Author: afridi-angell

Building a Mediation Culture in the UAE: Key Legal Reforms

The UAE continued its efforts to promote mediation as a form of dispute resolution through Cabinet Decision No. 56 of 2025, which regulates the establishment of private mediation centres and branches of foreign mediation institutions in the UAE. This follows the enactment of Federal Decree Law No. 40 of 2023, the UAE’s first standalone legislation on mediation and conciliation in civil and commercial disputes, and the UAE’s accession to the United Nations Convention on International Settlement Agreements Resulting from Mediation (the Singapore Convention on Mediation) in May 2024.

 

The Law

 

Federal Decree Law No. 40 of 2023:

 

– applies to civil and commercial disputes, unless excluded by law;

 

– does not apply within the UAE’s financial free zones (the DIFC and the ADGM), unless a mediator or mediation centre based in the financial free zone is mediating a dispute that relates to the UAE mainland;

 

– allows for mediation to deal with the subject matter of the dispute as a whole or a part thereof;

 

– allows for mediation to be either voluntary (by agreement) or court-directed during litigation;

 

– encourages frank discourse and good faith attempts at settlement by ensuring that the statements, proposals, admissions, documents, and information disclosed or exchanged during the mediation process are strictly confidential and cannot be disclosed in any subsequent contested proceedings, except in limited circumstances; and

 

– provides that settlement agreements reached through mediation, once ratified by a court, are enforceable as judgments of the court.

 

Criminal, labour, rental, and personal status disputes, urgent or interim orders and matters of public order cannot be the subject of mediation conducted under the mediation and conciliation centres established under the law. However, it preserves the parties’ right to seek urgent or interim judicial relief from the competent court.

 

The Cabinet Decision

 

Cabinet Decision No. 56 of 2025 regulates the licensing of private mediation centres and branches of foreign mediation centres in the UAE, but does not apply to private mediation centres and foreign branches that are licensed to operate in the financial free zones, unless they conduct their activities outside the financial free zone. Key requirements for licensing include:

 

– obtaining prior approval from a committee within the Ministry of Justice or local judicial authority;

 

– obtaining a license from the Competent Authority in each Emirate;

 

– establishing an independent office with adequate IT systems and insurance cover;

 

– appointing a qualified Director with legal or mediation experience; and

 

– maintaining both a public register of mediators and an internal electronic register.

 

Additionally, a foreign mediation centre wishing to establish a branch in the UAE must also provide proof that it has provided mediation services for at least five years at the time of submitting the application to open a branch in the UAE.

 

Why it matters to businesses

 

Mediation is increasingly recognised as an effective means of dispute resolution, not only due to its cost-efficiency, but also in terms of preserving relationships between commercial parties, which often deteriorate in the course of contentious litigation or arbitration proceedings. Until recently, the absence of a legal framework supporting mediation deterred certain parties from opting for mediation, particularly due to the lack of legal safeguards regarding confidentiality of information submitted in the course of mediation and its use in subsequent legal proceedings, should mediation fail. Following the legislative developments set out above, the UAE now has a robust legal framework for mediation, and with the Cabinet Decision clarifying the requirements to establish mediation centres (and branches of foreign mediation centres) in the UAE, one hopes that parties will soon have access to experienced mediators in the UAE.

 

However, it is important for parties to bear in mind that mediation is not appropriate for the resolution of all disputes, and contracts providing for alternative dispute resolution mechanisms such as mediation must be carefully drafted. For example, mandatory mediation may not be effective where the relationship between the parties has irretrievably eroded, and having a provision for mandatory mediation may only serve to delay the parties in getting to a final resolution of their dispute. Provision for optional mediation (bearing in mind that parties may voluntarily agree to mediation during the course of most adversarial proceedings), on balance, appears to be a better approach. ■

Shipping (UAE chapter), Lexology Panoramic

This multi-jurisdictional reference guide features a UAE chapter, authored by Chatura Randeniya (partner), Mevan Bandara (partner) and Noran Al Mekhlafi (associate), and provides local insights into newbuilding contracts; ship registration and mortgages; limitation of liability; port state control; classification societies; collision, salvage, wreck removal and pollution; ship arrest; judicial sale of vessels, carriage of goods by sea and bills of lading; shipping emissions; ship recycling; jurisdiction and dispute resolution; international conventions; and recent trends.

 

Other jurisdictions covered by the guide include Australia, Brazil, China, Cyprus, Ecuador, Egypt, Germany, Ghana, India, Indonesia, Israel, Italy, Japan, Malta, Netherlands, New Zealand, Nigeria, Norway, Portugal, Singapore, South Korea, Taiwan, Tunisia, Turkey, and the United States.

