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Regulatory updates

Every UAE regulatory change, as it happens.

New rules, circulars, consultations and notices from UAE regulators, each summarised with who is affected and what to do. Collected by Arakan Lexara from the regulators' own websites.

Arakan Lexara Weekly

The week's changes, what they mean and the deadlines ahead. Every Monday, free.

DIFC Registrar of Companies18 Jun 2026Consultation PaperHigh impact
Proposed Amendments to DIFC Data Protection Regulations - AI and Autonomous Systems (Regulation 10 and new Regulation 11)
DIFC proposed strengthening Regulation 10 (safe, ethical, privacy-by-design development of AI/autonomous systems processing personal data) and introducing a new Regulation 11 empowering the Commissioner of Data Protection to recognize AI accreditation and certification schemes, alongside clarifying the responsibilities of the Autonomous Systems Officer (ASO). No formal consultation paper number was disclosed in secondary sources reviewed.
DIFC Registrar of Companies17 Jun 2026Consultation PaperMedium impact
Proposed Amendments to DIFC Arbitration Law (re-titled 'Arbitration and Mediation Law')
DIFC proposed a major overhaul of DIFC Law No. 1 of 2008 (Arbitration Law), re-titling it the 'Arbitration and Mediation Law' and introducing formal recognition of electronic communications, asymmetrical arbitration agreements, tribunal power to order security for costs and issue summary awards, third-party funding disclosure duties, an emergency arbitrator framework for urgent pre-tribunal relief, and a new mediation section governing the DIFC Mediation Centre. Publication date reported variously as 17-18 June 2026 across secondary sources.

Updates are found automatically on regulators' websites and summarised by AI. Check the official source before relying on any item.

Past weekly briefings

Ministry of Economy — AML/CFT & Commercial Supervision15 Jun 2026Cabinet DecisionLow impact

Cabinet Resolution No. (142) of 2026 Concerning the Definition of 'One Family' for the Purposes of Family Companies

Confirmed via MOET's own 'Legislations' and 'Companies' Legislations' pages as defining 'one family' for purposes of family-company status/registration, relevant to family-owned regulated businesses' eligibility for family-company treatment under the Family Businesses Law (Federal Decree-Law No. 37 of 2022). LOW-CONFIDENCE DATE: the precise publication date could not be independently confirmed from a primary or dated secondary source within available research; the date shown is an estimate based on its position among other 2026 MOET decisions and must be verified against the Official Gazette / moet.gov.ae before compliance use.

Virtual Assets Regulatory Authority12 Jun 2026GuidanceMedium impact

VARA Publishes AML/CFT Business Risk Assessment Guidance

VARA issued guidance setting expectations for how licensed VASPs should conduct and document their firm-wide AML/CFT business risk assessment, complementing the transaction/customer-level Rule III(D) guidance issued in November 2025.

Dubai Financial Services Authority10 Jun 2026Regulatory NoticeMedium impact

Dear MLRO Letter: UAE Proliferation Financing National Risk Assessment Report 2026

DFSA clarified how firms should integrate the UAE Proliferation Financing National Risk Assessment Report 2026 into their existing AML/CFT risk assessments.

Dubai Financial Services Authority9 Jun 2026CircularMedium impact

Business Continuity Measures Form v4 (6/2026) Update

DFSA issued a further updated Business Continuity Measures Form (v4, 6/2026), required from all authorised firms regardless of prior notifications, due 16 June 2026.

Dubai Financial Services Authority4 Jun 2026Regulatory NoticeHigh impact

Dear SEO Letter: DFSA Regulatory Expectations on Artificial Intelligence Risk Management in the DIFC

DFSA set out supervisory expectations for governance, accountability and oversight of AI implementation by DIFC firms, following its 2025 AI survey findings on rising AI adoption and governance gaps.

Ministry of Economy — AML/CFT & Commercial Supervision3 Jun 2026Ministerial DecisionMedium impact

Ministerial Decision No. (117) of 2026 on Standards, Controls and Accreditation Requirements for Valuers of In-Kind Contributions

Establishes a mandatory central register of MOET-accredited valuers for non-cash (in-kind) capital contributions to UAE companies, requiring compliance with International Valuation Standards/RICS Red Book, conflict-of-interest bans, a 3-month data-currency limit and 6-month report validity, plus a 1-year transitional period for existing valuers — operationalising the in-kind contribution provisions introduced by the 2025 Commercial Companies Law amendment (MOE-2025-003).

Virtual Assets Regulatory Authority1 Jun 2026Administrative NoticeMedium impact

Publication of UAE Proliferation Financing National Risk Assessment (PF NRA) 2026 and Required Actions

VARA circulated the UAE's 2026 Proliferation Financing National Risk Assessment and directed VASPs to incorporate its findings into their own proliferation-financing risk assessments and controls.

