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Commercial Companies Law

قانون الشركات التجارية

corporate commercial

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.

Plain-language summary for information only. Not legal advice. Consult a licensed UAE advocate for your specific case.

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