

Corporate Tax Guide: Business Restructuring Relief

In Force

FTA

Effective Date

https://...

1

The DFSA Rulebook General Module (GEN)

In Force

DIFC

Effective Date

https://...

1

Prescribed Company Regulations

In Force

DIFC

Effective Date

https://...

1

The DFSA Rulebook Collective Investment Rules (CIR)

In Force

DIFC

Effective Date

https://...

1

Federal Decree-Law No. 28 of 2022 on the Tax Procedures

In Force

The UAE Cabinet

Effective Date

https://...

1

Federal Decree-Law No. 8 of 2017 on the Value Added Tax

In Force

President of the UAE

Effective Date

https://...

1

Licensing Rules

In Force

Effective Date

https://...

1

Dubai Multi Commodities Centre Officer Rules 2024

In Force

Effective Date

https://...

1

DMCCA Companies Limited by Guarantee Regulations

In Force

Effective Date

https://...

1

DMCCA Company Regulations

In Force

Effective Date

https://...

1

Family Office Rules

In Force

Effective Date

https://...

1

Tax Returns | Corporate Tax Guide | CTGTXR1

In Force

FTA

Effective Date

https://...

1

DIFC Real Property Law No. 10 of 2018

In Force

DIFC

Effective Date

https://...

1

DIFC Real Property Regulations

In Force

DIFC

Effective Date

https://...

1

Private Clarifications | Tax Procedures | TPGPC1

In Force

FTA

Effective Date

https://...

1

ADGM Companies Regulations 2020

In Force

ADGM

Effective Date

https://...

1

The DFSA Rulebook Fees Module (FER)

In Force

DIFC

Effective Date

https://...

1

The DFSA Rulebook Authorised Market Institutions (AMI)

In Force

DIFC

Effective Date

https://...

1

The DFSA Rulebook Islamic Finance Rules (IFR)

In Force

DIFC

Effective Date

https://...

1

The DFSA Rulebook Glossary Module (GLO)

In Force

DIFC

Effective Date

https://...

1

The DFSA Rulebook Conduct of Business Module (COB)

In Force

DIFC

Effective Date

https://...

1

The DFSA Rulebook - Markets Rules (MKT)

In Force

DIFC

Effective Date

https://...

1

DIFC Amendment Law DIFC Law No. 1 of 2025

In Force

DIFC

Effective Date

https://...

1

Law of Security DIFC Law No. 4 of 2024

In Force

DIFC

Effective Date

https://...

1

Data Protection Law DIFC Law No. 5 of 2020

In Force

DIFC

Effective Date

https://...

1

Employment Law DIFC Law No. 2 of 2019

In Force

DIFC

Effective Date

https://...

1

Insolvency Law DIFC Law No. 1 of 2019

In Force

DIFC

Effective Date

https://...

1

License Renewal Process Requirements FAQs

In Force

Effective Date

https://...

1

Federal Decree-Law No. 7 of 2017 on Excise Tax

In Force

President of the UAE

Effective Date

https://...

1

Input Tax Apportionment Value Added Tax | VATGIT1

In Force

FTA

Effective Date

https://...

1

DMCC Shareholders Decision Template

In Force

Effective Date

https://...

1

DMCC Board Decision Template (Subsidiary)

In Force

Effective Date

https://...

1

DMCC Board Decision Template (Joint Venture)

In Force

Effective Date

https://...

1

DMCC List of Approved License Activities

In Force

Effective Date

https://...

1

DIFC Sample Template Government Data Sharing Policy

In Force

Effective Date

https://...

1

DIFC Template Appointment Declaration Director

In Force

Effective Date

https://...

1

Standard Articles of Association Prescribed Company

In Force

Effective Date

https://...

1

Personnel Sponsorship Agreement DIFC

In Force

Effective Date

https://...

1

DIFC Standard Charter Template

In Force

Effective Date

https://...

1

DIFC Template Family Details Form

In Force

Effective Date

https://...

1

DIFC Insurance Guide

In Force

Effective Date

https://...

1

Directors certificate for redemption of shares

In Force

Effective Date

https://...

1

DIFC Template Member's Decision

In Force

Effective Date

https://...

