What is the main source of law authorising this entity form?

Federal Law No. 32 of 2021 on Commercial Companies Law, as amended (the “UAE Commercial Companies Law”).

Give a brief summary of the entity form:

Does the entity possess separate legal personality?

A limited liability company (LLC) has a separate legal entity.

(Maximum) period of existence

The duration of an LLC may be determined in the Memorandum of Association (MOA) by the shareholders and it is permitted to exist for an indefinite period.

Governing document(s)

The primary documents are the license and notarized MOA (including its subsequent amendments) of the LLC.

Liability of incorporators / shareholders

The shareholders' liability is limited to the value of their respective shares in the capital of the LLC.

(Governing) bodies

An LLC is governed by one or more managers or Board of Managers as set out in the MOA. In certain cases, a Board of Directors may be constituted.

Other particularities

Pursuant to the UAE Commercial Companies Law, foreign ownership restrictions have been abolished for most sectors allowing (100%) foreign ownership in LLCS unless restricted under the UAE’s Strategic Activities List.

The requirement to allocate a legal reserve in an LLC has been reduced from 10% to 5% of net profits annually, and shareholders may decide to stop such allocation if the legal reserve reaches 50% of its total share capital.

An LLC may carry conduct activity(ies) all over UAE (including free zones) and outside of UAE (without restriction).

A registered lease agreement for a physical premises (office, industrial or retail space) is required to incorporate and maintain the license of an LLC. The lease must be registered with the relevant authority (e.g. Ejari in Dubai or Tawtheeq in Abu Dhabi) as part of the licensing process with the Department of Economic Development (DED).

Regulatory approvals may be required from the respective government authorities depending on the licensed activity.

Annual renewal of the license is required for the continued operation of the LLC.

LLCs are subject to UAE tax laws including:

• 5% VAT (applicable to taxable supplies)
• Corporate Income Tax introduced from 1 June 2023, with rates as follows:
  • 0 % on taxable income up to AED 375,000
  • 9% on taxable income above AED 375,000

All UAE companies including LLCs must identify and register their Ultimate Beneficial Owners (UBOs). UBO registers must be filed with the licensing authority and kept up to date.

Depending on the activity and risk classification, LLCs may also fall under Anti-Money Laundering (AML) compliance obligations, including registration with the goAML system and adoption of AML policies and reporting processes.

Can this type of entity be involved in international transactions and restructurings (e.g. cross border mergers, asset acquisitions and divestitures, equity acquisitions, conversions etc.)?

Yes, the LLC may engage in international transactions outside the UAE including the acquisition of shares in foreign companies, sale or or purchase of foreign assets and participation in cross-border business operations, subject to compliance with UAE laws and any foreign jurisdictional requirements.

Within the UAE, acquisitions by LLCs are generally structured as share acquisitions rather than asset acquisitions, as asset purchases are more complex and may require third-party approvals or re-registration of licences, leases and employees. Asset acquisitions are less commonly recognized or not customarily practiced in the UAE.

Conversion from one (1) form to another is possible, provided that the provisions of the law and the rules and regulations of the applicable authorities are complied with.

Can this type of entity be publicly listed or held, or its securities be issued to members of the public?

No, LLCs cannot be publicly listed or offer their shares to public. Public offerings are only permitted for Public Joint Stock Companies (PJSCs) which are regulated by the UAE Securities and Commodities Authority (SCA). An LLC must first be converted into a PJSC and meet specific capital and governance requirements to access public markets.

Can this type of entity be used for a non-profit or charitable organization?

No. LLCs are intended for commercial activities with profit-making purposes. Non-profit and charitable organisations must be established under separate legal frameworks such as foundations, associations or public benefit entities, subject to approval from the Ministry of Community Development or local authorities.

Give a brief summary of the process of incorporation, formation, or organization, including:

For an individual:

• A copy of their passport
• Residence visa & Emirates ID (if available). If not, a copy of the entry stamp to identify the Uniform Identification No. (UID) as registered with the Immigration Department of UAE
• No Objection Certificate (if employed in another company)
• Family book (for UAE national)

For a corporation:

• Certificate of Incorporation
• Articles and Memorandum of Association
• Certificate of Incumbency or Commercial Extract
• Resolution of incorporation with appointment of the Board of Directors/managers including the powers and authorities granted to such Board of Directors/managers.
• Ultimate Beneficial Owners (UBO) of the corporate shareholder/partner should be identified

Kindly note that if the corporation is outside of UAE, the above documentation must be notarised at the Notary Public, authenticated at the Ministry of Foreign Affairs of the country of its issuance, attested at the UAE Embassy of the country of its issuance, legalised at the UAE Ministry of Foreign Affairs, and officially translated to Arabic.