Financial Services Regulatory Authority — ADGM21 May 2026GuidanceLow impact

Guidance and Policies Manual (GPM) — Updated Edition

The FSRA updated its consolidated Guidance and Policies Manual, its principal reference resource on FSRA regulation and supervision of financial services firms, reflecting the finalised AML framework enhancements and other recent policy changes.

Financial Services Regulatory Authority — ADGM21 May 2026Rule AmendmentHigh impact

FSRA Finalises Enhancements to its Anti-Money Laundering Framework

Following Consultation Paper No. 1 of 2026, the FSRA finalised amendments to the FSMR and its AML Rulebook covering AML/CFT, counter-proliferation financing and sanctions compliance, aligned with updated federal laws and FATF standards. The FSRA stated the changes have minimal impact on existing compliance practices for most firms, but all Authorised Persons should confirm alignment with the updated rules.

Dubai Financial Services Authority18 May 2026Regulatory NoticeMedium impact

Dear SEO Letter: Update on Countercyclical Capital Buffer on Credit Exposures in the UAE

DFSA provided an update on the applicable Countercyclical Capital Buffer rate for UAE credit exposures, relevant to banks' capital adequacy calculations under the PIB module.

Federal Tax Authority14 May 2026News AnnouncementLow impact

FTA Corporate Tax Late Registration Penalty Waiver Initiative Beneficiaries Expected to Rise to 91,000

FTA reports over 68,600 taxable persons have benefited from the Corporate Tax late-registration penalty waiver (available where the tax return is filed within 7 rather than 9 months of the first tax period end), applied retroactively to penalties incurred since 1 June 2023, with roughly 22,000 more taxpayers eligible.

Dubai Financial Services Authority12 May 2026Rule AmendmentHigh impact

Notice of Amendments to Legislation: May 2026 (CP167 – Basel Core Principles Alignment)

DFSA finalised CP167 amendments aligning the rulebook with Basel Core Principles: new risk management function requirements for large/complex firms (GEN), Tier 2 capital and credit risk classification updates (PIB), and consequential Glossary (GLO) and Islamic Finance Rules (IFR) changes, effective 1 January 2027.

Federal Tax Authority10 May 2026News AnnouncementMedium impact

Ministry of Finance Extends Accredited Service Provider Appointment Deadline for Large Taxpayers to 30 October 2026

MOF extends the deadline for large taxpayers (revenue AED 50 million or more) to appoint an Accredited Service Provider from 31 July 2026 to 30 October 2026, citing market-readiness feedback and a desire for broader ASP choice; the underlying mandatory go-live date of 1 January 2027 for large taxpayers is unchanged. 32 ASPs were approved as of the announcement.

Dubai Financial Services Authority4 May 2026Consultation PaperMedium impact

Consultation Paper No 172 – Enhancements to the Islamic Finance Rules

CP172 proposed updates to Islamic endorsement requirements, Takaful disclosures, and clarified the circumstances in which an Authorised Person is deemed to be conducting Islamic Financial Business.

ADGM Registration Authority1 May 2026Regulations AmendmentHigh impact

Amendments to the Commercial Legislation (Foundations, Trusts, Beneficial Ownership, Companies, Commercial Licensing Regulations)

The Registration Authority amended multiple commercial regulations: prohibiting foundations/trusts from non-profit-type purposes under AML rules, clarifying trust obligations under the Beneficial Ownership and Control Regulations, expressly prohibiting bearer shares, and updating Companies Regulations filing deadlines. Affects Distributed Ledger Technology Foundations Regulations 2023, Foundations Regulations 2017, Trusts (Special Provisions) Regulations 2016, Beneficial Ownership and Control Regulations 2022, Administrative Regulations 2025, Companies Regulations 2020, and Commercial Licensing Regulations Rules 2026.

DIFC Registrar of Companies30 Apr 2026Consultation PaperHigh impact

Proposed Amendments to the Prescribed Company Regulations

DIFC proposed removing qualifying-purpose restrictions on Prescribed Companies (broadening eligibility beyond aviation, maritime and IP-holding structures), mandating appointment of a Corporate Service Provider for most Prescribed Companies (with limited 'Exempt PC' carve-outs for government-, listed- or regulated-entity-controlled companies) with a 6-month compliance window and fines up to USD 100,000 for failing to provide CSPs required documents, expanding permitted asset-holding for funds/family offices, and tightening the prohibition on Prescribed Companies directly employing staff.