1

DIFC Marketing Support Guide

In Force

Effective Date

https://...

1

DIFC Template Certification Policy

In Force

Effective Date

https://...

1

DIFC Template General Partners Resolution

In Force

Effective Date

https://...

1

DIFC Template Financing Statement

In Force

Effective Date

https://...

1

DIFC Employment Law Frequently asked questions (FAQs)

In Force

DIFC

Effective Date

https://...

1

Federal Law No. 7 of 2014 On Combating Terrorism Offences

Not in Force

President of the UAE

Effective Date

https://...

1

Federal Decree-Law No. 9 of 2016 On Bankruptcy

Not in Force

President of the UAE

Effective Date

https://...

1

DIFC Real Property Regulations

Not in Force

DIFC

Effective Date

https://...

1

Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Not in Force

President of the UAE

Effective Date

https://...

1

Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Not in Force

President of the UAE

Effective Date

https://...

1

VAT Public Clarification No. VATP036 of 2024: SWIFT messages

Not in Force

FTA

Effective Date

https://...

1

Federal Law No. 7 of 2014 On Combating Terrorism Offences

Not in Force

President of the UAE

Effective Date

https://...

1

Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Not in Force

President of the UAE

Effective Date

https://...

All

Audit and accounting

DMCC

DIFC

Name

Status

Issuing Authority

Effective Date

Official Link

1

DIFC Law No. 4 of 2024 on Law of Security

In Force

DIFC

Effective Date

https://...

1

DMCC Legal Framework for Companies

In Force

Effective Date

https://...

1

DIFC Law No. 10 of 2004 on the Court Law

In Force

DIFC

Effective Date

https://...

1

Preferential Creditor Regulations

In Force

DIFC

Effective Date

https://...

1

DIFC Insolvency (Insurers) Regulations (IIR)  

In Force

DIFC

Effective Date

https://...

1

DIFC LAW No. 13 of 2004 LAW REGULATING ISLAMIC FINANCIAL BUSINESS

In Force

Ruler of Dubai

Effective Date

https://...

1

DIFC LAW No. 1 of 2012 MARKETS LAW

In Force

DIFC

Effective Date

https://...

1

DMCC BY-LAWS OF DUBAI DIAMOND EXCHANGE

In Force

Effective Date

https://...

1

Companies Regulations

In Force

DIFC

Effective Date

https://...

1

DIFC Law No. 1 of 2008 on the Arbitration Law

In Force

DIFC

Effective Date

https://...

1

Hotel Operating Regulations (HOR)

In Force

DIFC

Effective Date

https://...

1

DIFC LAW COLLECTIVE INVESTMENT LAW No. 2 of 2010

In Force

DIFC

Effective Date

https://...

1

Regulatory Law DIFC Law No. 1 of 2004

In Force

DIFC

Effective Date

https://...

1

Netting Law DIFC Law No. 2 of 2014

In Force

DIFC

Effective Date

https://...

1

Common Excise Tax Agreement of the States of the Gulf Cooperation Council (GCC)

In Force

GCC Member States representatives

Effective Date

https://...

1

Common VAT Agreement of the States of the Gulf Cooperation Council (GCC)

In Force

GCC Member States representatives

Effective Date

https://...

1

Tax Groups - VAT Guide | VATGGR101| May 2018

In Force

FTA

Effective Date

https://...

1

Cabinet Decision No. 42 of 2018 On Marking Tobacco and Tobacco Products

In Force

The UAE Cabinet

Effective Date

https://...

1

Limited Liability Partnership Regulations

In Force

DIFC

Effective Date

https://...

1

Investment Companies (IC) Regulations

In Force

DIFC

Effective Date

https://...

1

Limited Partnership Regulations

In Force

DIFC

Effective Date

https://...

1

Sample of Share Register

In Force

DIFC

Effective Date

https://...

1

DIFC NPIO Declaration - Single Founding Member

In Force

DIFC

Effective Date

https://...

1

Sample of Directors and Officers Register

In Force

DIFC

Effective Date

https://...

1

DIFC Ultimate Beneficial Owners UBO Register

In Force

DIFC

Effective Date

https://...

1

Share Certificate Template for a Shareholder

In Force

DIFC

Effective Date

https://...

