United Arab Emirates

Where foreign investment went in 2025: six hubs compared

Singapore pulled further ahead, Hong Kong fell back and the UAE's inflows rose again. UNCTAD's latest figures put the hubs we cover side by side.

DIFC Courts probate: from death certificate to grant

A registered will settles who inherits, but it does not move a single asset. For a non-Muslim family relying on a will held by the DIFC Courts, that happens only once the executor has obtained a Probate Order and, for most Dubai assets, had it executed through the Dubai Courts. This piece follows the officially published process, with what it costs and where it tends to stall.

Who appears on which register: a UAE company held through a Seychelles IBC and a Mauritius foundation

A layered ownership chain, walked from the founder down, and what each layer now records about the people behind it.

The United Arab Emirates: low tax, now with a rulebook

The crypto transparency clock: what 1 January 2027 means for crypto businesses in the hubs we cover

Tax authorities are about to exchange information on crypto-asset users much as they already exchange bank account data. For most of the hubs we cover, collecting that data starts in seven weeks.

Capital Market Authority: the one-year window to adjust status closes at the end of 2026

Federal Decree-Law No. (33) of 2025 gives firms within its scope one year from 1 January 2026 to adjust their status. The perimeter reaches free zone businesses and offshore firms targeting UAE clients, virtual asset activity included.

VARA sets out what an audit of client reserve assets must cover

A VARA circular of 6 October 2026 sets a seven-point minimum scope for independent audits of client reserve assets, running from wallet coverage to rehypothecation. It follows VARA's review of the Proof of Reserve Assets reports filed in 2025.

New Central Bank operational risk regulation in force

Circular C 1/2026, the Operational Risk Management Regulation, has applied since 14 September 2026 and replaces the 2018 regime. It brings hard deadlines for incident notification, a UAE data residency rule, and prior Central Bank sign-off for material changes and critical outsourcing.

The UK Innovator Founder visa: a residence route that tests the business, not the bank balance

The UK closed its investor visa in 2022. The route left for entrepreneurs wants an endorsed, innovative business and gives no credit for capital parked passively. This is how it works in October 2026, from official sources only.

A virtual asset group across Dubai, the Seychelles and the BVI

A familiar shape for crypto businesses, and the reason the holding company at the top has become its weakest link.

UAE e-invoicing goes live on 1 January: what changed in October, and what did not

Businesses have until 30 October to appoint a service provider. The go-live date for the largest of them sits where it was. What the Ministry of Finance has done instead is remove two rules that shaped how groups built their finance function.

The UAE in the first half of 2026: a slower economy with a faster financial sector

Real GDP barely moved over the half year, and the second quarter did the damage. Finance, technology and health kept expanding, and the non-oil share of the economy rose again.

UAE extends Small Business Relief to tax periods ending on or before 31 December 2029

Ministerial Decision No. 131 of 2026 keeps corporate tax Small Business Relief, and its AED 3 million revenue test, running for three more years. The conditions are unchanged.

Pillar Two in the UAE: registration deadlines set, information return rules in force

UAE entities of large multinational groups face their first top-up tax registration deadline on 30 November 2026, and missing it costs AED 10,000. FTA Decision No. 12 of 2026 sets the registration deadlines, Ministerial Decision No. 133 of 2026 says which entities file the Pillar Two Information Return, and the Federal Tax Authority's new guide explains both.

UAE banks must give SMEs a Key Facts Statement and 60 days' notice of changes

The Central Bank's SME Customer Protection Regulation has applied since 13 September 2026. It gives small and medium-sized business customers consumer-style rules on disclosure, fees and complaints.

Malta's permanent residence route: the numbers behind the EUR 99,000 entry ticket

With investor citizenship ruled contrary to EU law, Malta's Permanent Residence Programme is now the island's main investment route for non-EU families. We read the regulations to see what the fees buy and what you must keep in place.

Wills for non-Muslim residents of the UAE in 2026

When a non-Muslim dies without a registered will, the UAE estate is divided by a fixed federal formula. This piece sets out what the law says, how the main registration routes compare and where the gaps lie.

A Mauritius holding company over a UAE free zone business

One of the most common set-ups for founders who operate from the UAE and invest across Africa and Asia. It works only with the governance to hold it up.