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Legal Insights & Guides
Expert articles on UAE law by the LEXAI team — stay informed about your legal rights
125 articles
Renewing a UAE Trade Licence: Process and Late-Renewal Fines
How to renew a UAE trade licence — the documents, Ejari and approvals needed, typical costs, and the fines that accrue if you renew late.
Drafting an Enforceable Commercial Contract in the UAE
The clauses that make a UAE commercial contract enforceable — parties, scope, payment, governing law, jurisdiction, penalties and signature/attestation.
Economic Substance Regulations (ESR) in the UAE
Economic Substance Regulations in the UAE — the relevant activities, what testing periods remain after the 2024 changes, and how ESR sits beside corporate tax.
AML & goAML Registration for DNFBPs in the UAE
Which UAE businesses are DNFBPs, how to register on goAML, and the AML compliance program — risk assessment, KYC and suspicious-transaction reports.
Ultimate Beneficial Owner (UBO) Filing in the UAE
What UAE UBO rules require — who counts as a beneficial owner, the registers you must keep, filing deadlines and the fines for getting it wrong.
Free Zone Qualifying Income & 0% Corporate Tax in the UAE
Which free zone companies actually keep the 0% corporate tax rate — the Qualifying Free Zone Person test, qualifying income and the de minimis rule.
Small Business Relief for UAE Corporate Tax: The AED 3 Million Rule Explained
How UAE Small Business Relief works — the AED 3m revenue cap, the 0% vs 9% bands, and who should (and should not) elect for it.
VAT on Commercial Property in the UAE
How VAT applies to commercial property in the UAE — the 5% on sales and leases, input recovery, and how it differs from exempt residential property.
VAT Registration & Deregistration in the UAE
When UAE VAT registration is mandatory (AED 375k) vs voluntary (AED 187.5k), how to register on EmaraTax, and when you can deregister.
Free Zone Shareholder Disputes in the UAE
How free zone shareholder disputes are resolved in the UAE — your rights under the SHA, deadlock and exit options, and the DIFC/ADGM vs arbitration route.
Drafting an MOA & Shareholders' Agreement for a UAE LLC
What belongs in a UAE LLC's Memorandum of Association and Shareholders' Agreement — capital, profit split, deadlock, exit and drag-along clauses.
Share Transfer in a UAE LLC: Adding, Removing and Changing Partners
Transferring shares or changing partners in a UAE LLC — pre-emption rights, notary attestation, MOA amendment and the fees involved, step by step.
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