1

Protected Cell Company (PCC) Regulations

In Force

DIFC

Effective Date

https://...

1

Strata Title Regulations

In Force

DIFC

Effective Date

https://...

1

General Partnership Regulations

In Force

DIFC

Effective Date

https://...

1

DIFC NPIO Declaration - Multiple Founding Members

In Force

DIFC

Effective Date

https://...

1

Employment Contracts in DMCC - At a Glance

In Force

Effective Date

https://...

1

Whistleblowing Guidance Note for DMCC Members

In Force

Effective Date

https://...

1

Incorporated Cell Company (ICC) Regulations

In Force

DIFC

Effective Date

https://...

1

Cabinet Decision No. 55 of 2019 on Excise Price for Tobacco Products

In Force

The UAE Cabinet

Effective Date

https://...

1

Financial Collateral Regulations

In Force

DIFC

Effective Date

https://...

1

DEWS Employer executive guide

In Force

Effective Date

https://...

1

DIFC Leasing Law No. 1 of 2020

In Force

DIFC

Effective Date

https://...

1

Charities VAT Guide | VATGCH1

In Force

FTA

Effective Date

https://...

1

Employment Law DIFC Law No. 2 of 2019

In Force

DIFC

Effective Date

https://...

1

OVERVIEW OF DIFC DATA PROTECTION LAW AND REGULATIONS

In Force

DIFC

Effective Date

https://...

1

Common Reporting Standard Regulations

In Force

DIFC

Effective Date

https://...

1

E-Commerce VAT Guide | VATGEC1

In Force

FTA

Effective Date

https://...

1

DMCC Company Name Reservation Rules and Guidelines

In Force

Effective Date

https://...

1

Circular No. 5 of 2021 on Suspicious Transaction Reports

In Force

MOEC

Effective Date

https://...

1

VAT Guide: Real Estate VAT Guide

In Force

Effective Date

https://...

1

Federal Law No. 3 of 2021 Regulating Donations

In Force

President of the UAE

Effective Date

https://...

1

Automotive Sector | VAT Guide | VATGAM1 | 2021

In Force

FTA

Effective Date

https://...

1

Intellectual Property Regulations

In Force

DIFC

Effective Date

https://...

1

Federal Decree-Law No. 43 of 2021 On the Commodities Subject to Non-Proliferation

In Force

President of the UAE

Effective Date

https://...

1

Federal Decree-Law No. 32 of 2021 on Commercial Companies

In Force

President of the UAE

Effective Date

https://...

1

DMCC Internal Policy

In Force

Effective Date

https://...

1

DIFC Law No. 5 of 2020 on Data Protection

In Force

DIFC

Effective Date

https://...

1

Companies Law DIFC Law No. 5 of 2018

In Force

DIFC

Effective Date

https://...

1

DIFC Leasing Law No. 1 of 2020

In Force

DIFC

Effective Date

https://...

1

Limited Liability Partnership Law DIFC Law No. 5 of 2004

In Force

DIFC

Effective Date

https://...

1

DIFC Law No. 4 of 2019 on the Intellectual Property Law

In Force

DIFC

Effective Date

https://...

1

Strata Title Law DIFC Law No. 5 of 2007

In Force

DIFC

Effective Date

https://...

1

General Partnership Law DIFC Law No. 11 of 2004

In Force

DIFC

Effective Date

https://...

1

Limited Partnership Law DIFC Law No. 4 of 2006

In Force

DIFC

Effective Date

https://...

1

Electronic Transactions Law DIFC Law No. 2 of 2017

In Force

DIFC

Effective Date

https://...

1

Common Reporting Standard Law DIFC Law No. 2 of 2018

In Force

DIFC

Effective Date

https://...

1

Employment Regulations

In Force

DIFC

Effective Date

https://...

1

DIFC Code of Market Conduct (CMC)

In Force

DIFC

Effective Date

https://...

1

Cabinet Decision No. 85 of 2022 on Determination of Tax Residency

In Force

The UAE Cabinet

Effective Date

https://...

1

Federal Decree-Law No. 13 of 2022 Concerning Unemployment Insurance Scheme

In Force

President of the UAE

Effective Date

https://...

