Motei Admin

Ministerial Decision No. 261 of 2024: Key Updates on Unincorporated Partnerships, Foreign Partnerships, and Family Foundations

The UAE has issued Ministerial Decision No. 261 of 2024 to provide clarity and enhance compliance with the Corporate Tax Law (Federal Decree-Law No. 47 of 2022). Effective from 1 June 2023, this decision introduces updates regarding Unincorporated Partnerships, Foreign Partnerships, and Family Foundations. The key objectives of these updates include: Clarity in Tax Obligations: […]

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UAE Corporate Tax: “Tax Returns” Guide

Latest News / Motei Admin

Unlike static systems in other jurisdictions, the UAE’s CT return dynamically adjusts based on taxpayer inputs, demanding detailed preparation and precise data management. Key Observations from the Tax Return Guide: Tailored Filing Requirements: Taxpayers must ensure their EmaraTax registration details are accurate, as these influence the return fields and schedules. Detailed Free Zone Schedules: Qualifying

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Key Changes in UAE Economic Substance Regulations: Essential Updates for Businesses

Latest News / Motei Admin

Historic Overview – Economic Substance Regulations (ESR) These regulations aimed to ensure that companies conducting certain “Relevant Activities” within the UAE maintain substantial economic activity. Compliance required companies to meet three core tests: the Core Income Generating Activity (CIGA) test, the Adequate Local Substance test, and the Directed and Managed test. Key Amendments to the

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Recent Amendments to the UAE VAT Executive Regulation

Latest News / Motei Admin

On 2 October 2024 the Federal Tax Authority (“FTA”) published the amended version of the Executive Regulation of Federal Decree-Law No. 8 of 2017 on Value Added Tax (“Executive Regulation”). The amendments are implemented following Cabinet Decision No. (100) of 2024 and are effective from 15 November 2024 and bring new VAT exemptions aimed at

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The Legal Consequences of Subleasing and Sharing a Property Without the Landlord’s Consent

Articles / Motei Admin

Historic Overview Subletting is a common practice in the real estate market, especially where landlords entrust leasing agents to manage properties. These agents, acting as original tenants, may sublease the property to third parties. However, with rising rental costs, many tenants in UAE resort to sharing accommodation to split expenses, often without the landlord’s consent.

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Corporate Tax Filing Deadline Postponed for Short Tax Periods Ending on or before 29th February 2024

Latest News / Motei Admin

This extension applies to companies incorporated, established, or recognized after 1st June 2023, which experienced a shortened first tax period. The postponement offers businesses more time to meet their obligations, easing administrative pressures and helping avoid potential penalties. The FTA encourages all businesses to take advantage of this extended deadline to ensure timely and accurate

Corporate Tax Filing Deadline Postponed for Short Tax Periods Ending on or before 29th February 2024 Read More »

Validity of the Legal Eviction Notice Issued by the Previous Owner Against the Tenant in Case of Sale of the Property to a New Owner

Success Stories / Motei Admin

In June 2024, our client acquired a villa in Al Barsha, with ownership being transferred from the first owner, who, on 2nd August 2023, had issued a 12-month eviction notice to the tenant on the grounds of sale. Subsequently, the ownership was transferred to a second owner, who later sold the property to our client.

Validity of the Legal Eviction Notice Issued by the Previous Owner Against the Tenant in Case of Sale of the Property to a New Owner Read More »

Law Update: UAE Streamlines Travel Ban Lifting Process

Latest News / Motei Admin

The UAE Ministry of Justice has introduced a fully automated process for lifting travel bans, which will eliminate the need for paperwork or requests. As part of the “Zero Government Bureaucracy” initiative. The number of procedures has been reduced from nine to zero, the number of required attachments from one to zero, and the processing

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Understanding Prenuptial Agreements for Foreign Residents in the UAE: A Guide to the Current Legal Framework

Articles / Motei Admin

This article will explore the current legal framework surrounding prenuptial agreements in the UAE, particularly under Federal Decree-Law No. (41) of 2022 and relevant Emirati laws. Legal Framework guiding the Prenuptial Agreements in the UAE 1. Federal Decree-Law No. (41) of 2022 Federal Decree-Law No. (41) of 2022 governs civil personal status and family matters

Understanding Prenuptial Agreements for Foreign Residents in the UAE: A Guide to the Current Legal Framework Read More »

The Rental Disputes Centre (RDC) ruled that tenant is liable for any damage caused by their negligence while the property is in their possession

Success Stories / Motei Admin

FACTS Unfortunately, three months into the tenancy, the tenant notified our client of an unexpected water leak occurring in the middle of the night, which caused a flood and significant, irreparable damage to the wooden floor. The tenant argued that their insurance policy does not cover floods, and that the incident was beyond their control,

The Rental Disputes Centre (RDC) ruled that tenant is liable for any damage caused by their negligence while the property is in their possession Read More »

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Ministerial Decision No. 261 of 2024: Key Updates on Unincorporated Partnerships, Foreign Partnerships, and Family Foundations

UAE Corporate Tax: “Tax Returns” Guide

Key Changes in UAE Economic Substance Regulations: Essential Updates for Businesses

Recent Amendments to the UAE VAT Executive Regulation

The Legal Consequences of Subleasing and Sharing a Property Without the Landlord’s Consent

Corporate Tax Filing Deadline Postponed for Short Tax Periods Ending on or before 29th February 2024

Validity of the Legal Eviction Notice Issued by the Previous Owner Against the Tenant in Case of Sale of the Property to a New Owner

Law Update: UAE Streamlines Travel Ban Lifting Process

Understanding Prenuptial Agreements for Foreign Residents in the UAE: A Guide to the Current Legal Framework

The Rental Disputes Centre (RDC) ruled that tenant is liable for any damage caused by their negligence while the property is in their possession

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