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Policy & Legal Updates
Source: Emirates 24|7

Dubai Municipality Issues Building Guide for Shared Housing in Permitted Areas

Dubai Municipality has released the Planning and Building Requirements Guide for Shared Housing and Permitted Areas to implement Dubai Law No. 4 of 2026. The new guidelines establish updated occupancy and safety standards across more than 44 designated zones. Properties must be categorized strictly for individual or family use, with a minimum bedroom space of 5 square metres per resident.

Policy & Legal Updates
Source: Emirates News Agency (WAM)

Sharjah Executive Council Issues Decision on Occupational Safety and Health System

The Sharjah Executive Council has issued a regulatory decision establishing the Sharjah Occupational Safety and Health System (OSHJ). The policy mandates workplace and accommodation safety standards across all public entities and private businesses in the emirate. Enforcement authority and inspection powers have been designated to the Sharjah Police alongside provisions for administrative fines.

Policy & Legal Updates
Source: Emirates News Agency (WAM)

UAE Federal Tax Authority Issues Guide on Scope and Registration for Top-Up Tax

The UAE Federal Tax Authority has issued a new guide regarding scope and registration for the Top-up Tax on multinational enterprises. The document supports multinational enterprise groups in understanding obligations under the Qualified Domestic Minimum Top-up Tax regime and OECD/G20 Pillar Two framework. It details in-scope criteria, registration timelines, and reporting requirements ensuring an effective tax rate of at least 15%.

Policy & Legal Updates
Source: Arabian Business

UAE Issues Updated Compliance Guide for Multinational Minimum Top-up Tax

The UAE Federal Tax Authority has issued an updated compliance guide for its Qualified Domestic Minimum Top-up Tax regime under the OECD/G20 Pillar Two framework. Large multinational enterprise groups are required to maintain an effective tax rate of at least 15 percent. Groups with financial years ending before April 30, 2026, must register via the EmaraTax portal by November 30, 2026.

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