Is the activity required to be identified at the incorporation? Yes.

Timeline: Approximately one (1) to two (2) weeks once all the above documentation is received and an office lease is in place.

Standard costs include registration and licensing of approximately AED 15,000 plus 5% of the annual leasing value and other fees as may be imposed by DED or other regulatory authority (for additional activity-specific approval fees).

Minimum number of incorporators / shareholders and residency requirements

The maximum number of shareholders for an LLC is 50.

In addition, one (1) natural or juridical person may establish and fully own an LLC – referred to as Limited Liability Single Owner/One-Person Limited Liability Company

There are no residency requirements for shareholders or managers although certain emirates or activities may impose practical restrictions.

Pursuant to the UAE Commercial Companies Law, 100% foreign ownership is allowed in most activities, except for sectors restricted under the UAE’s Strategic Activities List (e.g. telecommunications, banks and and certain defense-related businesses), which may remain subject to additional approvals and ownership caps.

Minimum number of directors (or other applicable officers) and residency requirements

One (1) or more managers or directors may be appointed as determined by the shareholders of the LLC and specified in the MOA.

If the LLC has more than 15 shareholders, the shareholders shall appoint a Supervisory Board consisting of at least three (3) shareholders for a term of three (3) years from the date of their appointment. Upon expiry of the term, the General Assembly may re-elect the same shareholders or appoint others.

The members of the Supervisory Board may be dismissed at any time by the General Aassembly for an acceptable reason. Acceptable reasons are at the discretion of the General Assembly, and may include without limitation: breach of duties, conflict of interest, negligence of misconduct, violation of company policy or lack of performance.

The managers or directors may not vote on the election or dismissal of the members of the Supervisory Board.

There is no residency requirement for directorsor manager although certain emirates or activities may impose practical or regulatory residency requirements. However, the shareholder appointed manager must have entered the UAE at least once, in order to obtain a Unified Identification Number (UID) which is required for licence issuance.

Minimum share capital, or equivalent, and payment requirements (including opening a bank account)

Generally, there is no mandatory minimum share capital is requirement for LLCs under UAE law unless otherwise required by the licensed activity or applicable regulatory authority. In practice,  no proof of share capital deposit is required to be submitted at the time of incorporation and no bank account needs to be opened prior to licence issuance. However, certain regulated sectors or activities (e.g. financial services, real estate) may impose specific minimum capital thresholds or require capital verification post-licensing.

Is the physical presence of incorporators/directors/shareholders required in the jurisdiction for incorporation, formation, or organisation?

The physical presence of the incorporators, shareholders or appointed manager(s) / director(s) is not required at the time of incorporation. They may be represented by an authorised third party through a duly executed and legalised Power of Attorney. However, or incorporation to proceed, each such person must have at least entered UAE once to obtain a Uniform Identification Number (UID) issued by the UAE’s Immigration system.

Is a tax identification number, or equivalent, required? If so, how is it obtained?

Yes, UAE entities including LLCs are required to register with the Federal Tax Authority (FTA) and obtain Tax Registration Number (TRN) for Value Added Tax (VAT) if taxable supplies and imports exceed AED 375,000 per annum, or optionally above AED 187,500.

As of 1 June 2023, entities including LLCs must also register for Corporate Tax which applies 9% on taxable above AED 375,000. All taxable persons must obtain a Corporate TRN with the FTA.

What is the title of the applicable company registry?

Department of Economic Development (DED) in each emirate which is a governmental authority responsible for onshore company registration, licensing, and ongoing oversight.

National Economic Register

What types of information must be filed at the (company) register, and which of them will it be publicly available, e.g.: Articles or other formation document, Articles or other formation document, Group structure, Share capital, Directors, Accounts, Insolvency, good-standing, liquidation, Liens and encumbrances on the shares, Liens and encumbrances on assets of the entity, Other (e.g. litigation, tax matters)

The following information must be filed with the DED or other relevant authorities but is not publicly available:

• Application form for reservation of the trade name of the company and the application form for initial license approval.
• Board resolution(s).
• Memorandum Association.
• License.
• Books of Account or financial statements.
• Powers of Attorney.
• Passport copy of manager/director.
• UBO declaration forms along with any other related documentation and information as may be requested by the respective Economic Department of the Emirate.

