{"id":3087,"date":"2026-10-26T05:34:05","date_gmt":"2026-10-26T05:34:05","guid":{"rendered":"https:\/\/insight.thomsonreuters.com\/mena\/legal\/?post_type=insight_resource&#038;p=3087"},"modified":"2026-10-26T05:34:06","modified_gmt":"2026-10-26T05:34:06","slug":"key-legal-updates-in-the-uae-q3-2026","status":"publish","type":"insight_resource","link":"https:\/\/insight.thomsonreuters.com\/mena\/legal\/resources\/resource\/key-legal-updates-in-the-uae-q3-2026","title":{"rendered":"Key Legal Updates in the UAE \u2013 Q3 2026"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Insights from the Practical Law Middle East Team<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">This article is part of a series of quarterly updates examining the key legal developments in the UAE across all practice areas, written by the<a href=\"https:\/\/mena.thomsonreuters.com\/en\/products-services\/legal\/practical-law-middle-east.html\" data-type=\"link\" data-id=\"https:\/\/mena.thomsonreuters.com\/en\/products-services\/legal\/practical-law-middle-east.html\"> Practical Law Middle East team<\/a>.<\/p>\n\n\n\n<figure class=\"wp-block-video\"><video height=\"600\" style=\"aspect-ratio: 1200 \/ 600;\" width=\"1200\" controls src=\"https:\/\/insight.thomsonreuters.com\/mena\/legal\/wp-content\/uploads\/sites\/10\/2026\/10\/Q3-26-Legal-Developments-in-the-UAE-1200-x-600-px-1.mp4\"><\/video><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">This easy-to-access resource includes:<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Corporate<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>DIFC: Amended Prescribed Company Regulations Enacted<\/li>\n\n\n\n<li>Dubai: Enhanced UBO Declaration Process<\/li>\n\n\n\n<li>UAE Financial Intelligence Unit Publishes 2025 Annual Report<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Commercial<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ADGM: Commercial Permits Framework Strengthened for Sales and Promotions<\/li>\n\n\n\n<li>Cabinet Decision No. 105 of 2026 on Competition Law Fees<\/li>\n\n\n\n<li>New Executive Regulations Strengthen Enforcement Against Commercial Fraud<\/li>\n\n\n\n<li>Guidelines on Relevant Market Definition in UAE Competition Law<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tax<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Domestic Top-Up Tax: Updated OECD Commentary Adopted<\/li>\n\n\n\n<li>New Audit Requirements for Free Zone Distributors<\/li>\n\n\n\n<li>Small Business Relief Extended to 2029<\/li>\n\n\n\n<li>Minimum Excise Price Introduced for Electronic Smoking Liquids<\/li>\n\n\n\n<li>Verification Requirements Introduced for Input Tax Deduction<\/li>\n\n\n\n<li>New Rules on Maintaining Accounting Records and Commercial Books<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Employment<\/strong><br><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>DIFC Court: Guidance on Costs in Employment Disputes<\/li>\n\n\n\n<li>DIFC Court: Success on an Application Does Not Guarantee a Costs Order<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Banking and Finance<\/strong><br><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>UAE Declares Financial Emergency, Activating Chapter 5 of the Bankruptcy Law<\/li>\n\n\n\n<li>DIFC: DFSA Proposes Overhaul of DIFC Funds Framework<\/li>\n\n\n\n<li>ADGM: Guidance on Cash Prohibition for Certain Licence Holders<\/li>\n\n\n\n<li>Central Bank Law: September Reconciliation Deadline<\/li>\n\n\n\n<li>UAE Capital Market Authority Updates Technical Services Fee Schedule<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>IP and IT<\/strong><br><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cabinet Resolution Sets Minimum Age for Social Media Access<\/li>\n\n\n\n<li>Dubai: Media Narrative Committee Established<\/li>\n\n\n\n<li>Music Royalty Collection to Start 1 December 2026<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Litigation<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Abu Dhabi: Judicial Department