Reform of Dispute Settlement in Dubai: Decision No. (4) of 2025 on the Jurisdiction of the Centre for Amicable Settlement of Disputes

Advancing Dispute Resolution in Dubai: Strengthening ADR for a More
Inclusive Legal Future:

 

Alternative Dispute Resolution (“ADR”) has become a cornerstone of
modern legal systems, offering faster, more cost-effective, and flexible
pathways for resolving disputes outside traditional court structures. In
keeping with this global trend, Dubai established the Centre for Amicable
Settlement of Disputes (the “Centre”) under Law No. 16 of 2009, aiming to
promote consensual dispute resolution and reduce the burden on the
judiciary.

 

Reflecting the rising significance of ADR and a continued drive for
procedural reform, the President of Dubai Courts issued Decision No. (4) of
2025 (the “Decision”), published on 26 March 2025. This Decision repeals
and replaces Decision No. (8) of 2022 and introduces a more refined
jurisdictional framework for the Centre. It also signals a broader legislative
intent to promote social justice by enhancing access to dispute resolution
mechanisms for people of determination, senior citizens, and economically
vulnerable groups.

 

This inBrief outlines the main features of Decision No. (4) of 2025, with
particular focus on the jurisdictional reallocation of estate-related property
disputes, the harmonisation of legal terminology across related legislative
instruments, the introduction of new restrictions on expert appointment
applications prior to litigation, the enhancement of procedural safeguards
for vulnerable groups, and the implications of limiting party autonomy in
selecting alternative dispute resolution pathways.

 

Key Highlights of Decision No. (4) of 2025

 

1. Jurisdictional Shift in Estate-Related Property Disputes

 

A major development under the Decision is the removal of the Centre’s
jurisdiction over estate-related property disputes. Specifically, Article 1(1)
excludes disputes involving the subdivision of co-owned undivided property
where such issues are tied to estate matters. This adjustment aligns with
Decree No. (25) of 2023, which established the Probate Court and granted it
exclusive authority over estate-related claims, including those concerning
co-owned property.

 

This jurisdictional transfer consolidates estate litigation within a specialised
forum that is better equipped to handle the sensitive nature of family and inheritance disputes. The Probate Court’s innovative procedural tools and
focused mandate are intended to preserve familial harmony while resolving
complex legal issues efficiently.

 

2. Harmonisation of Legal Terminology

 

The Decision reaffirms the Centre’s authority to ratify conciliation
agreements, regardless of the claim’s value—a principle retained from the
previous 2022 Decision. However, the language has been updated to reflect
terminology used in Law No. (18) of 2021 Regulating Conciliation in the
Emirate of Dubai. This alignment promotes greater legal consistency and
clarity, particularly in defining a “Conciliation Agreement” as one reached
under the guidance of a Conciliator following the procedures laid out by
law.

 

This terminological harmonisation ensures coherence across legislative
instruments, facilitating smoother legal interpretation and application.

 

3. Narrowing the Scope of Expert Appointment Applications

 

The Decision introduces clearer conditions for the Centre’s jurisdiction over
expert appointment requests prior to litigation. Now, such applications are
only accepted if:

 

– The dispute falls within the jurisdiction of Dubai Courts

– The matter is not already pending before a court

– The issue has not been previously adjudicated

 

These restrictions are a departure from the broader scope under the 2022
Decision, which permitted expert appointments without such limitations.
The Centre previously rejected jurisdictional objections, such as those
based on arbitration clauses, on the grounds that applications for the
appointment of an expert do not constitute formal substantive claims. As
such, these applications were considered not to affect jurisdictional
objections, which could instead be raised once a substantive case was
formally filed before the court.

 

Based on the Decision, the Centre can no longer entertain expert requests
for disputes subject to arbitration clauses or those already before the
courts. While the goal is to streamline case flow and eliminate duplication,
this change may limit access to neutral, pre-litigation expert assessments—
often crucial for parties seeking early clarity. We will have to wait and see
how the Centre will practically address this situation in order to have a
definitive answer.

 

4. Expanded Jurisdiction to Protect Vulnerable Groups

 

The Decision expands the Centre’s jurisdiction to include specific categories
of vulnerable individuals. These include disputes involving Emirati citizens
aged 60 and above, provided the claim value does not exceed AED 1,000,000;
cases where one of the parties is a person with a disability; and matters
involving female beneficiaries of financial assistance under Law No. (7) of
2012.