Note: Despite the mandatory filing of the UBO information, such information remains confidential and not publicly available. There is no public access to shareholder details, group structure, accounts or liens/encumbrances on shares or assets. UAE onshore company registries do not maintain a public searchable database like common law jurisdictions.

What is the title of the executive body and its members? What are their main duties, tasks and responsibilities?

The Board of Managers or Board of Directors or composed of one or more managers is the executive body of the LLC. The managers or directors represent the LLC and are responsible for managing its affairs in accordance with the MOA, applicable laws and resolutions of the General Assembly.

How are the members of the executive body appointed, dismissed and replaced?

The appointment, dismissal and replacement of the members of the managers or directors are governed by the MOA and UAE Commercial Companies Law.

Details of such appointment, dismissal and/or replacement can be further agreed through a Shareholders Agreement.

In all cases, the relevant changes must be registered with the DED and, where applicable, reflected in amended corporate documents.

Is it possible to appoint corporate directors or must all directors be natural persons?

No – all directors or managers must be natural persons. Legal entities cannot act as managers or directors of an LLC.

Is there a requirement to have non-executive directors? How are they appointed, dismissed and replaced? Do non-executive directors serve on a separate body (two-tier structure) or can a one-tier board (with executive and non-executives) be appointed, or is some alternate structure used?

An LLC can but is not required to appoint a non-executive director, pursuant to the UAE Commercial Companies Law.

The pertinent provisions of the UAE Commercial Companies Law on the appointment, dismissal and replacement of a director are also applicable with respect to a non-executive director.

An LLC commonly operates through a one-tier governance structure and any non-executive directors would serve on the same board as executive directors or managers.

The UAE law does not impose independence or qualification requirements for LLC directors (e.g., residency, education, or industry experience), unless required by a specific regulated activity (e.g. finance, insurance, healthcare)

What is the title of the body of owners / shareholders / members, and what are the main tasks / responsibilities / powers of that body?

The Company must have a General Assembly of all the shareholders whereby all the rights and obligations are provided by the UAE Commercial Companies Law (as amended), pertinent regulations and MOA (including its amendments).

Key powers and responsibilities of General Assembly include:

• Amendment of the Memorandum of Association;
• Appointment and removal of directors and/or manager;
• Approval of share purchase and acquisition;
• Increase and decrease of share capital;
• Approval of  audited financial statements and distribution of profits/losses
• Changing of legal form or entity type, company name or registered activities
• Deciding on liquidation or dissolution of LLC
• Delegation of certain powers to managers or third parties
• Ratification of management acts and discharge of liability, if applicable

The General Assembly generally meets annually but extraordinary meetings may be convened when needed by shareholders holding at least 25% of the capital, or as otherwise permitted by the MOA or UAE Commercial Companies Law.

Quorum and voting thresholds for decision-making are determined by the MOA or UAE Commercial Companies Law.

What are the majority and quorum requirements for decisions by the shareholders? Can they be varied or changed?

To validly constitute a meeting of the shareholders (General Assembly) in an LLC, there must be a quorum of no less than shareholders representing 50% of the issued and outstanding share capital of the LLC, unless a higher quorum is set out in the MOA.

If the quorum is not present at the first meeting as indicated in clause (1) above, a second meeting may be convened no earlier than five (5) days and no later than 15 days from the date of the first meeting. The second meeting shall be deemed valid irrespective of the number of shareholders present.

Resolutions are validly passed by a majority of share capital represented at the meeting, unless the MOA provides for a higher majority.

However, decisions relating to the amendment of the MOA or increase or decrease of share capital require approval of shareholders representing at least 75% of the share capital represented at meeting

The financial obligations of the partners may not be increased except by their unanimous consent.

Any special governance regimes (e.g. depending on size, being listed at a stock exchange, or other criteria)?

Limited Liability Companies (LLCs):

• LLCs benefit from a flexible governance framework that can be customized through the MOA.

• They are not subject to the more rigid governance rules applicable to Public Joint Stock Companies (PJSCs).

• They must hold annual general meetings, appoint auditors (where required), and maintain proper financial records.

• If the number of shareholders exceeds 15, a Supervisory Board of at least 3 shareholders must be appointed.

Public Joint Stock Companies (PJSCs):

• Must comply with enhanced corporate governance requirements issued by the Securities and Commodities Authority (SCA) including independent directors, board committees and public disclosures.

