Law & Regulation
Federal Decree-Law No. 32 of 2021 (Commercial Companies Law), as amended by Federal Decree-Law No. 20 of 2025
Federal companies law governing corporate form, governance, and — read together with the FDI Law — foreign shareholding of UAE-incorporated entities, including project companies and SPVs used for infrastructure transactions.
Legal Framework Position
- Companies & CorporatePrimary / Framework Instrument
Instrument Overview
- Official Citation
- Federal Decree-Law No. 32 of 2021, as amended
- Instrument Type
- Decree
- Source Language
- Arabic (official); English translation available
- Last Verified
- 11 September 2026