 

These reforms signal a clear legislative intent to enhance access to justice
for communities that may face legal and procedural barriers. By explicitly
prioritising the needs of the elderly, people of determination, and
economically disadvantaged women, the law promotes inclusivity, fairness,
and social equity in legal processes.

 

5. Restriction of Party Autonomy in Referring Disputes

 

One of the more notable changes in the 2025 Decision is the removal of the parties’ ability to jointly refer disputes to the Centre, even if the dispute fell outside its formal jurisdiction. This flexibility, previously allowed under Decision No. (8) of 2022, is no longer available.

 

Now, access to the Centre is limited to cases where a conciliation agreement already exists and is submitted for ratification. While it may be aimed at procedural clarity, it restricts parties’ autonomy to voluntarily opt for ADR through the Centre, potentially narrowing the avenues for early dispute resolution.

 

Conclusion

 

Decision No. (4) of 2025 reflects Dubai’s continued efforts to modernise and strengthen its dispute resolution infrastructure. By refining jurisdictional boundaries, unifying legal terminology, and offering increased protections for vulnerable groups, the Emirate demonstrates a forward-looking commitment to justice that is both efficient and inclusive.

 

While some changes, such as restrictions on expert appointments and the removal of mutual referral flexibility, may limit certain procedural options, they also aim to streamline access to the appropriate forums and promote clarity in ADR processes. Overall, the Decision signifies a new chapter in the evolution of ADR in Dubai, reinforcing the Emirate’s role as a progressive legal hub in the region. ■

Deportation in the UAE: General overview and the impact of Dubai Resolution No. (1) of 2025

Deportation refers to the formal removal of an individual or group from a state’s sovereign territory by order of the competent authorities. While definitions may vary by jurisdiction, deportation generally serves as a state mechanism to protect public welfare, safety, or national interests. The term “deportee” typically refers to a person who has been subjected to a deportation order. Though deportation is not unique to the United Arab Emirates (UAE)—as it is also widely implemented in jurisdictions such as the United States (US) and the United Kingdom (UK)—its practice in the UAE follows a distinct legal framework. This article explores the classifications of deportation in the UAE, whether it is mandatory or discretionary, and the mechanisms for its removal. It also assesses the implications of the recently enacted Dubai Resolution No. (1) of 2025 issued by Dubai Ruler, which reestablishes and expands the jurisdiction of the Tribunal for the Review of the Execution of Deportation Judgments and Travel Ban Orders, applicable exclusively within the Emirate of Dubai.

 

Legal Classifications of Deportation in the UAE

 

Deportation in the UAE is categorised as either judicial or administrative:

 

  • Judicial Deportation: Ordered by courts under various laws, most notably Federal Decree Law No. (31) of 2021 (the Penal Code) and Federal Decree Law No. (30) of 2021 on Narcotic Drugs and Psychotropic Substances (the Drug Law). Judicial deportation can be:

 

  • Mandatory: Required by law in specific cases. For example, Article 126(1) of the Penal Code mandates the deportation of any foreigner sentenced to a custodial penalty for a felony. Similarly, the Drug Law mandates deportation for foreigners convicted under its provisions.

 

  • Discretionary: Permitted but not required. Article 126(2) of the Penal Code allows courts to order deportation for misdemeanour convictions or as an alternative penalty. Article 75 of the Drug Law also permits discretionary deportation in cases involving personal drug use or possession.

 

  • Administrative Deportation: Enforced by the Federal Authority for Identity and Citizenship (ICP), this type of deportation may be ordered on grounds of public interest, national security, or public morals. It does not require a court conviction.

 

Removal of Deportation Orders

 

Whether judicial or administrative, deportation orders can be subject to cancellation or suspension under certain conditions:

 

  • Administrative Deportation may be revoked through an application submitted to the General Directorate of Residency and Foreigners Affairs (GDRFA) in the related Emirate. The application must include compelling legal grounds and supporting documentation.

 

  • Judicial Deportation requires a separate application submitted via the public prosecution portal.

 

In both cases, the reviewing authority will assess factors such as the risk of human rights violations in the deportee’s home country or other humanitarian concerns.

 

The Tribunal for the Review of Deportation and Travel Ban Orders

 

Dubai originally established a specialised tribunal under Resolution No. (7) of 2007, which allowed for the temporary suspension of final deportation and travel ban orders. However, that resolution was repealed and replaced by Resolution No. (1) of 2025, which not only reinstates the Tribunal but significantly expands its powers.

