Author: LYLAW DUBAI

Muslims in the UAE, who wish to have a civil marriage, can now do so in the Abu Dhabi Civil Family Court. Which is part of the Abu Dhabi Judicial Department or ADJD. 

This service is available to all Muslims, who are not A.E. citizens.

Notably, unlike in marriages under the Sharia Law, civil marriages under ADJD do not require: 1) the guardian’s approval or 2) medical tests. The application process is the same as it is for all other couples who wish to have a civil marriage under the ADJD.

In short, the civil marriage service is 1) available through the ADJD website, 2) by logging in through the UAE Pass and 3) then, filling out the Civil Marriage Application, 4) with a copy of passport or Emirates ID. After the marriage ceremony, it is highly recommended to attest the civil marriage certificate by the UAE Ministry of Foreign Affairs (MOFA).

Civil marriage under ADJD are governed by Law No. 14 of 2021 Concerning Civil Marriages and its Effects in the Emirates of Abu Dhabi.

Corporate Tax in the U.A.E. applies 1) not only to mainland businesses, but also to 2) all of the Free Zones. This includes even specialized and independent free zones such as 1) the DIFC (or Dubai International Financial Center), 2) as well as ADGM (otherwise known as the Abu Dhabi Global Markets).  

This is so, although, these 2 Free Zones are, for the most part, independent legal jurisdictions, with their own laws and their own courts. However, for the purposes of the UAE Corporate Tax, the DIFC and ADGM are subject to the Federal Law, much the same way as other free zones are. 

Therefore, moving businesses from a free zone into the DIFC or ADGM jurisdictions, for potential tax optimization – as some businesses have considered – will be of no utility, as the laws will apply equally. 

This is in accordance with the UAE Corporate Tax Law – No. 47 of 2022 as well as Cabinet Decision No. 55 of 2023 regarding the Qualifying Income of Qualifying Free Zone Entitie,

As a reminder, the UAE Corporate Tax has come into effect as of June 1, 2023 and the rate is 9%. 

The UAE Corporate Tax, which is 9%, applies not only to mainland businesses, but also to all of the free zones, across the country.

However, qualifying free zone persons can be subject to a corporate tax rate of 0%. 

This is as long as the free zone entity meets the following criteria: 

1. The free zone person derives qualifying income; 
2. The free zone persons maintain adequate substance in the U.A.E.  Which means – conduct their core income-generating activities, maintains adequate assets, employees and expenditure, etc.
3. Or, the free zone person did not choose to subject itself to the 9% corporate tax rate; and
4. If the free zone entity is a multinational company, it must 1) adhere to the arm’s length principle and 2) maintain adequate transfer pricing standards and documentation.

This is as per Articles 18, 34, and 55 of Federal Decree-Law No. 47 of 2022 regarding Corporate Tax Law,as well as Articles 3 and 7 of Cabinet Decision No. 55 of 2023 regarding the Qualifying Income of Qualifying Free Zone Entities.

Muslims in the UAE can now register Civil Wills, which are not subject to principles of Shariah. This service is available under the Abu Dhabi Civil Family Court, which is part of the Abu Dhabi Judicial Department or ADJD.

Importantly, Civil Wills are available for all Muslims in the UAE, not just those residing in Abu Dhabi. And as long as they are not UAE citizens. 

Registration of Civil Wills is available on the ADJD portal, through the U.A.E. Pass, under the Civil Family Court e-Services. The application should be submitted, along with the required documents, under the “Request to Authenticate a Civil Will”.

The standard fee to register one Civil Will is AED 950. This is governed by Law No. 14 of 2021 Concerning Civil Marriages and its Effects in the Emirates of Abu Dhabi. And, specifically, under Chapter Four (4) (on Inheritance and Wills) of that law. 

The use of E-gates, or, otherwise known as, smart gates, at the Dubai airport, are now also available for children. And not only children over the age of 15, as was previously the case. But also children who are at least 1.2 meters in height. 

In other words, the taller the child, the sooner they can wiz through the airport immigration, with their own e-gate access. Registration of e-gate for children is done at the airport. Which is a fairly streamlined and efficient process.

During which, the immigration authorities confirm the child’s height and take photos. This e-gate registration process for children is free. 

Fraud alert from banks in the U.A.E.!!! The warnings are issued as a result of recent flurry of incidents of payment fraud.

The latest scams relate to alleged change of payment details of customers’ creditors, through email re-direct.  According to the U.A.E. banks, this is how payment fraud works.

• • Fraudsters hack or spoof email accounts, belonging customers’ creditors.
  • Then, they send customers an email, appearing to come from their creditor: 1) advising that creditor’s banking details have changed and 2) asking customers to pay an outstanding debt to a new account number.

The fraud is usually discovered much later, when creditors question non-payment.

Banks warn that, because of the time that normally passes between 1) payment and 2) discovery of fraud, recovery of funds is almost impossible, as the amount had long since been withdrawn by the fraudsters. Therefore, banks urge customers to be vigilant and always verify any alleged change of bank details of their creditors, by calling creditors directly, to confirm the change.

Furthermore, customers should always use an existing contact number for their creditors and never use any contact numbers or email addresses mentioned in the email.

So, to avoid falling victim to scams, please always beware of any requests to send money to new bank accounts. 

Vaping in the UAE is treated, more or less, the same way, as smoking, be it e-cigarettes or regular cigarettes.   

As such, vaping is subject to the same laws, which are:

• • The UAE Tobacco Law, No. 15 of 2009 (On Tobacco Prevention).
  • As well as the Cabinet Decision No. 24 of 2013, which are the Executive Regulations to the main law.

In relevant parts, vaping is strictly regulated and is subject to a number of limitations.

For example, the legal age for vaping is 18. Vaping indoors is not allowed. And neither is advertising of vaping or its products. 

Furthermore, the are specific places where vaping is not allowed, such as: 1) schools or educational institutions, 2) places of worship, 3) health facilities, 4) sports establishments, 5) public transport, 6) malls and shopping centers (except is the designated places), and 7) cinemas, places of entertainment, and theatres. (Article 11 – Regulations).

Notably, also, as per the laws, vaping is prohibited in the car, in a presence of a child younger than 18 years old.