• Listed companies must follow SCA’s Corporate Governance Guide for Public Companies.

What are the periodic accounting obligations incumbent upon the entity? To whom must those accounts be submitted?

The manager(s) or Board of Directors of an LLC must prepare the balance sheet and the profit and loss account as well as an annual report on the company’s activities and financial position. They must also submit proposals for the distribution of profits to the General Assembly. These documents must be prepared and submitted to the General Assembly within three (3) months from the end of the company's financial year.

Although submission to a government authority is not required for LLCs, companies must retain audited financial statements and provide them to the FTA and other regulators upon request for tax and other relevant compliance checks.

Is the entity permitted to determine its own financial year?

Yes, An LLC may adopt such financial year as determined in its MOA, provided that the first financial year of the company must not exceed 18 months or be less than 6 months, calculated from the date of registration of the LLC in the Commercial Register with the DED. Each subsequent financial year must consist of 12 month period commencing immediately after the end of the preceding financial year.

Is the entity subject to any statutory (external) auditor obligations?

Yes. under the UAE Commercial Companies Law, LLCs are required to appoint an external auditor who is registered and licensed to practice in the UAE; and is independent of the company.

LLCs must prepare annual financial statements in accordance with International Financial Reporting Standards (IFRS). The external auditor audits these financial statements to ensure accuracy and compliance with relevant laws and regulations. The auditor provides an audit report with an opinion on the financial statements, which is presented to the shareholders at the annual general meeting (AGM). If the auditor finds any legal violations or irregularities, they must report these to the company’s management and, if necessary, to the relevant regulatory authorities.

Requirements to appoint other persons (officers, secretary, internal auditor / accountants). If so, what are their functions? Are there any residency requirements?

There is no statutory requirement for LLCs to appoint a company secretary or internal auditor unless required by the nature of the licensed activity or specific regulatory rules.

However:

• LLCs must appoint at least one manager or director as stated in the MOA.
• All employees, including appointed officers such as accountants or administrative staff, must hold a valid UAE residency visa sponsored by the LLC.
• Certain regulated sectors (e.g. finance, healthcare, education) may require the appointment of qualified professionals (e.g. compliance officers or CFOs) who must meet sector-specific licensing or residency criteria.

What is the title designated for 'ownership interests' (e.g. shares, quota, interests, membership)?

For LLCs under the UAE Commercial Companies Law, ownership interests are referred to as “shares”.

Are different classes of ownership interests possible? If so, what are some examples of different classes?

No. The UAE Commercial Companies Law does not permit the issuance of different classes of shares in an LLC. All shares in an LLC must carry equal rights and obligations, proportionate to their nominal value unless otherwise provided for in the MOA. Shareholder rights may be structured contractually (e.g. through a Shareholders Agreement), but this does not create legally distinct share classes.

What documentation is required for the transfer of ownership interests?

For any transfer of shares, the following documents are required:

• If a new shareholder will own the shares in the LLC, the shareholder should provide all its documentation (refer to the answers in Question No. 8 for the necessary documents)
• Duly executed resolutions approving the sale and purchase of shares.
• Share Sale and Purchase Agreement.
• Amendment to the Memorandum of Association.
• Updated UBO declaration form and other related information as may be required by the Economic Department of the respective Emirate.

Are there any additional formal requirements required for the transfer of ownership (notary, approvals, stamping, filings, corporate records)?

Yes, under the UAE Commercial Companies Law, the transfer of ownership in LLCs is subject to the following formalities:

• The Share Sale and Purchase Agreement and Amendment to the MOA must be notarised before the Notary Public (usually within the UAE Courts). These notarised documents along with the other required documentation as noted item no. 8 will have to be submitted to DED.
• The transaction must be registered with the DED in the relevant emirate to update the commercial licence and share register of the LLC.
• Regulatory approvals may be required in advance for certain activities (e.g.,\ financial services, healthcare, education) depending on the nature of the business and the identity of the new shareholder.
• Upon approval, the DED will issue an updated trade licence and corporate records showing the new ownership.

Question 31. Are there any applicable stamp

Are there any applicable stamp duties imposed when transferring ownership interests?

None.

How are shares issued? (including information on payment obligations, registration requirements)

Under the UAE Commercial Companies Law, shares in an LLC are issued either at the time of incorporation process or during capital increase approved by the shareholders. Any issuance of new shares requires an amendment to the MOA which must be approved by the shareholders in a General Assembly.