to Roll Out AI Judicial Platform<\/li>\n\n\n\n<li>DIFC Courts Launch Commercial Mediation Scheme<\/li>\n\n\n\n<li>DMCC and DIFC Courts Expand Strategic Partnership<\/li>\n\n\n\n<li>Conflict of Jurisdiction Tribunal Limits DIFC Information-Gathering Powers Where Dubai Courts Supervise Execution<\/li>\n\n\n\n<li>Dubai: Resolution Regulating Use of Cameras in Documenting Violations and Enforcement Procedures<\/li>\n\n\n\n<li>Dubai: Conflict of Jurisdiction Tribunal Distinguishes Recognition of Foreign Arbitral Awards from Compulsory<\/li>\n\n\n\n<li>Enforcement<\/li>\n\n\n\n<li>UAE Accedes to the Singapore Convention on Mediation<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">To stay informed about the latest key legal developments in the UAE, we invite you to download <strong>your complimentary copy of \u201cLegal Developments in the UAE.\u201d<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The legal writers for <a href=\"https:\/\/mena.thomsonreuters.com\/en\/products-services\/legal\/practical-law-middle-east.html\" data-type=\"link\" data-id=\"https:\/\/mena.thomsonreuters.com\/en\/products-services\/legal\/practical-law-middle-east.html\">Practical Law Middle<\/a> East bring extensive experience from leading law firms and in-house legal departments. They are fully committed to developing and maintaining practical how-to guides and resources that enable you and your team in the Middle East to find fast and efficient solutions.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Insights from the Practical Law Middle East Team This article is part of a series of quarterly updates examining the key legal developments in the UAE across all practice areas,&hellip;<\/p>\n","protected":false},"author":80,"featured_media":2784,"template":"","categories":[625],"tags":[272,425],"resource_type":[593],"insight_job_role":[],"insight_practice_area":[],"class_list":["entry","author-legal-insight-au","post-3087","insight_resource","type-insight_resource","status-publish","has-post-thumbnail","category-research-and-know-how","tag-in-house-legal-departments","tag-practical-law","resource_type-full-guide","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>UAE Legal Developments \u2013 September 2026 | Practical Law<\/title>\n<meta name=\"description\" content=\"Explore key UAE legal developments from Q3 2026, covering corporate, commercial, tax, employment, banking, finance, IP, IT and litigation.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/insight.thomsonreuters.com\/mena\/legal\/resources\/resource\/key-legal-updates-in-the-uae-q3-2026\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"UAE Legal Developments \u2013 September 2026 | Practical Law\" \/>\n<meta property=\"og:description\" content=\"Explore key UAE legal developments from Q3 2026, covering corporate, commercial, tax, employment, banking, finance, IP, IT and litigation.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/insight.thomsonreuters.com\/mena\/legal\/resources\/resource\/key-legal-updates-in-the-uae-q3-2026\" \/>\n<meta property=\"og:site_name\" content=\"TR - Legal Insight MENA\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-26T05:34:06+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/insight.thomsonreuters.com\/mena\/legal\/wp-content\/uploads\/sites\/10\/2025\/11\/GettyImages-2134819833.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2308\" \/>\n\t<meta property=\"og:image:height\" content=\"1298\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/insight.thomsonreuters.com\\\/mena\\\/legal\\\/resources\\\/resource\\\/key-legal-updates-in-the-uae-q3-2026\",\"url\":\"https:\\\/\\\/insight.thomsonreuters.com\\\/mena\\\/legal\\\/resources\\\/resource\\\/key-legal-updates-in-the-uae-q3-2026\",\"name\":\"UAE Legal Developments \u2013 September 2026 | Practical