General UAE Legal Questions LawDecree No. (13) of 2024

Article (1) The following words and expressions, wherever mentioned in this Decree, will have the meaning indicated opposite each of them unless the context implies otherwise: Emirate: The Emirate of Dubai. Executive Council: The Executive Council of the Emirate of Dubai. DET: The Department of Economy and Tourism in the Emirate of Dubai. Licensing Entity: The DET or any of the authorities supervising Special Development Zones and free zones, including the Dubai International Financial Centre. Competent Entity: A federal or local government entity which is in charge of regulating, supervising, and monitoring the conduct of Economic Activities in the Emirate, and whose applicable legislation requires the issuance of the relevant Permits and Approvals authorising Companies to conduct their activities. Investor: A natural or legal person who establishes a Company, through the Digital Window, and conducts an Economic Activity in the Emirate in accordance with the legislation in force. Company: This includes: 1. any company that takes one of the legal forms stipulated in the above-mentioned Federal Law by Decree No. (32) of 2021; 2. any civil company or sole proprietorship regulated by the legislation in force in the Emirate; and 3. any company or establishment that takes one of the legal forms stipulated in the legislation in force in free zones, including the Dubai International Financial Centre. Economic Activity: Any commercial, industrial, artisan, occupational, agricultural, service, or other for-profit activity authorised in the Emirate in accordance with the legislation in force.

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Decree No. (13) of 2024 Establishing the Unified Digital Window for Establishing Companies in the Emirate of Dubai Page 3 of 7 Licence: An electronic document which is issued by a Licensing Entity through the Digital Window, and under which a Company is established and its articles of association are approved. Permit / Approval: An electronic document which is issued by a Competent Entity through the Digital Window, and under which a Company is authorised to conduct its activity after fulfilling the technical and specialised conditions and requirements approved by that Competent Entity. Digital Window: A unified Digital Platform called “Invest in Dubai” developed in the Emirate with the aim of simplifying and regulating the procedures for issuing, renewing, cancelling, and amending Licences, Permits, and Approvals. This platform is used by Investors to establish Companies, and is electronically connected to the electronic systems of Licensing Entities and Competent Entities, each within its own jurisdiction. Manual: An electronic document containing the procedures, conditions, requirements, and time frames that must be satisfied, observed, and complied with, and the fees that must be paid, for issuing, renewing, cancelling, and amending Licences by the DET and for issuing, renewing, cancelling, and amending Permits, and Approvals. Investor’s Journey: A set of procedures, requirements, and steps that an Investor goes through, starting from the submission of a Licence application until obtaining the Permits and Approvals authorising that Investor to conduct his Economic Activity. Scope of Application

Article (3) This Decree aims to: 1. create an investment environment that supports economic growth in the Emirate, by ensuring the integration of the efforts of Licensing Entities and Competent Entities in

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Decree No. (13) of 2024 Establishing the Unified Digital Window for Establishing Companies in the Emirate of Dubai Page 4 of 7 establishing and licensing Companies and enabling them to conduct their Economic Activities seamlessly; 2. create and develop a unified Digital Window to enhance the Investor’s experience in the Emirate, through specific channels that enable him to search for information and obtain Licenses and other services related to conducting his Economic Activity easily and smoothly; 3. regulate the issuance of Licenses, Permits, and Approvals in the Emirate, in accordance with clear, specific, and simplified rules and procedures that support the Investor’s Journey; 4. address the obstacles facing Investors when establishing Companies or conducting Economic Activities in the Emirate; 5. enhance coordination and electronic connection between Licensing Entities and Competent Entities in respect of all matters related to issuing Licences, Permits, and Approvals; and support the Digital Transformation process in the Emirate; 6. consolidate the efforts of Licensing Entities and Competent Entities to ensure avoiding the duplication of procedures, requirements, or conditions for conducting Economic Activities in the Emirate; and 7. provide value-added services that meet and exceed the needs and expectations of Investors during their journeys of conducting Economic Activities in the Emirate. Issuing Licences, Permits, and Approvals

