07. July 2025

Personal Income Tax (PIT) Law in the Sultanate of Oman

The Sultanate of Oman has made history by being the first Gulf Cooperation Council (GCC) country to introduce a personal income tax (PIT). Under Royal…

28. March 2025

Dubai Executive Council Resolution No. 11 of 2025: A Game Changer for Free Zone Businesses?

Dubai has once again demonstrated its commitment to fostering innovation and economic growth with the issuance of Executive Council Resolution No. 11…

20. March 2025

Law No. (2) of 2025: A New DIFC Courts Law

A transformative new law, Law No. (2) of 2025, issued by HH Sheikh Mohammed bin Rashid Al Maktoum has brought about extensive changes to the DIFC…

13. March 2025

3rd Edition of HR Guide launched by SCHLÜTER GRAF and Departer

We are thrilled to launch the third edition of our guide, “Employment Law & HR Management in the UAE”, co-authored with Departer. Our HR guide…

28. January 2025

COUNTRY REPORT SAUDI ARABIA: Analysis of Business Laws & Legal Reforms in KSA

Recently, Christoph Keimer and Andrés Ring have gathered key legal developments in the Kingdom of Saudi Arabia in their latest edition of the “Country…

18. December 2024

Liability For International Transport Damages in Saudi Arabia: A Legal Analysis

SCHLÜTER GRAF is pleased to contribute an article to the December 2024 edition of the German Saudi Business Magazine (GSBM) published by the German…

13. September 2024

Data Protection in Saudi Arabia: An Overview of the New Rules for Appointing Data Protection Officers (DPOs)

In line with the rapid global developments in data protection and privacy regulations, Saudi Arabia has introduced a comprehensive framework through…

03. June 2024

Saudi-Arabien: Das Regional Headquarters Programm (RHQ)

Seit dem 1. Januar 2024 müssen multinationale Unternehmen, die mit staatlichen Stellen des Königreichs Saudi-Arabien („KSA“) Geschäfte machen möchten,…

18. March 2024

German-Saudi Business Magazine (GSBM): Edition December 2023

SCHLÜTER GRAF is pleased to have contributed an article in the German-Saudi Business Magazine (GSBM) on the occasion of the 45^th anniversary of GESALO…

14. March 2024

EINFÜHRUNG DES NEUEN ZIVILGESETZBUCHS in Saudi-Arabien

Am 19. Juni 2023 erließ das Königreich Saudi-Arabien das Gesetz über zivilrechtliche Transaktionen (nachfolgend: "KSA-Zivilgesetzbuch"), das durch den…

25. January 2024

Middle East: Arbitration Alert

In a landmark legal development, the United Arab Emirates (UAE) and Egypt are reshaping the contours of international arbitration, positioning…

27. December 2023

Litigating in DIFC

The Dubai International Financial Centre (DIFC) stands as a distinguished special economic zone and globally recognized financial epicenter, hosting…

18. December 2023

Cuenta atrás para el Regional Headquarter en Arabia Saudita

El programa “Regional Headquarter” (“RHQ”) forma parte de la iniciativa “Visión 2030” desarrollada por el Ministerio de Inversión de Arabia Saudita…

06. October 2023

The Implementing Regulations to KSA's Personal Data Protection Law

A significant milestone for privacy and data security in the Kingdom of Saudi Arabia (“KSA”) was achieved with the entry into force of the Personal…

25. May 2023

Amendments to KSA's Personal Data Protection Law

Saudi Arabia has implemented amendments to its Personal Data Protection Law via Royal Decree No. M147 of 5/9/1444H, corresponding to 27th March 2023,…

13. March 2023

Country Report Pakistan

Partner Andrés Ring and Associate Usama Munir analyze the legal framework of Pakistan including the latest legal/political developments in the country…

20. February 2023

COUNTRY REPORT SAUDI ARABIA: Analysis of Business Laws & Legal Reforms in KSA

Country Report Saudi Arabia – partners Christoph Keimer and Andrés Ring analyze important legal updates in KSA in the latest issue of Recht der…

03. February 2023

UAE: New Commercial Agency Law

The Government of the United Arab Emirates has recently issued Federal Law No. 3 of 2022 regulating commercial agencies (“New Commercial Agency Law”…

12. December 2022

In Focus UAE Corporate Income Tax Law

On 09 December 2022, the UAE Ministry of Finance released the long-awaited Corporate Tax Law (Federal Decree Law No. 47 of 2022, “CTL”). It will come…