Shareholders must fully pay the value of the shares upon issuance. Payment may be made in cash or through in-kind contributions such as property, equipment or services which must be valued accurately.
The issuance of shares must be registered with the Economic Department of the relevant Emirate, along with the amended MOA and supporting documentation.

Further information on equity contributions, e.g., non-cash payments on shares, (share premium) contributions without issuances of shares, can partially paid shares/ownership interests be permitted and what are the restrictions on them?

The capital of the entity shall be composed of either a contribution in cash or an equivalent in the form of a contribution in kind.

Any requirements with respect to share cancellation, share repurchase and other capital reductions

No share cancellation and share repurchase.

Any increase or decrease in the share capital needs to be approved by the shareholders representing at least 75% of the share capital.

Any requirements with respect to distributions to shareholders?

LLCs must allocate 5% of its net profits each year to create a statutory reserve. The shareholders may resolve that the allocation of net profits shall be deducted from the net profits to the statutory reserve, and this may be discontinued when the reserve reaches half of the capital. The shareholders may allocate additional reserve as they see fit.

Can the owners or shareholders adopt a restrictive or governing agreement among themselves such as a Shareholders Agreement?

Yes.

Which are the typical annual maintenance costs of maintaining the existence and legal good standing of such an entity (excluding legal fees)?

Annual License - approximately AED 15,000 (plus 5% of the annual lease cost).

Annual Lease Agreement - varies depending on the location and type of premises (Ejari registration is required).

Annual immigration card - mandatory if the company sponsors employees.

Annual audited financial statements

Ultimate Beneficial Ownership (UBO) declaration - annual submission required or if there are any

Tax filings:

• VAT: Quarterly or monthly filings and payments (if registered).
• Corporate Income Tax: Annual filing and payment, including maintenance of financial statements and registration with the Federal Tax Authority (FTA).

What are the general corporate tax rates? (Specify if there is a national versus local distinction).

As of 1 June 2023, the UAE imposes a federal corporate income tax at the following rates:

• 0% on taxable profits up to AED 375,000;
• 9% on taxable profits exceeding AED 375,000

All entities operating in the UAE including LLCs need to register for corporate tax with the Federal Tax Authority (FTA) and obtain a tax registration number (TRN).

Summary of any specific matters, e.g. recent or prospective major legal developments

Key major amendments to the UAE laws were introduced. These are:
2025:

• Cabinet Resolution No. (55) of 2025 Exempting Certain Persons from the Corporate Tax for the Purposes of Federal Decree by Law No. (47) of 2022 Regarding Taxation of Corporations and Businesses
• Ministerial Decision No. (88) of 2025 on the Commentary and Agreed Administrative
• Guidance for the Purposes of Cabinet Decision No. (142) of 2024 on the Imposition of Top- Up Tax On Multinational Enterprises
• Cabinet Resolution No. (63) of 2025 Regarding Unincorporated Partnership Treated as Taxable Person in their Own Right for the Purposes of Federal Decree by Law No. (47) of 2022 Regarding Taxation of Corporations and Businesses
• Cabinet Resolution No. (35) of 2025 Regarding the Determination of the Non-Resident Person's Nexus in the State for the Purposes of Federal Decree by Law No. (47) of 2022 Regarding Taxation of Corporations and Businesses
• Cabinet Resolution No. (34) of 2025 Regarding Qualifying Investment Funds and Qualifying Limited Partnerships for the Purposes of Federal Decree by Law No. (47) of 2022 Regarding Taxation of Corporations and Business
• Cabinet Resolution No. (3) of 2025 Regarding the Ratios Related to the Implementation of Federal Decree-Law No. (36) of 2023 Regarding Regulating Competition

2024:

