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United Arab Emirates

Policy & Legal Updates
Source: Trowers & Hamlins

UAE Issues Ministerial Decision on Pillar Two Information Return Filing Rules

The UAE has issued Ministerial Decision No. 133 of 2026, establishing procedural filing rules for the Pillar Two Information Return under its Domestic Minimum Top-up Tax regime. The requirements apply to multinational groups with annual consolidated revenues of at least 750 million euros, covering fiscal years starting on or after 1 January 2025. In-scope entities must submit returns within 15 months following the fiscal year-end, with provisions allowing local centralised filings or exemptions tied to international exchange agreements.

Policy & Legal Updates
Source: The National

UAE Clarifies Overstay Fines, Illegal Employment Penalties, and Debt Travel Ban Thresholds

Legal guidance published by The National details UAE regulations on visa overstays, illegal employment, and civil travel bans. Overstay fines are standardized at Dh50 per day across all emirates, while companies hiring workers without proper visas face fines up to Dh50,000. Additionally, civil travel bans for outstanding debt can only be initiated for claims of Dh10,000 or more under federal law.

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