05. October 2022

KSA: Public Consultation on Draft Law on Petrol and Petrochemical Materials

The Ministry of Energy (“MOE”) in the Kingdom of Saudi Arabia (“KSA”) has presented a new Draft Law on Petrol and Petrochemical Materials (“Draft”)…

04. October 2022

Saudi Arabia’s New Companies’ Law

The Kingdom of Saudi Arabia (“KSA”) is one of the largest markets in the Middle East with great potential for foreign investors. Recent years have…

19. July 2022

KSA: Counter Concealment Campaign Saudi-Arabia’s Anti Concealment Legislation

On 13 June 2022, the Ministry of Commerce (“MC”) of the Kingdom of Saudi Arabia (“KSA”) announced that inspectors from the National Program for…

13. July 2022

Resolution 32 of 2022 on Cancellation of Fees on Airline Agents and Offices based in Dubai

The Crown Prince of Dubai and Chairman of Dubai Executive Council, H.H. Sheikh Hamdan bin Mohammed bin Rashid Al Maktoum, has recently issued…

05. July 2022

KSA: New Companies Law

On Thursday 01/12/1443 H (23 June 2022) King Salman of Saudi Arabia gave the Royal assent to Royal Decree M/132 of 1443 H enacting the Kingdom’s new…

04. July 2022

The biggest Legal Reforms in the 50-year History of the United Arab Emirates

On the occasion of the UAE's 50th anniversary, the largest legal reform in the country was launched. Over 40 laws were newly enacted or significantly…

04. July 2022

UAE: ENACTING A NEW COMMERCIAL AGENCIES LAW

The United Arab Emirates (UAE) initiated the parliamentary process for enacting a new commercial agencies law. The new law is said to maintain the…

29. June 2022

SAUDI ARABIA'S NEW COMPANIES LAW ADOPTED BY CABINET

In Saudi Arabia’s cabinet meeting on 28 June 2022, the resolution was adopted to enact the Kingdom's new Companies’ Law. It will be replacing the…

21. June 2022

Oman: New Securities Law (Sultani Decree 2022/46)

By virtue of Sultani Decree 2022/46, the Sultanate of Oman enacted a new Securities Law (“Law”). The Law largely replaces the old securities law…

17. June 2022

Pakistan accedes to Apostille Convention on legalisation of public documents

In a welcoming news, Pakistan has approved the accession to Apostille Convention (Hague) with the President's endorsement of the instrument of…

23. May 2022

Abu Dhabi: Returns to 100% operating capacity across all commercial activities, tourist attractions and events

On 9 May 2022, in line with the maintained low Covid-19 infection rate, the Abu Dhabi Department of Economic Development has issued Circular No.…

12. May 2022

UAE: MoF Consultation Paper on Corporate Income Tax

After the announcement regarding the introduction of a federal corporate income tax in the UAE (“CIT”) on 31 January 2022, the UAE Ministry of Finance…

25. April 2022

DIFC Foundations Law and Protection of Assets

Since the introduction of the foundation regime in the Dubai International Financial Centre (“DIFC”), DIFC Foundations have become a potent tool for…

15. April 2022

DIAC Arbitration Rules 2022

On 2 March 2022, the Dubai International Arbitration Center (“DIAC”) issued new arbitration rules (“DIAC Rules 2022”) which came into effect on 21st…

14. April 2022

KSA: Draft Investment Law out for Public Consultation

On 5th April 2022, the Ministry of Investment in Saudi Arabia (MISA) presented a draft new investment law for public discussion. The draft is supposed…

25. March 2022

KSA’s Law on Judicial Cost System

On 7 September 2021, the Kingdom of Saudi Arabia (“KSA”) issued a new law amending their judicial cost system (“Judicial Cost Law”), especially…

24. March 2022

Enforcement of KSA’s Personal Data Protection Law postponed

On 24 September 2021, the Kingdom of Saudi Arabia had announced its first standalone personal data protection law (“DP Law”), promulgated by Royal…

09. February 2022

Key Legal Aspects of E-commerce in KSA

On 26 July 2019, the Kingdom of Saudi Arabia (“KSA”) issued its E-Commerce Law, promulgated by Royal Decree No. M/126 (Cabinet Decision No. 628/1440…

03. February 2022

UAE: Introduction of Federal Corporate Tax

The UAE Ministry of Finance (“MoF”) announced the introduction of a federal corporate tax (“CT”) on 31 January 2022. In this legal briefing we will…

27. January 2022

New UAE Labor Law – Updates: Implementing Regulations, JAFZA Announcement and End-of-Service-Gratuity Calculation

The newly issued UAE labor law, i.e., Federal Decree-Law No. 33/2021 (“New Labor Law”) in the UAE will come into force on 2 February 2022, however, it…

