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WLA CO-PRACTICE · UAE · GULF REGION

UAE.
THE GULF'S
INSTITUTIONAL
LEGAL HUB.

WLA holds exclusive co-practice partners across All nine WLA core practices in the UAE — Dubai, Abu Dhabi, DIFC, and ADGM. One brief activates the UAE alongside every other jurisdiction you need, simultaneously.

9%
Corporate Tax — operative
DIFC
Common law jurisdiction
Golden Visa
Expanded categories 2026
Hub
Gulf→CEE and GCC→SE Asia
LEGAL SYSTEM · UAE

THE LEGAL
LANDSCAPE OF
UAE.

Dual legal system. UAE Federal law applies across all emirates. DIFC (Dubai International Financial Centre) and ADGM (Abu Dhabi Global Market) are separate common law jurisdictions — each with its own courts, company law, and employment law. UAE Federal Corporate Tax operative at 9% from June 2023. Labour law reformed with fixed and unlimited term contract changes.

KEY COURTS & INSTITUTIONS
DIFC Courts — common law, English language
ADGM Courts — common law, separate jurisdiction
DIAC — Dubai International Arbitration Centre
ADGM Arbitration Centre — Abu Dhabi
Federal Courts — all non-DIFC/ADGM matters
UAE Ministry of Justice — notarisation and authentication
REGULATORY ENVIRONMENT
MoCI — federal company registration and licensing
DIFC Authority — DIFC company and financial regulation
ADGM Registration Authority — ADGM incorporation
UAE Ministry of HR — employment and visa
ICA — immigration and residence permits
FTA — federal tax authority — corporate tax and VAT
WLA INTELLIGENCE · UAE · LIVE

REGULATORY SIGNALS
FROM
UAE.

WLA Intelligence tracks regulatory changes, enforcement trends, and deal climate signals from UAE in real time — updated by the WLA UAE co-practice partner.

SIGNAL
DETAIL
STATUS
UAE CORP TAX
YEAR TWO
UAE 9% Corporate Tax — Year Two Compliance Cycle Begins
First full annual tax compliance cycle for UAE entities. Free zone regime rules require separate analysis. Every Gulf corridor participant with UAE operations must complete compliance assessment.
ACTIVE
GOLDEN VISA
EXPANDED
UAE Golden Visa — New Professional Categories Added 2026
New categories including remote workers, specialists, and entrepreneurs. Significant for HNW individuals combining UAE Golden Visa with Portugal IFICI for dual-residency planning.
ACTIVE
DIFC
EMPLOYMENT
DIFC Employment Law Amendments — End of Service Gratuity Reforms
Material changes to DIFC employment law including end of service gratuity calculation. All DIFC-registered employers must review and update employment contracts.
HIGH
UAE IP
ENFORCEMENT
UAE Enhanced IP Enforcement in Free Zones — Luxury and Technology Brands
Significantly enhanced anti-counterfeiting enforcement in DIFC and major free zones. Luxury, fashion, and technology brand owners now seeing meaningful UAE IP enforcement.
ACTIVE
WLA QUALIFIED™ PARTNER FIRM · UAE

THE WLA
UAE
CO-PRACTICE PARTNER.

WLA designates one exclusive partner firm per practice per jurisdiction. The WLA UAE partner firm is the sole WLA co-practice partner for UAE mandates — WLA Qualified, reviewed annually, and briefed simultaneously with every other WLA firm on every cross-border matter involving UAE.

MS
WLA QUALIFIED™ PARTNER · UAE
Al Jubairi Law Firm
Riyadh · UAE Corridor
Mused Saud Aljubairi Alrashidi · Founder

Al Jubairi Law Firm is a Saudi and Gulf law firm and WLA Distinguished Partner — one of the most prominent legal institutions in the Kingdom and the Gulf region. The firm co-ordinates WLA co-practice for UAE and Gulf corridor mandates across corporate, dispute, and employment matters.

BRIEF WLA UAE →
PRACTICES HELD IN UAE
CORPORATE M&A
Companies Law · DIFC · ADGM
DISPUTES
DIAC · DIFC Courts · ADGM
TAX
9% Corporate Tax · VAT · Transfer Pricing
IP
Ministry of Economy · Free Zone IP
IMMIGRATION
Golden Visa · Green Visa · ICA
EMPLOYMENT
Federal Labour Law · DIFC Employment Law
NEED A UAE
SPECIALIST?
BRIEF WLA. 48H.