Article (4) a. Applications to obtain, renew, amend, or cancel Licences, and all other applications related to issuing Permits and Approvals for conducting Economic Activities in the Emirate, will be submitted through the Digital Window in accordance with the procedures, conditions, requirements, and time frames stipulated in the Manual. b. Licensing Entities and Competent Entities will, each within its own jurisdiction, issue, renew, amend, or cancel Licences; and issue Permits and Approvals related to conducting Economic Activities in the Emirate through the Digital Window, in accordance with the regulations and legislation applicable to these entities, and the rules stipulated in the Manual. c. Notwithstanding the provisions of paragraphs (a) and (b) of this Article, the applications for obtaining, renewing, amending, and cancelling Licences, Permits and Approvals for

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Decree No. (13) of 2024 Establishing the Unified Digital Window for Establishing Companies in the Emirate of Dubai Page 5 of 7 the purposes of registering Companies and conducting their activities within a Special Development Zone or a free zone, including the Dubai International Financial Centre, will be submitted through the Digital Window. These applications will be processed through the electronic systems, and subject to the procedures, conditions, requirements, time frames, and payment of the fees, adopted by the authority supervising that zone and the relevant Competent Entities. Creating, Operating, and Developing the Digital Window

Article (5) The DET will, in coordination with Licensing Entities and Competent Entities, create, operate, manage, supervise, and develop the Digital Window. In particular, the DET will have the duties and powers to: 1. regulate the process of obtaining Licences, Permits, and Approvals and other applications related to conducting Economic Activities through the Digital Window; 2. create and update a unified database of all information related to Licences and to conducting the Economic Activities supervised by the DET, in accordance with the legislation in force in the Emirate; 3. coordinate and cooperate with Licensing Entities and Competent Entities; establish electronic connection between their electronic systems and the Digital Window; and collect the prescribed fees, the fines, the security deposits, and any other amounts payable to these authorities, in accordance with the legislation in force in the Emirate; 4. operate and develop the Digital Window based on the Digital Transformation technical standards and guidelines developed by the Dubai Digital Authority; 5. add, modify, remove, or merge any of the Economic Activities covered by the Digital Window, in coordination with the Licensing Entities and Competent Entities; 6. conclude agreements and memoranda of understanding with the federal entities in charge of supervising and monitoring Economic Activities, in accordance with the legislation applicable thereto, for the purpose of establishing electronic connection between these entities and the Digital Window; and 7. exercise any other duties or powers conducive to the achievement of the objectives of this Decree, as assigned to it by the Chairman of the Executive Council.

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Decree No. (13) of 2024 Establishing the Unified Digital Window for Establishing Companies in the Emirate of Dubai Page 6 of 7 Preparation of the Manual

Article (7) For the purposes of this Decree, all Government Entities in the Emirate, as the case may be, must: 1. provide, in coordination with the DET, their services in respect of the Licences, Permits, and Approvals for conducting Economic Activities, through the Digital Window; 2. provide the DET with the data, statistics, documents, and information it requests in relation to the Economic Activities supervised by the DET; 3. coordinate with the DET during the preparation and review of the legislation regulating the issuance of Licences, Permits, and Approvals and any amendment that affects the conduct of the Economic Activities supervised by the DET; 4. provide the DET with their applicable procedures, conditions, requirements, and time frames for issuing Permits and Approvals, and any updates to the same, to enable the DET to update the Manual accordingly; 5. verify their data on the Digital Window and in the Manual, review this data periodically, and provide the DET with the outcomes of the review; 6. standardise the procedures and requirements for providing government services through their Digital Platforms and service centres; 7. cooperate with the DET to enable it to prepare and update the Manual in a manner that simplifies the procedures followed by the Competent Entities, with a view to enabling Investors to obtain Permits and Approvals easily and smoothly through the Digital Window; and

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Decree No. (13) of 2024 Establishing the Unified Digital Window for Establishing Companies in the Emirate of Dubai Page 7 of 7 8. take any other action determined by the DET and related to achieving the objectives of this Decree. Principles of Facilitating the Investor’s Journey