19. January 2022

KSA’s New Game Changing Personal Data Protection Law

On 24 September 2021, the Kingdom of Saudi Arabia (“KSA”) has announced its first standalone personal data protection law (“DP Law”), promulgated by…

13. January 2022

UAE’s New Game Changing Federal Data Protection Law

On 20 September 2021, the United Arab Emirates (“UAE”) issued a new data protection law, Federal Decree-Law No. 45/2021 (“DP Law”). This long-awaited…

20. December 2021

UAE: New Labour Law (Federal Decree-Law No. 33 of 2021)

On 16 November 2021, the United Arab Emirates published the new Labour Law, i.e., Federal Labour Law No. 33 of 2021 (“New Labour Law”) which repealed…

15. November 2021

UAE: New Federal Decree Law (33) of 2021 re. Labor Relations Announced

Federal Decree Law (33) of 2021 is to enter into force in February 2022. The comprehensive law is expected to bring about significant changes to the…

24. October 2021

Oman: Company Law Regulations Issued - Decision of the Ministry of Commerce and Industry No. 2021/146

By virtue of the Decision of the Ministry of Commerce and Industry (“MOCI”) No. 2021/146 the Sultanate of Oman approved its long-awaited regulations…

07. October 2021

The German Supply Chain Act and its impact on businesses in the Gulf Region

The German Supply Chain Act (Lieferkettengesetz1) aims to protect the rights of people who produce goods for or deliver services to the German market.…

26. May 2021

EAU: lmplementación De La Nueva Normativa De lnversión Extranjera En Las LLC (Federal Decree Law N.º 26 de 2020)

Tras nuestro informe legal sobre la “Implementación Práctica del Decreto Ley Federal No. 26 de 2020 para Sucursales de Empresas Extranjeras” de 22 de…

26. May 2021

VAE: PRAKTISCHE UMSETZUNG DER NEUEN DIREKTINVESTITIONSBESTIMMUNGEN FÜR AUSLÄN-DISCHE INVESTOREN IN EMIRATISCHEN GESELLSCHAFTEN (BUNDESGESETZ NR. 26 AUS 2020)

Nach der Veröffentlichung unseres letzten Legal Briefing vom 29. April 2021, „Dubai: Praktische Umsetzung des Bundesgesetzes Nr. 26 aus 2020 für…

26. May 2021

UAE: Practical Implementation of new Foreign Direct Investment rules for LLCs (Federal Decree Law No. 26 of 2020)

Following our legal briefing on the “Practical Implementation of Federal Decree Law No. 26 of 2020 for Branches of Foreign Companies” dated 22 April…

02. May 2021

Neue gesellschaftsrechtliche Bestimmungen in der „Dubai Airport Free Zone“

Die Verwaltung der Dubai Airport Free Zone (“DAFZA”) hat kürzlich neue Bestimmungen (“Company Regulations 2021”) für alle Unternehmen, die in DAFZA…

02. May 2021

The Draft New Companies Law in KSA

The changes in Saudi-Arabia’s (KSA) legal landscape have been frequent and meaningful over the last few years owing to the country’s appetite for…

02. May 2021

DUBAI: PRAKTISCHE UMSETZUNG DES BUNDESGESETZES NR. 26 AUS 2020 FÜR NIEDERLASSUNGEN AUSL ÄNDISCHER UNTERNEHMEN

Wie bereits in einem unserer letzten Briefings beschrieben, hat die Regierung der Vereinigten Arabischen Emirate (VAE) das Handelsgesellschaftsrecht…

22. April 2021

Dubai: Practical Implementation of Federal Decree Law No. 26 of 2020 for Branches of Foreign Companies

As previously announced, the government of the United Arab Emirates (UAE) has amended the Commercial Companies Law (Federal Law No. 2 of 2015, “CCL”)…

20. April 2021

New Company Regulations in the Dubai Airport Free Zone

The Dubai Airport Free Zone Authority (“DAFZA”) recently announced the issuance of new company regulations (“Company Regulations 2021”) for all…

17. April 2021

Saudi Arabia: Judicial Reforms and Regional Headquarter Requirements Announced

The Kingdom of Saudi Arabia (KSA) has recently undergone major changes in order to achieve the goals set for the Saudi Vision 2030 and in an effort to…

31. March 2021

ABU DHABI: COVID 19 PCR Testpflicht für Unternehmen - Circular 12/2021

Die Lizensierungsbehörde in Abu Dhabi, das Department of Economic Development (“ADDED”), hat das Rundschreiben (sog. Circular) Nr. 12/2021…