• Cabinet Resolution No. (23) of 2024 Concerning the National Treatment of the Nationals of States of the Cooperative Council of Arab Gulf States as UAE Nationals Concerning the Practice of Commercial Activities
• Federal Decree by Law No. (25) of 2024 Concerning the Practice of Economic Activities in the State by Citizens of GCC States
• Federal Decree-Law No. (30) of 2024 Regarding “Know Your Client” Digital Platform
• Federal Decree- Law No. (31) of 2024 Regarding Netting
• Cabinet Decision No. (98) of 2024 Amending Certain Provisions of Cabinet Decision No. (57) of 2020 Concerning the Determination of Economic Substance Requirements
• Cabinet Resolution No. (99) of 2024 Concerning the List of Violations and Administrative Penalties for Acts Violating the Provisions of Cabinet Resolution No. (111) of 2022 Regulating Virtual Assets and its Service Providers
• Cabinet Resolution No. (127) of 2024 On the Application of Reverse Charge Mechanism to Precious Metals and Precious Stones Among Registrants in the State for Value-Added Tax Purposes Cases, Provisions, Conditions, Rules, Controls, and Procedures on the Imposition of Top- up Tax on Multinational Enterprises Attached to Cabinet Decision No (142) of 2024
• Cabinet Resolution No. (119) of 2024 Regarding Approving the Integrated Customs Tariff Nomenclature According to the Harmonized Commodity Description and Coding System of the GCC States (2022) and its Updates
• Cabinet Resolution No. (94) of 2024 Concerning the Executive Regulation of the Financial Restructuring and Bankruptcy Law Promulgated by Federal Decree-Law No. (51) of 2023
• Cabinet Resolution No. (55) of 2024 Concerning the Executive Regulations of Federal Decree-Law No. (6) of 2022 Concerning Cooperative Associations

2023:

• Cabinet Resolution No. (74) of 2023 on the Executive Regulations of Federal Decree-Law No. (28) of 2022 on Tax Procedures
• Federal Decree-Law No. 51 of 2023 – Financial & Bankruptcy Law
• Federal Decree-Law No. 46 of 2023 – Regulation of the Space Sector
• Federal Decree-Law No. 43 of 2023 – Maritime Law
• Federal Law No. 42 of 2023 – Anti-Commercial Fraud
• Federal Decree-Law No. 41 of 2023 – Auditing & Accounting Professions
• Federal Decree-Law No. 40 of 2023 – Mediation & Conciliation
• Federal Decree-Law No. 36 of 2023 – Competition
• Federal Decree-Law No. 32 of 2023 – Finance Lease
• Federal Decree-Law No. 31 of 2023 – Trust
• Cabinet Decision No. 83 of 2023 – PJSC Commercial Agency
• Cabinet Resolution No. (132) of 2023 Concerning the Administrative Penalties Imposed on Violators of the Provisions of Cabinet Resolution No. (109) of 2023 Concerning the Regulation of Real Beneficiary Procedures
• Cabinet Decision No. 129 of 2023 amending provisions of CD No.29/2021 re UBO registry & movable assets guarantee
• Cabinet Decision No. 116 of 2023 on Regulating Work of Establishments in Integrated Management of Recyclable Materials
• Federal Decree‑Law No. 12 of 2023 on Public‑Private Partnerships (PPP)
• Cabinet Decision No. 111 of 2023 amending provisions of CD No. 65/2020 – FTA Service Fees
• Cabinet Decision No. 100 of 2023 on Determining Qualifying Income for Qualifying Free Zone Person under Federal Decree‑Law No. 47 of 2022 (Corporate Tax)
• Cabinet Decision No. 109 of 2023 on Regulating Real Beneficiary Procedures
• Cabinet Decision No. 108 of 2023 amending CD No. 37 of 2017 on the Executive Regulation of Federal Decree-Law No. 7 of 2017 on Excise Tax
• Federal Decree by Law No. (14) of 2023 Concerning the Modern Technology-Based Trade

2022:

• Federal Decree-Law No. 50 of 2022 – Commercial Transactions Law
• Federal Decree-Law No. 47 of 2022 – Corporate & Business Tax
• Federal Decree-Law No. 42 of 2022 – Civil Procedure Code
• Federal Decree-Law No. 38 of 2022 – Criminal Procedures Law
• Federal Decree-Law No. 35 of 2022 – Law of Evidence
• Federal Decree-Law No. 28 of 2022 – Tax Procedures
• Federal Law No. 3 of 2022 – Regulating Commercial Agencies
• Cabinet Decision No. 116 of 2022 – Annual Taxable Income
• Cabinet Decision No. 102 of 2022 – Administrative Penalties
• Cabinet Decision No. 85 of 2022 – Tax Residence
• Cabinet Decision No. 77 of 2022 – Limited Liability Companies
• Federal Decree by Law No. (37) of 2022 On concerning the Family Businesses
• Federal Law by Decree No. (6) of 2022 Concerning Cooperative Associations

2021:

• Federal Decree-Law No. 37 of 2021 – Commercial Register
• Federal Decree Law No. (32) of 2021 on Commercial Companies