 

The Tribunal retains jurisdiction only in cases involving both a final deportation judgment and order and a travel ban. If no travel ban exists, the Tribunal lacks jurisdiction, as outlined in Article (2) of the 2007 Resolution and Article (3) of the 2025 Resolution.

 

Key differences between the two resolutions include:

 

  • Under Resolution No. (7), the Tribunal was authorised solely to suspend deportation orders for a fixed period.

 

  • Resolution No. (1), by contrast, allows for indefinite or extended suspension, since Article (4) (A/1) does not impose a strict time limit.

 

  • The 2025 Resolution empowers the Tribunal to cancel travel bans and authorise temporary release of deportees with appropriate guarantees.

 

These expanded powers represent a notable shift toward broader judicial discretion in managing deportation and travel ban enforcement.

 

Balancing Public and Private Interests

 

The underlying rationale for both Resolutions is to strike a balance between individual rights, creditors’ interests, and public safety. In many cases, individuals subject to deportation are also under travel bans due to outstanding debts or legal claims. Enforcing deportation without resolving these claims could result in significant financial harm to creditors. Conversely, indefinite delay in deportation could compromise public safety.

 

The Tribunal plays a mediating role by ensuring deportees can fulfil their financial obligations before removal—through temporary release or suspension of deportation—without jeopardising public interest. These measures help uphold principles of fairness, due process, and proportionality in enforcement decisions.

 

Conclusion

 

Deportation remains a powerful tool available to states to uphold public order and national interest. In the UAE, this measure is governed by a structured legal framework distinguishing between mandatory and discretionary deportation, as well as judicial and administrative procedures for its removal.

 

The enactment of Resolution No. (1) of 2025 marks a significant evolution in Dubai’s approach to deportation, offering more flexible judicial oversight through the Tribunal. This development reflects a broader commitment to safeguarding individual rights while maintaining community safety and ensuring that deportation orders do not undermine the legitimate interests of creditors.

 

Ultimately, by introducing avenues for judicial review and expanding the scope of the Tribunal’s authority, the Resolution enhances legal certainty and fairness in deportation proceedings and reaffirms the UAE’s commitment to a balanced, rights-respecting legal system. ■

Dubai Executive Council Resolution No. 11 of 2025: Expanding Free Zone Opportunities

The Dubai Government has introduced Dubai Executive Council Resolution No. 11 of 2025 (Resolution), marking a significant advancement aimed at enhancing economic growth and offering greater business flexibility for Dubai free zone entities (Entities). The Resolution offers new opportunities for Entities to operate in mainland Dubai subject to meeting certain regulatory requirements.

 

Scope of the Resolution

 

The Resolution applies to all Entities that intend to conduct business activities outside of their respective free zone on Dubai’s mainland, except for financial institutions licensed by the Dubai International Financial Centre.

 

Prior to the introduction of the Resolution, Entities were only permitted to conduct their business from within the boundaries of their relevant free zone. Entities whose business required them to operate onshore in Dubai were therefore necessitated to contract with a third-party agent, register a branch or incorporate a separate onshore presence. Of course, the establishment of an onshore branch or company came with additional compliance requirements, the expense of maintaining premises within the Emirate of Dubai and also capital requirements (in the case of an onshore company).

 

Under the Resolution, Entities may apply to the Dubai Department of Economy and Tourism (DET) for one of three types of licence/permit:

 

License Type

Requirements

Fees (AED)

Validity of License

Branch of an entity

Existing requirements to register an onshore branch to be followed.

As per existing requirements

One year

Branch of an Entity with its headquarters in the relevant free zone.

- Submission of the required documentation of the Entity to the DET.

- Approval of the DET.

- Approval of any other relevant UAE authority which regulates the activities of the Entity.

10,000

One year

Temporary permit for the Entity to practice certain activities onshore in Dubai

- Submission of the required documentation of the Entity to the DET.

- Approval of the DET.

- Approval of any other relevant UAE authority which regulates the activities of the Entity.

5,000

Six months

 

Additional Considerations

 

– The Resolution mandates that the DET, in collaboration with the relevant licensing authorities, shall publish a list of the economic activities that an Entity may carry out onshore in Dubai within six months from the effective date of the Resolution (i.e. by 3 September 2025). The economic activities will depend on which of the three licence options (see above) an Entity applies for.

 

– Any Entity that wishes to operate onshore in Dubai must comply with the relevant federal and local rules and regulations for the activity it wishes to practice. Consequently, Entities will need to ensure that they keep abreast of legislation and developments applicable to it both within the relevant free zone and onshore in Dubai.

