Commercial Companies Law
قانون الشركات التجارية
The UAE Commercial Companies Law (CCL) — Federal Decree-Law No. 32 of 2021, replacing Federal Law No. 2 of 2015 — is the core statute governing mainland companies. It regulates the formation, governance, financing, accounts, restructuring, and dissolution of Limited Liability Companies (LLC), Private and Public Joint-Stock Companies (PJSC/PrJSC), Sole Proprietorships, Partnerships, and Simple Limited Partnerships. Key features of the current CCL include removal of the blanket 51% Emirati-ownership rule, recognition of sole-shareholder LLCs, detailed minority shareholder rights, dividend rules, conflict-of-interest controls for directors, and provisions for holding companies. Public joint-stock companies are also subject to the Securities and Commodities Authority (SCA) rules. Free zones (DIFC and ADGM) are exempt and apply their own companies laws.
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قانون الشركات التجارية في الإمارات — المرسوم بقانون اتحادي رقم 32 لسنة 2021، الذي حلّ محلّ القانون رقم 2 لسنة 2015 — هو التشريع الرئيسي الناظم لشركات البر الرئيسي. يُنظّم القانون تأسيس الشركات وحوكمتها وتمويلها وحساباتها وإعادة هيكلتها وتصفيتها، ويشمل الشركة ذات المسؤولية المحدودة، والشركة المساهمة العامة والخاصة، والمؤسسة الفردية، وشركة التضامن، وشركة التوصية البسيطة. من أبرز ملامحه إلغاء قاعدة اشتراط ملكية مواطن بنسبة 51%، والاعتراف بشركة الشخص الواحد ذات المسؤولية المحدودة، وحقوق تفصيلية لحماية الأقلية، وقواعد الأرباح، وضوابط تعارض المصالح للمديرين، وأحكام للشركات القابضة. وتخضع الشركات المساهمة العامة أيضاً لقواعد هيئة الأوراق المالية والسلع. أما المناطق الحرة (DIFC وADGM) فمستثناة وتطبق قوانين شركات خاصة بها.
Related terms
Commercial Register
The commercial register is the official record of businesses kept by each emirate's economic department (and equivalent
Commercial Agency
Commercial agency is the regulated arrangement under which a UAE-registered agent distributes, sells or represents a for
Articles of Association (AOA)
Articles of association are the internal rulebook of a company, governing how it is run: shareholder meetings and voting
Bankruptcy
Bankruptcy is the court-supervised regime for businesses that cannot pay their debts, governed in the UAE by the bankrup
Force Majeure
Force majeure is an unforeseeable, unavoidable event beyond the parties' control — war, natural disaster, sweeping gover
Joint Liability
Joint (solidary) liability means each of several debtors can be pursued for the whole obligation, not just their share —
Related legislation
Cabinet Resolution No. (11) of 2020 Concerning the Executive Regulation of Federal Law No. (19) of 2016 on Combating Commercial Fraud
Cabinet Resolution No. (83) of 2023 Concerning the Procedures, Controls, and Conditions Required for Public Joint Stock Companies to Practice Commercial Agency Activities
Federal Law No. (22) of 2000 On the Union of UAE Chambers of Commerce and Industry
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