Law\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/insight.thomsonreuters.com\\\/mena\\\/legal\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/insight.thomsonreuters.com\\\/mena\\\/legal\\\/resources\\\/resource\\\/key-legal-updates-in-the-uae-q3-2026#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/insight.thomsonreuters.com\\\/mena\\\/legal\\\/resources\\\/resource\\\/key-legal-updates-in-the-uae-q3-2026#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/insight.thomsonreuters.com\\\/mena\\\/legal\\\/wp-content\\\/uploads\\\/sites\\\/10\\\/2025\\\/11\\\/GettyImages-2134819833.jpg\",\"datePublished\":\"2026-10-26T05:34:05+00:00\",\"dateModified\":\"2026-10-26T05:34:06+00:00\",\"description\":\"Explore key UAE legal developments from Q3 2026, covering corporate, commercial, tax, employment, banking, finance, IP, IT and litigation.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/insight.thomsonreuters.com\\\/mena\\\/legal\\\/resources\\\/resource\\\/key-legal-updates-in-the-uae-q3-2026#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/insight.thomsonreuters.com\\\/mena\\\/legal\\\/resources\\\/resource\\\/key-legal-updates-in-the-uae-q3-2026\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/insight.thomsonreuters.com\\\/mena\\\/legal\\\/resources\\\/resource\\\/key-legal-updates-in-the-uae-q3-2026#primaryimage\",\"url\":\"https:\\\/\\\/insight.thomsonreuters.com\\\/mena\\\/legal\\\/wp-content\\\/uploads\\\/sites\\\/10\\\/2025\\\/11\\\/GettyImages-2134819833.jpg\",\"contentUrl\":\"https:\\\/\\\/insight.thomsonreuters.com\\\/mena\\\/legal\\\/wp-content\\\/uploads\\\/sites\\\/10\\\/2025\\\/11\\\/GettyImages-2134819833.jpg\",\"width\":2308,\"height\":1298,\"caption\":\"Panorama of skyline downtown Dubai at sunrise from Canal Creek, United Arab Emirates\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/insight.thomsonreuters.com\\\/mena\\\/legal\\\/resources\\\/resource\\\/key-legal-updates-in-the-uae-q3-2026#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/insight.thomsonreuters.com\\\/mena\\\/legal\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Resources\",\"item\":\"https:\\\/\\\/insight.thomsonreuters.com\\\/mena\\\/legal\\\/resources\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Key Legal Updates in the UAE \u2013 Q3 2026\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/insight.thomsonreuters.com\\\/mena\\\/legal\\\/#website\",\"url\":\"https:\\\/\\\/insight.thomsonreuters.com\\\/mena\\\/legal\\\/\",\"name\":\"TR - Legal Insight MENA\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/insight.thomsonreuters.com\\\/mena\\\/legal\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"UAE Legal Developments \u2013 September 2026 | Practical Law","description":"Explore key UAE legal developments from Q3 2026, covering corporate, commercial, tax, employment, banking, finance, IP, IT and litigation.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/insight.thomsonreuters.com\/mena\/legal\/resources\/resource\/key-legal-updates-in-the-uae-q3-2026","og_locale":"en_US","og_type":"article","og_title":"UAE Legal Developments \u2013 September 2026 | Practical Law","og_description":"Explore key UAE legal developments from Q3 2026, covering corporate, commercial, tax, employment, banking, finance, IP, IT and litigation.","og_url":"https:\/\/insight.thomsonreuters.com\/mena\/legal\/resources\/resource\/key-legal-updates-in-the-uae-q3-2026","og_site_name":"TR - Legal Insight MENA","article_modified_time":"2026-10-26T05:34:06+00:00","og_image":[{"width":2308,"height":1298,"url":"https:\/\/insight.thomsonreuters.com\/mena\/legal\/wp-content\/uploads\/sites\/10\/2025\/11\/GettyImages-2134819833.