Essential Family Law Considerations for Expats in the UAE
Amie Roberts • May 6, 2025
What Every Expat Needs to Know
Moving to the UAE as an expat offers exciting opportunities, but it also comes with important legal considerations, especially when it comes to family law. Understanding how local laws apply to personal matters such as marriage, divorce, child custody, and inheritance is crucial for protecting yourself and your loved ones. Here are some key legal aspects every expat should consider when relocating to or living in the UAE.
1. The Importance of a UAE Will
One of the most critical steps for expats in the UAE is drafting a will. Unlike many home countries where assets may automatically pass to a spouse or children, the UAE applies local laws in the absence of a registered will. This means that inheritance may be distributed differently from what you intend.
By registering a will with the DIFC Wills Service Centre or the Abu Dhabi Judicial Department, expats can ensure their assets are distributed according to their wishes, providing peace of mind for themselves and their families.
2. Marriage & Divorce for Expats
The UAE recognises marriages conducted both locally and abroad, but expats should understand how their home country’s laws interact with UAE regulations. With recent family law reforms, non-Muslim expats now have the option to follow civil law for marriage, divorce, and custody matters.
However, if no clear choice of law is made, then a person may not get the choices they want in terms of assets and guardianship for their children which can affect financial settlements, custody arrangements, and even the validity of prenuptial agreements. Seeking legal advice before marriage or divorce proceedings is essential to ensure your rights are protected.
3. Financial & Property Rights
Expats who purchase property in the UAE should understand how ownership laws work in designated expat-friendly areas. Joint property ownership, business assets, and even bank accounts can be subject to local inheritance laws if proper legal planning is not in place.
Additionally, couples should be aware of financial rights in divorce cases, as UAE courts may handle asset division differently than their home country. Having legal agreements, such as a prenuptial or postnuptial agreement, can help clarify financial matters and prevent future disputes.
4. Legal Protection for Expats
Recent legislative reforms have introduced civil family laws for both Muslims and non-Muslims expats, simplifying legal procedures for marriage, divorce, wills, and inheritance. These changes provide greater autonomy for expats who wish to follow legal frameworks more aligned with their home country’s laws. However, it remains essential to seek expert legal guidance to navigate the process effectively.
Final Thoughts
Relocating to the UAE is an exciting step, but ensuring legal protection for yourself and your family is just as important as settling into a new home. From registering a will to understanding marriage, divorce, and custody laws, taking proactive steps can prevent legal complications down the line.
For expats planning a move to the UAE, consulting a specialist family and expat lawyer can provide clarity and peace of mind, ensuring a smooth transition to life in the Emirates.
Author: Samara Iqbal TEP
Director and Founder of Aramas Law/Aramas International Lawyers Ltd
International Family Lawyer/Sharia Law Scholar & Expert
The UAE Ministry of Finance has announced a major policy shift that will affect large multinational corporations operating in the country. Starting from January 1, 2025, the UAE will implement a 15% Domestic Minimum Top-Up Tax (DMTT) for multinational enterprise (MNE) groups with global revenues exceeding €750 million. This move brings the UAE into alignment with the OECD's global minimum tax framework and signals a clear intent to strengthen its standing as a responsible international tax jurisdiction. What Is the 15% DMTT? The Domestic Minimum Top-Up Tax is a new concept introduced under the OECD's Pillar Two rules. It ensures that large multinationals pay at least a 15% effective tax rate on their profits, regardless of where those profits are booked. The goal is to reduce tax base erosion and profit shifting to low- or no-tax jurisdictions. Who Will Be Affected? The DMTT will apply to MNE groups that meet the following criteria: Have consolidated global revenues of €750 million or more in at least two of the four preceding financial years. Operate entities within the UAE. These businesses will be required to calculate their effective tax rate in the UAE and, if it falls below 15%, pay the difference. Why Is the UAE Implementing This? The UAE has traditionally been seen as a low-tax environment, which has contributed to its appeal as a regional headquarters hub. However, as international pressure grows for tax transparency and fairness, the UAE is aligning with global standards to: Maintain its reputation among international investors Avoid the risk of other countries imposing their own top-up taxes on UAE-based profits Prepare the economy for long-term resilience beyond oil revenues What Should Affected Businesses Do? Review Global Structures: Companies should analyse how profits are currently reported and whether their effective tax rates fall below the 15% threshold. Evaluate Substance and Transfer Pricing: Entities must demonstrate economic substance in the UAE, with accurate documentation to support intercompany transactions. Update Forecasts and Budgets: Financial models and tax projections for 2025 and beyond should incorporate the impact of DMTT. What about Freezones? While some activities in free zones can enjoy preferential tax rates, the new DMTT will still apply to MNE groups even if their UAE entities are in free zones, depending on group size and financial structure. Conclusion This new tax regime is a significant development in the UAE's fiscal policy. While it only targets the largest multinational groups, it reflects the broader shift towards responsible taxation and transparency. Final Thoughts If your business is part of a multinational group operating in the UAE, now is the time to prepare for the DMTT. We provide practical guidance on corporate tax structuring, economic substance, and global tax alignment. Whether you’re a group CFO or a professional adviser supporting one, we welcome the opportunity to work with you.
If you’ve missed your Corporate Tax registration deadline or already paid the AED 10,000 fine, there’s now a golden opportunity to waive or reclaim that penalty — but only if you act quickly. In a recent move to support businesses during the first year of the UAE’s Corporate Tax rollout, the Federal Tax Authority (FTA) has announced a limited-time grace period. The initiative allows eligible businesses to apply for a full penalty waiver if they file their Corporate Tax return early. This is a major relief for thousands of companies who have either: Missed their Corporate Tax registration deadline, or Registered late and were hit with the AED 10,000 fine Why is this happening? This initiative is part of a broader effort by the Ministry of Finance and the FTA to ease the transition into the new Corporate Tax system and promote long-term compliance. What You Need to Know: Deadline for the waiver: July 31, 2025 BUT: You must file your return well ahead of your official tax deadline to qualify. Don’t wait – gathering your financial records and preparing your tax return can take time. For most businesses operating on a calendar year basis (Jan–Dec), that means filing within the next couple of months. Who qualifies for the penalty waiver? If you’re asking: “Can I get a refund on my Corporate Tax late registration fine in the UAE?” “Is it possible to waive the AED 10,000 Corporate Tax penalty?” “How do I apply for the UAE Corporate Tax penalty relief?” Then the answer is – yes, you may be eligible. But there’s a catch: you must file your tax return early, ahead of your normal deadline. This is not automatic, and if you miss the window, the fine will not be waived or refunded. Why early filing matters: The FTA has made it clear: early compliance is the only route to relief. This means: Completing your Corporate Tax registration (if not already done) Preparing your financials for your first tax year Submitting your Corporate Tax return well before the deadline This one-time waiver won’t be repeated – so don’t leave it until the last minute. How Mosaic Chambers Group can help: At Mosaic Chambers Group, our FTA-certified tax advisors and consultants are ready to guide you through the entire process. Whether you need advice on: Understanding your eligibility Filing your Corporate Tax return early Claiming your AED 10,000 fine refund Or ensuring future tax compliance We’re here to take the stress out of Corporate Tax. Book a free consultation today and get expert support from our team. Click here to get in touch or below to book your call.