Financial Services Regulatory Authority — ADGM30 Apr 2026Consultation PaperHigh impact

Proposed Enhancements to the Anti-Money Laundering Framework of the FSRA

The FSRA proposed enhancements to its AML/CFT, counter-proliferation financing and sanctions framework to align with updated federal laws and FATF recommendations. These proposals were finalised in May 2026 (see FSRA-2026-002).

Federal Tax Authority29 Apr 2026Public ClarificationMedium impact

CTP010 – Clarification of the Terms "Director" and "Officer" under Article 36 of the Corporate Tax Law

Clarifies who qualifies as a 'Director' or 'Officer' for Connected Persons purposes under Article 36 — based on actual decision-making authority rather than job title — affecting remuneration deductibility (AED 500,000 disclosure threshold), disclosure obligations and transfer pricing documentation.

Dubai Financial Services Authority23 Apr 2026Regulatory NoticeMedium impact

Dear Finance Officer Letter: Q4 2025 EPRS Return Corrections

DFSA notified Finance Officers that Q4 2025 EPRS prudential returns contained errors and required corrections to be reflected in Q1 2026 submissions. Date sourced from secondary reporting.

Ministry of Economy — AML/CFT & Commercial Supervision20 Apr 2026Cabinet DecisionMedium impact

Cabinet Decision No. (59) of 2026 on the Executive Regulations of Federal Decree-Law No. (36) of 2023 Regulating Competition

Long-anticipated executive regulations for the Competition Law, replacing 2012-era rules, take effect 30 July 2026. They tighten merger-filing formalities (proof of fee payment, original-language documents), set formal 10+90 working-day merger review timelines, clarify dominant-position assessment criteria, and introduce a 15-working-day third-party objection window. Relevant to any MOET-regulated business undertaking M&A, joint ventures, or holding a dominant market position in the UAE.

Ministry of Economy — AML/CFT & Commercial Supervision20 Apr 2026GuidanceMedium impact

Supplemental Guidance for Trust and Company Service Providers (TCSP) — 2026 Edition

Updated sector-specific AML/CFT/CPF guidance for trust and company service providers covering customer due diligence, beneficial ownership verification, ongoing monitoring and suspicious activity reporting obligations specific to entity-formation and administration services. Exact day within April 2026 is estimated from the document's stated version date.

Central Bank of the UAE16 Apr 2026GuidanceMedium impact

CBUAE Updates AML/CFT/CPF Guidance for Licensed Financial Institutions (Proliferation Finance, TBML, Correspondent Banking and CDD/KYC guidance, plus two best-practice manuals)

CBUAE released an updated package of four AML/CFT/CPF guidance documents (proliferation financing, trade-based money laundering/transshipment, correspondent banking, and customer due diligence/KYC) together with two best-practice manuals on risk-based-approach methodology and role-based staff training, described by the Governor as aligning UAE supervision with FATF and international standards. Licensed institutions should refresh AML/CFT policies, CDD procedures and training programs to reflect the updated guidance.

Dubai Financial Services Authority16 Apr 2026CircularMedium impact

Business Continuity Measures Form v3 (4/2026) Update

DFSA issued an updated Business Continuity Measures Form (v3, 4/2026) via the ePortal, required to be submitted by 22 April 2026. Date sourced from secondary reporting.

Ministry of Economy — AML/CFT & Commercial Supervision15 Apr 2026GuidanceMedium impact

Supplemental Guidance for Independent Accountants & Auditors (IAA) — 2026 Edition

Updated sector-specific AML/CFT/CPF guidance for independent accountants and auditors, developed from the 2024 National Risk Assessment and MOET's 2024 Sectoral Risk Assessment, refreshing risk-based CDD and reporting expectations for sole practitioners and firms. Exact day within April 2026 is estimated from the document's stated version date.

Central Bank of the UAE14 Apr 2026GuidanceMedium impact

CBUAE FAQs/Guidance on Article 62 — Carrying on Licensed Financial Activities through Emerging Technologies

CBUAE published FAQ-format guidance clarifying that Article 62 of Federal Decree-Law No. 6/2025 does not create new categories of regulated financial activity but ensures technology-neutral supervision across delivery channels, including Web3/decentralized systems, while confirming pure technology/infrastructure service providers are not directly regulated unless they perform licensed financial activities themselves. Entities have until 16 September 2026 (the law's one-year transition deadline) to adjust their activities/status.

Dubai Financial Services Authority10 Apr 2026CircularLow impact

Foreign Funds Marketing Survey (Article 54 Collective Investment Law)

DFSA surveyed firms on the marketing/selling of foreign funds under Article 54 of the Collective Investment Law. Date sourced from secondary reporting.