1

Federal Decree-Law No. 8 of 2017 on the Value Added Tax

In Force

President of the UAE

Effective Date

https://...

1

Federal Decree-Law No. 7 of 2017 on Excise Tax

In Force

President of the UAE

Effective Date

https://...

1

Federal Decree-Law No. 28 of 2022 on the Tax Procedures

In Force

The UAE Cabinet

Effective Date

https://...

1

VAT EMARATAX Instruction: Registration User Manual

In Force

FTA

Effective Date

https://...

1

VAT 201 - Process Final VAT Return - User Manual

In Force

FTA

Effective Date

https://...

1

DIFC Real Property Law No. 10 of 2018

In Force

DIFC

Effective Date

https://...

1

EMPLOYMENT RULES

In Force

Effective Date

https://...

1

Master Community Declaration

In Force

DIFC

Effective Date

https://...

1

Family Arrangements Regulations

In Force

DIFC

Effective Date

https://...

1

Leasing Regulations

In Force

DIFC

Effective Date

https://...

1

Venture Studio Regulations

In Force

DIFC

Effective Date

https://...

1

VAT Guide: Input Tax Apportionment

In Force

FTA

Effective Date

https://...

1

Concept Paper on UAE Corporate Tax DMCC

In Force

Effective Date

https://...

1

Corporate Tax Guide: Registration of Juridical Persons

In Force

FTA

Effective Date

https://...

1

Corporate Tax Guide: Small Business Relief

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FTA

Effective Date

https://...

1

Data Protection Regulations

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DIFC

Effective Date

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1

Corporate Tax Guide: General Guide

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FTA

Effective Date

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1

Corporate Tax Guide: Transfer Pricing Guide

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FTA

Effective Date

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1

Corporate Tax Guide: Non-Resident Persons

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FTA

Effective Date

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1

Corporate Tax Guide: Exempt Income

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FTA

Effective Date

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1

Corporate Tax Guide: Taxation of Foreign Source Income

In Force

FTA

Effective Date

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1

Corporate Tax Guide: Exempt Persons

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FTA

Effective Date

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1

Corporate Tax Guide: Registration of Natural Persons

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FTA

Effective Date

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1

Operating Regulations

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DIFC

Effective Date

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1

Corporate Tax Guide: Taxation of Partnerships

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FTA

Effective Date

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1

DIFC Regulation of 2024 on Ultimate Beneficial Ownership

In Force

DIFC

Effective Date

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1

DIFC Law No. 6 of 2004 on Contract Law in DIFC

In Force

DIFC

Effective Date

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1

DIFC Law No. 9 of 2005 on Personal Property Law

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DIFC

Effective Date

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1

Insolvency Regulations

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DIFC

Effective Date

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1

Digital Assets Law DIFC Law No. 2 of 2024

In Force

DIFC

Effective Date

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1

DIFC Law No. 5 of 2005 on Law of Obligations in the DIFC

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DIFC

Effective Date

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1

Law of Damages and Remedies DIFC Law No. 7 of 2005

In Force

DIFC

Effective Date

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1

Securities Regulations

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DIFC

Effective Date

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1

Foundations Law DIFC Law No. 3 of 2018

In Force

DIFC

Effective Date

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1

Trust Law DIFC Law No. 4 of 2018

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DIFC

Effective Date

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1

Operating Law DIFC Law No. 7 of 2018

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DIFC

Effective Date

https://...

1

Insolvency Law DIFC Law No. 1 of 2019

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DIFC

Effective Date

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1

Corporate Tax Guide: Qualifying Group Relief

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FTA

Effective Date

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Federal Decree-Law No. 34 of 2021 On Countering Rumors and Cybercrimes

In Force

President of the UAE

Effective Date

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DFSA Regulation of Crypto Tokens

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DIFC

Effective Date

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Corporate Tax Guide: Business Restructuring Relief

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FTA

Effective Date

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Effective Date

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Effective Date

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DIFC

Effective Date

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Federal Decree-Law No. 28 of 2022 on the Tax Procedures

In Force

The UAE Cabinet

Effective Date

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Federal Decree-Law No. 8 of 2017 on the Value Added Tax

In Force

President of the UAE

Effective Date

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1

Licensing Rules

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Effective Date

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Dubai Multi Commodities Centre Officer Rules 2024

In Force

Effective Date

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1

DMCCA Companies Limited by Guarantee Regulations

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Effective Date

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1

DMCCA Company Regulations

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Effective Date

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Family Office Rules

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Effective Date

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Tax Returns | Corporate Tax Guide | CTGTXR1

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FTA

Effective Date

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DIFC Real Property Law No. 10 of 2018

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DIFC

Effective Date

https://...

