UAE Commercial Companies Law Enables Internal Corporate Re-Domiciliation

ABS Partners analyzed Article 15 bis of the UAE Commercial Companies Law, amended under Federal Decree Law No. 20 of 2025, which establishes a framework for internal corporate re-domiciliation. Companies can transfer between Emirates, Free Zones, and Mainland jurisdictions without losing their legal identity. The statutory procedure prevents the need for company liquidation and maintains existing contracts and banking continuity.

Published October 13, 2026 Source: ABS Partners

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Jurisdiction: United Arab Emirates
Stage: Final rule
Official document: Federal Decree Law No. 20 of 2025 (Article 15 bis of the UAE Commercial Companies Law)
Official source: abspartners.ae

Photo: ABS Partners

ABS Partners has released guidance examining the legal framework established under Article 15 bis of the UAE Commercial Companies Law, following amendments introduced by Federal Decree Law No. 20 of 2025.

According to ABS Partners, the statute allows companies to execute internal re-domiciliation across jurisdictions within the UAE while maintaining their continuous legal identity. The framework accommodates transfers between different Emirates, between Free Zones, and between Free Zones and Mainland jurisdictions.

The firm stated that the mechanism removes the need for companies to undergo liquidation and asset transfers to change licensing jurisdictions. The procedure can be completed in weeks and preserves banking continuity, active licenses, and commercial contracts.