28. March 2021

COVID-19 PCR Tests for Businesses in Abu Dhabi – Circular 12/2021

The Abu Dhabi Department of Economic Development (“ADDED”) has issued Circular No. 12/2021 (“Circular”) on the frequency of COVID-19 PCR tests for…

18. February 2021

VAE: Änderung des Handelsgesellschaftsrechts durch Änderungsgesetz Nr. 26 / 2020, Abschaffung des Erfordernisses eines emiratischen Mehrheitsgesellschafters

Ende September 2020 kündigte die Regierung der Vereinigten Arabischen Emirate (VAE) eine grundlegende Änderung des Gesetzes betreffend…

17. December 2020

UAE: FEDERAL DECREE LAW NO. 26 OF 2020 –AT A GLANCE

Recent discussions in the corporate space in the UAE have largely revolved around the Federal Decree Law 26 of 2020. This law has brought about…

08. December 2020

Cambios en la Commercial Companies Law (Decreto Federal Nº 26 de 2020, por los que se deroga la norma “49-51” y la ley FDI

Tal y como anunciamos en el informe legal anterior, el gobierno de Emiratos Árabes Unidos (EAU) ha modificado la Ley de Sociedades (Ley Federal No. 2…

07. December 2020

UAE: Amended Commercial Companies Law (Federal Decree Law No. 26 of 2020), 49-51 Rule and FDI Law abolished

As announced in our previous legal briefing from November 23, 2020, the government of the United Arab Emirates (UAE) has amended the Commercial…

25. November 2020

EAU anuncia cambios en la legislación mercantil para permitir el 100% de propiedad extranjera en las empresas

El 23 de noviembre de 2020 el gobierno de los Emiratos Árabes Unidos ("EAU") introdujeron cambios sustanciales en la Ley Federal No. 2 de 2015 sobre…

23. November 2020

UAE announces Overhaul of Companies Law to Permit 100% Foreign Ownership in Mainland Companies

On 23 November 2020, through a Presidential Decree the United Arab Emirates (“UAE”) has introduced sweeping changes to Federal Law No. 2 of 2015 on…

21. October 2020

EAU: Nueva Regulación Respecto a los Beneficiarios Reales / Ultimate Beneficial Owners (Decisión del Gabinete No. 58 of 2020)

A través de la Decisión del Gabinete No. 58 de 2020 ("Decisión"), los Emiratos Árabes Unidos ("EAU") actualizaron sus regulaciones de cumplimiento…

06. October 2020

UAE: Corporate Compliance Update: New Provisions regarding Real Beneficiaries / Ultimate Beneficial Owners

Through Cabinet Decision No. 58 of 2020 (“Decision”) the United Arab Emirates (“UAE”) updated their corporate compliance regulations with regard to…

31. May 2020

UAE: Updates on Economic Substance Reporting in the UAE Reporting Deadlines and MoF COVID 19 Clarification

In April 2019, the UAE published its first Economic Substance Regulations (ESR) with Cabinet Decision No. 31 of 2019. With the Introduction of ESR all…

27. May 2020

DMCC: Implementation of Insurance Scheme - Update

In our Legal Briefing dated May 4, 2020 we provided an overview of legal updates introduced by the Dubai Multi Commodities Center Authority (“DMCCA”).…

21. May 2020

UAE: The Impact of the Modern Slavery Act (2015) on UAE Entities

Slavery that had been effectively abolished or outlawed in the 19th century is still existent in many parts of the world in its modern form and…

21. May 2020

UAE: Impact of COVID-19 on Mergers & Acquisitions in the UAE

The outbreak of COVID-19 has massively impacted the global economy. This economic impact has all the potential to have a profound effect on the…

19. May 2020

Taking Your Annual General Assembly Virtual

COVID-19 not only disrupted the economy and financial markets but also the administration of companies around the world. As the financial year 2019…

17. May 2020

KSA: Securing Saudi-Arabia’s New Financial Collateral Structure

Securing and collateralizing debts has been a significant legal issue in the Kingdom of Saudi-Arabia (KSA) for a long time. Covered by more prominent…

14. May 2020

UAE: Overview of Free Zones’ Economic Relief Packages in Times of COVID-19

When COVID-19 hit the UAE in late January 2020, most businesses hoped that the restrictive measures implemented by the UAE government and especially…

12. May 2020

UAE: Amendments to Guidelines for Reopening of Malls and other Businesses in Dubai

On 11 May 2020, the Dubai Department of Economic Development (“DED”) made amendments to the guidelines for the reopening of malls and other businesses…