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/insight.thomsonreuters.com\/mena\/legal\/resources\/resource\/key-legal-updates-in-the-uae-q3-2026","url":"https:\/\/insight.thomsonreuters.com\/mena\/legal\/resources\/resource\/key-legal-updates-in-the-uae-q3-2026","name":"UAE Legal Developments \u2013 September 2026 | Practical Law","isPartOf":{"@id":"https:\/\/insight.thomsonreuters.com\/mena\/legal\/#website"},"primaryImageOfPage":{"@id":"https:\/\/insight.thomsonreuters.com\/mena\/legal\/resources\/resource\/key-legal-updates-in-the-uae-q3-2026#primaryimage"},"image":{"@id":"https:\/\/insight.thomsonreuters.com\/mena\/legal\/resources\/resource\/key-legal-updates-in-the-uae-q3-2026#primaryimage"},"thumbnailUrl":"https:\/\/insight.thomsonreuters.com\/mena\/legal\/wp-content\/uploads\/sites\/10\/2025\/11\/GettyImages-2134819833.jpg","datePublished":"2026-10-26T05:34:05+00:00","dateModified":"2026-10-26T05:34:06+00:00","description":"Explore key UAE legal developments from Q3 2026, covering corporate, commercial, tax, employment, banking, finance, IP, IT and litigation.","breadcrumb":{"@id":"https:\/\/insight.thomsonreuters.com\/mena\/legal\/resources\/resource\/key-legal-updates-in-the-uae-q3-2026#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/insight.thomsonreuters.com\/mena\/legal\/resources\/resource\/key-legal-updates-in-the-uae-q3-2026"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/insight.thomsonreuters.com\/mena\/legal\/resources\/resource\/key-legal-updates-in-the-uae-q3-2026#primaryimage","url":"https:\/\/insight.thomsonreuters.com\/mena\/legal\/wp-content\/uploads\/sites\/10\/2025\/11\/GettyImages-2134819833.jpg","contentUrl":"https:\/\/insight.thomsonreuters.com\/mena\/legal\/wp-content\/uploads\/sites\/10\/2025\/11\/GettyImages-2134819833.jpg","width":2308,"height":1298,"caption":"Panorama of skyline downtown Dubai at sunrise from Canal Creek, United Arab Emirates"},{"@type":"BreadcrumbList","@id":"https:\/\/insight.thomsonreuters.com\/mena\/legal\/resources\/resource\/key-legal-updates-in-the-uae-q3-2026#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/insight.thomsonreuters.com\/mena\/legal\/"},{"@type":"ListItem","position":2,"name":"Resources","item":"https:\/\/insight.thomsonreuters.com\/mena\/legal\/resources"},{"@type":"ListItem","position":3,"name":"Key Legal Updates in the UAE \u2013 Q3 2026"}]},{"@type":"WebSite","@id":"https:\/\/insight.thomsonreuters.com\/mena\/legal\/#website","url":"https:\/\/insight.thomsonreuters.com\/mena\/legal\/","name":"TR - Legal Insight MENA","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/insight.thomsonreuters.com\/mena\/legal\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"}]}},"_links":{"self":[{"href":"https:\/\/insight.thomsonreuters.com\/mena\/legal\/wp-json\/wp\/v2\/insight_resource\/3087","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/insight.thomsonreuters.com\/mena\/legal\/wp-json\/wp\/v2\/insight_resource"}],"about":[{"href":"https:\/\/insight.thomsonreuters.com\/mena\/legal\/wp-json\/wp\/v2\/types\/insight_resource"}],"author":[{"embeddable":true,"href":"https:\/\/insight.thomsonreuters.com\/mena\/legal\/wp-json\/wp\/v2\/users\/80"}],"version-history":[{"count":5,"href":"https:\/\/insight.thomsonreuters.com\/mena\/legal\/wp-json\/wp\/v2\/insight_resource\/3087\/revisions"}],"predecessor-version":[{"id":3100,"href":"https:\/\/insight.thomsonreuters.com\/mena\/legal\/wp-json\/wp\/v2\/insight_resource\/3087\/revisions\/3100"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/insight.thomsonreuters.com\/mena\/legal\/wp-json\/wp\/v2\/media\/2784"}],"wp:attachment":[{"href":"https:\/\/insight.thomsonreuters.com\/mena\/legal\/wp-json\/wp\/v2\/media?parent=3087"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/insight.thomsonreuters.com\/mena\/legal\/wp-json\/wp\/v2\/categories?post=3087"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/insight.thomsonreuters.com\/mena\/legal\/wp-json\/wp\/v2\/tags?post=3087"},{"taxonomy":"resource_type","embeddable":true,"href":"https:\/\/insight.thomsonreuters.com\/mena\/legal\/wp-json\/wp\/v2\/resource_type?post=3087"},{"taxonomy":"insight_job_role","embeddable":true,"href":"https:\/\/insight.thomsonreuters.com\/mena\/legal\/wp-json\/wp\/v2\/insight_job_role?post=3087"},{"taxonomy":"insight_practice_area","embeddable":true,"href":"https:\/\/insight.thomsonreuters.com\/mena\/legal\/wp-json\/wp\/v2\/insight_practice_area?post=3087"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}