Policy update

Policy & Legal Updates

UAE Amends Commercial Companies Law to Permit Full Foreign Business Ownership

The United Arab Emirates has amended its Commercial Companies Law to remove foreign equity restrictions, allowing overseas investors to own 100 percent of onshore businesses. The reform scraps the historical 49 percent ownership ceiling across 13 economic sectors, including renewable energy, transport, and e-commerce. Economy Minister Abdulla bin Touq al-Marri stated the measure is intended to boost national competitiveness and facilitate commerce.

Policy & Legal Updates

Dubai Reinstates Rule Allowing Spouses to Combine Property for Golden Visas

Dubai authorities have resumed allowing legally married couples to combine property values to meet residency visa thresholds as of October 2026. Under the reinstated rules, a combined property value of AED 2 million qualifies a couple for a 10-year Golden Visa, while AED 1 million qualifies applicants aged 55 and older for a 5-year Retirement Visa. This reverses a July 2026 policy change that required each individual co-owner to meet investment minimums independently.

Policy & Legal Updates

UAE Launches TAWWER Portal for R&D Tax Credit Preapproval Applications

The Emirates Research and Development Council has officially launched TAWWER, an online portal for preapproval filings under the UAE Research and Development Tax Credit regime. The incentive applies to fiscal years beginning on or after 1 January 2026, offering nonrefundable credits up to 50% against corporate tax and Top-up Tax. Projects must meet a minimum qualifying expenditure threshold of AED 500,000.

Policy & Legal Updates

UAE Standardises Golden Visa to 10-Year Renewable Residency Under Updated ICP Guide

The UAE Federal Authority for Identity, Citizenship, Customs and Port Security has standardised all Golden Visa categories to 10-year renewable, self-sponsored residency. The updated regulations remove earlier five-year limits for real estate investors and entrepreneurs while defining qualification requirements for property buyers and senior employees. Visa holders also retain benefits including extended travel outside the country and domestic worker sponsorship.