 

– Under the Resolution, Entities which are permitted to operate in mainland Dubai must maintain separate financial records for their operations conducted in mainland Dubai. This also links into the tax treatment of these arrangements as it implies that the standard 9% corporate tax rate will apply in respect of the onshore business of the Entity (unless the income is otherwise exempt). This is in comparison to the 0% corporate tax rate offered to qualifying Dubai free zone companies on qualifying income.

 

– The Resolution sets out a one-year transitional period during which Entities currently operating outside of their free zone in the Emirate of Dubai must comply with the provisions of the Resolution.

 

Strategic Advantages

 

– Direct engagement in government contracts and onshore business activities without intermediary involvement.

 

– Reduced administrative overhead and financial burden associated with setting up a separate mainland entity.

 

– Enhanced market accessibility, fostering direct relationships with consumers and business partners.

 

The Resolution is expected to promote economic growth and business flexibility in Dubai. Entities should evaluate their current corporate structure in light of this Resolution to ensure that they capitalise upon the advantages of now being able to operate onshore in Dubai from a Dubai free zone in a more flexible manner. ■

Joint Venture Agreements in Real Estate Development Projects

Dubai’s development market is one of the most dynamic and rapidly growing real estate markets in the world, with consistent demand for residential, commercial, and mixed-use developments.

 

Developers frequently use Joint Venture (JV) agreements to collaborate on large-scale real estate and infrastructure projects, allowing them to share both the risks and rewards of large-scale developments.

 

In this inBrief, we discuss the types of JV agreements as well as their benefits, UAE specific considerations, and the key terms that should be considered to assist in reducing risks and disputes between JV parties.

 

Types of JV agreements

 

– Equity-based JV agreements: two or more partners create a new entity and share ownership, risks and profits based on their equity stakes.

 

– Special Purpose Vehicle (SPV): a common structure for JV agreements in real estate, where a new entity is created to handle a specific project, shielding the parent companies from some risks.

 

– Contractual JV agreements: parties collaborate on a project without sharing ownership of the project or forming a separate legal entity. Instead, the JV is governed purely by the terms of the agreement.

 

Benefits of JV agreements

 

JV’s offer several strategic advantages for developers and business partners such as:

 

– Access to capital and resources: developers can pool resources, capital and investors, allowing them to take on larger, more complex projects than they could on their own.

 

– Expertise and specialisation: developers can leverage each other’s expertise, for example, one partner might specialise in land acquisition, while another specialises in construction or design.

 

– Flexibility: JV’s allow developers to structure the agreement in a way that best suits the needs of the project, adjusting ownership percentages, management control, and profit sharing based on the contribution of each party.

 

– Risk sharing and liability: one of the main benefits of JV agreements in real estate is risk-sharing. The financial and operational risks associated with large projects are divided among the partners, reducing the exposure of each developer.

 

Key Considerations for Joint Venture (JV) Agreements in Dubai

 

When structuring a JV agreement in Dubai, developers should take into account the following important legal and regulatory aspects:

 

– Regulatory approvals: before commencing any development, developers must obtain regulatory approvals from the Dubai Land Department (DLD) and other relevant authorities. The JV agreement should include clauses that ensure compliance with local regulations, including but not limited to registration requirements, zoning laws, environmental standards, and such other requirements as may be applicable.

 

– Dispute resolution: in case of disputes, the JV agreement will typically contain provisions for dispute resolution, such as court, mediation or arbitration, especially when international parties are involved. The Dubai International Financial Centre (DIFC) and the Dubai International Arbitration Centre (DIAC) are common bodies for resolving such disputes when dealing with such complex matters.

 

The JV agreement should cover the following key elements:

 

– Project Scope and objectives: define the project’s location, size, design, budget, timeline, and expected returns.

 

– Ownership and control: a clear outline of the equity split, voting rights, decision-making authority, and dispute resolution procedures.

 

– Capital contribution and financing: specify each party’s capital contribution, identify debt financing sources, outline risk allocation, and processes for capital calls, distributions, and reinvestments.

 

– Profit sharing and exit strategy: clearly define how profit and loss sharing will be allocated, outline any preferred returns, and exit strategies such as selling, refinancing, or holding the project.

 

– Governance and reporting: establish the JV’s governance structure, assign key personnel, and set out meeting frequency, reporting requirements, and accounting methods.

 

– Contingencies and termination: outline the procedures for handling breaches of the agreement, including applicable penalties, termination conditions, and options for mutual buyout.

