Explore laws & regulations

Federal Decree-Law No. 19 of 2018 (Foreign Direct Investment Law)

United Arab Emirates · Decree

In Force

Federal framework permitting up to 100% foreign ownership outside a Cabinet-defined Negative List (13 sectors), implemented via a Positive List of eligible sect…

Federal Decree-Law No. 32 of 2021 (Commercial Companies Law), as amended by Federal Decree-Law No. 20 of 2025

United Arab Emirates · Decree

Amended

Federal companies law governing corporate form, governance, and — read together with the FDI Law — foreign shareholding of UAE-incorporated entities, including…

Federal Decree-Law No. 36 of 2023 (Regulating Competition), with Cabinet Decision No. 3 of 2025 (notification thresholds)

United Arab Emirates · Decree

In Force

Federal competition/merger-control framework, with current (2025) notification thresholds — relevant background interface for infrastructure JVs and consortium…

Federal Decree-Law No. 47 of 2022 (Corporate Tax), as amended by Federal Decree-Law No. 28 of 2025

United Arab Emirates · Decree

Amended

Federal corporate tax framework applicable to UAE project companies, SPVs, and investors, including free-zone treatment considerations.

Federal Decree-Law No. 51 of 2023 (Financial and Bankruptcy)

United Arab Emirates · Decree

In Force

Current federal insolvency/bankruptcy framework, effective 1 May 2024, with a dedicated federal Bankruptcy Court (Abu Dhabi) hearing all cases since 15 July 202…

Federal Decree-Law No. 6 of 2025 (Central Bank, Regulation of Financial Institutions and Activities, and Insurance Business)

United Arab Emirates · Decree

In Force

Current federal banking/finance framework, superseding Decretal Federal Law No. 14 of 2018. Also functionally covers foreign-exchange/capital-controls matters —…

Federal Decree-Law on Value Added Tax, as amended by Federal Decree-Law No. 16 of 2025

United Arab Emirates · Decree

Amended

Federal VAT framework, materially amended effective 1 January 2026 — a current, active-legislative-change instrument relevant to infrastructure project financin…

Federal Law No. 20 of 2016 (Mortgage of Movable Property as Security for a Debt)

United Arab Emirates · Law / Act

Repealed

UAE's former movable-property security law, repealed and superseded by Federal Law No. 4 of 2020. Retained for historical reference only.

Federal Law No. 4 of 2020 (Security over Movable Property), with its 2021 Executive Regulations (Collateral Registry)

United Arab Emirates · Law / Act

In Force

Current federal security/collateral framework and collateral registry, superseding Federal Law No. 20 of 2016 — relevant to project-finance security packages.

Federal Law No. 6 of 2018 (Arbitration), as amended by Federal Law No. 15 of 2023

United Arab Emirates · Law / Act

Amended

Federal arbitration framework governing dispute resolution for UAE infrastructure and PPP contracts.