On this page, you can read about the federal laws, including decree laws, manuals, circulars and
legal documents, related to the financial sector in the United Arab Emirates. These laws are divided
into 10 main sections, allowing you to find the legislation you are looking for quite easily. These
sections include the legislations regulating the; Bankruptcy and Insolvency, Guarantees,
Organisation of Financial Institutions and Activities, Financial Leasing, Public Revenues and
Expenses, Federal Real Estate Properties, General Federal Budget, Automatic Exchange of Information,
Economic Substance Regulations, and Tax Legislations.
Here also you can find the Cabinet resolutions related to the automatic collection and exchange of
information, and the tasks of the Financial Reorganization Committee. In addition, you can find the
details of the Economic Substance Regulations, including the requirements of licensees and the
submission of Economic Substance Reports by multinational companies. You can also find the manual of
main policies and procedures for operations and transactions related to the leasing of federal
government real estate and properties, as well as the anti-fraud manual of the federal government.
You’ll find all the information you may need on tax legislation in this section too, including VAT,
the federal law guaranteeing the rights to movable property, laws regulating financial institutions
and activities, in addition to many other UAE legislations and circulars.