 

JV agreements are, therefore, a key tool for developers in Dubai, enabling them to pool resources and expertise for large-scale projects. These partnerships allow developers to share both the risks and rewards, making complex projects more manageable and financially viable. ■

Ministerial Decision on Registration of Branches and Representative Offices of Foreign Companies

On 30 July 2024, the UAE Ministry of Economy (Ministry) issued Ministerial Resolution No 138 of 2024 on the Controls and Procedures for Registering Branches and Representative Offices of Foreign Companies (the Decision). The Decision abrogated and replaced the earlier Ministerial Resolution No 377 of 2010.

 

The Decision provides detailed process and guidelines on the registration of branches (Branch) and representative offices (Office) of foreign companies in the UAE. All applications for registration, renewal of registration, amendment of registration, suspension of registration, deletion of registration or re-registration of a Branch or an Office must be filed through an online electronic platform on the Ministry’s website.

 

One of the key changes under the Decision is that the requirement to submit to the Ministry (at the time of establishment of the Branch/Office) a bank guarantee of AED 50,000 issued by a bank licensed in the UAE has been removed. Under the old Ministerial Resolution No 377 of 2010, an entity (eg: foreign entity or a free zone entity) establishing a branch in mainland UAE was required to provide a bank guarantee for an amount of AED 50,000 during the process of establishment of the Branch/Office. Now, a bank guarantee of AED 50,000 is not required to be submitted to the Ministry. Existing branches who had submitted bank guarantees at the time of their registration should contact their banks for cancellation of the bank guarantees.

 

Additionally, the key provisions under the Decision are as follows:

 

(1) Licensing requirement: A foreign company shall conduct its business from the UAE only after obtaining a license from the local authority in the Emirate (Authority) and after obtaining the Ministry’s approval. The foreign company must license and register each additional Branch or Office in the UAE.

 

(2) Registration process: The foreign company must obtain an initial approval from the Ministry prior to obtaining the license from the Authority. The initial approval from the Ministry shall be valid for a period of eight months. After obtaining initial approval from the Ministry, the foreign company must obtain the license from the Authority as per the procedures prescribed by the Authority. Upon receiving the license from the Authority, the foreign company must file an application with the Ministry and obtain a certificate of registration within one month from the date of issuance of the license by the Authority. The certificate of registration shall be valid for a period of one year. Failure to complete the registration with the Ministry within one month from the date of issuance of the license by the Authority may attract penalties.

 

(3) Authentication of documents: All documents required to be submitted to the Ministry on the online electronic platform must be duly certified and authenticated. Generally, this process involves attestation up to the level of the UAE Embassy in the relevant foreign jurisdiction, followed by attestation by the Ministry of Foreign Affairs in the UAE. Further, the documents are required to be translated into Arabic and attested by the Ministry of Justice. This process sometimes causes delays for foreign companies as certification and authentication of documents can take up to four to five weeks in certain jurisdictions. However, under the Decision, the Ministry may now accept temporary registration applications for documents that have not yet completed certification and authentication, with a maximum grace period of three months to complete the authentication process. Failure to do so shall result in cancellation and deletion of the application.

 

(4) Appointment of Auditor: Every Branch must appoint an auditor licensed to practise in the UAE. The auditor shall be appointed for a period of one year, renewable by a decision of the foreign company, so long as the renewal / term does not exceed six consecutive financial years. In such case, the partner in charge of auditing the Branch must be changed after three financial years. The auditor may be re-appointed after at least two financial years from the end of its previous term.

 

(5) Renewal of registration: A Branch or Office must renew its registration within one month prior to the expiry of its registration. At the time of renewal of the registration, in addition to the copy of the Branch or Office license, a certificate of incumbency/extract of commercial register of the foreign company and the audited financial accounts of the Branch and/or Office are required to be submitted to the Ministry. While the Decision does not specifically state that an Office is also required to appoint an auditor, as per the Decision, the audited financial accounts of an Office are required to be submitted for renewal of registration of an Office with the Ministry.

 

(6) Data of foreign companies: Data of foreign companies that have established Branches or Offices in the UAE can be obtained through the online electronic platform. A certificate containing details such as name of the foreign company, nationality of the foreign company, name of manager, activities of the foreign company, number of Branches of the foreign company (including date of registration and expiry) shall be issued to the applicant. However, as of now, only details such as the name of the Branch (in English and Arabic); registration number; registration date; and status of the Branch is publicly available (without payment of a fee). ■