1

DIFC Real Property Regulations

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DIFC

Effective Date

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Private Clarifications | Tax Procedures | TPGPC1

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FTA

Effective Date

https://...

1

ADGM Companies Regulations 2020

In Force

ADGM

Effective Date

https://...

1

The DFSA Rulebook Fees Module (FER)

In Force

DIFC

Effective Date

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1

The DFSA Rulebook Authorised Market Institutions (AMI)

In Force

DIFC

Effective Date

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1

The DFSA Rulebook Islamic Finance Rules (IFR)

In Force

DIFC

Effective Date

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1

The DFSA Rulebook Glossary Module (GLO)

In Force

DIFC

Effective Date

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1

The DFSA Rulebook Conduct of Business Module (COB)

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DIFC

Effective Date

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1

The DFSA Rulebook - Markets Rules (MKT)

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DIFC

Effective Date

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DIFC Amendment Law DIFC Law No. 1 of 2025

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DIFC

Effective Date

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1

Law of Security DIFC Law No. 4 of 2024

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DIFC

Effective Date

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1

Data Protection Law DIFC Law No. 5 of 2020

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Effective Date

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1

Employment Law DIFC Law No. 2 of 2019

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DIFC

Effective Date

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1

Insolvency Law DIFC Law No. 1 of 2019

In Force

DIFC

Effective Date

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Effective Date

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Federal Decree-Law No. 7 of 2017 on Excise Tax

In Force

President of the UAE

Effective Date

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1

Input Tax Apportionment Value Added Tax | VATGIT1

In Force

FTA

Effective Date

https://...

1

DMCC Shareholders Decision Template

In Force

Effective Date

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1

DMCC Board Decision Template (Subsidiary)

In Force

Effective Date

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1

DMCC Board Decision Template (Joint Venture)

In Force

Effective Date

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1

DMCC List of Approved License Activities

In Force

Effective Date

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DIFC Sample Template Government Data Sharing Policy

In Force

Effective Date

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1

DIFC Template Appointment Declaration Director

In Force

Effective Date

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1

Standard Articles of Association Prescribed Company

In Force

Effective Date

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1

Personnel Sponsorship Agreement DIFC

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Effective Date

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1

DIFC Standard Charter Template

In Force

Effective Date

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1

DIFC Template Family Details Form

In Force

Effective Date

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1

DIFC Insurance Guide

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Effective Date

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1

Directors certificate for redemption of shares

In Force

Effective Date

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1

DIFC Template Member's Decision

In Force

Effective Date

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1

DIFC Marketing Support Guide

In Force

Effective Date

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1

DIFC Template Certification Policy

In Force

Effective Date

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1

DIFC Template General Partners Resolution

In Force

Effective Date

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DIFC Template Financing Statement

In Force

Effective Date

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1

DIFC Employment Law Frequently asked questions (FAQs)

In Force

DIFC

Effective Date

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Federal Law No. 7 of 2014 On Combating Terrorism Offences

Not in Force

President of the UAE

Effective Date

https://...

1

Federal Decree-Law No. 9 of 2016 On Bankruptcy

Not in Force

President of the UAE

Effective Date

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1

DIFC Real Property Regulations

Not in Force

DIFC

Effective Date

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1

Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Not in Force

President of the UAE

Effective Date

https://...

1

Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Not in Force

President of the UAE

Effective Date

https://...

1

VAT Public Clarification No. VATP036 of 2024: SWIFT messages

Not in Force

FTA

Effective Date

https://...

1

Federal Law No. 7 of 2014 On Combating Terrorism Offences

Not in Force

President of the UAE

Effective Date

https://...

1

Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Not in Force

President of the UAE

Effective Date

https://...