We plan to vacate our rental apartment by the end of this month. As this is the first time we are renting an apartment, we failed to notify the landlord personally about not intending to renew our lease.
However, we’ve been informing the building watchman about our intention to not extend our stay since July this year. We assumed this notice would be sufficient.
We decided to move to a new place with our aunt so we can share the rent. However, the watchman stopped us from leaving and said we should have informed the landlord.
While we understand the situation now and accept our mistake, we wonder why the watchman did not inform us about the right way to serve notice earlier.
We have only met the owner twice since we moved into the building two years ago. In case of any issues in the apartment, we always communicated with the watchman, who would usually relay the information to the landlord on our behalf.
We used a real estate agent to sign the apartment lease and even he failed to inform us about these policies. Our rental contract also does not state this anywhere.
Now, the owner is asking us to either pay the full year’s rent and leave or find a replacement tenant. We do not have the money to pay for a full year’s rent. What do we do? JD, Dubai
You should read your contract to see what it states when it comes to renewing or not renewing the tenancy agreement.
You made an innocent mistake by assuming that it was sufficient to inform the building watchman about not renewing the lease.
There is one important point to remember. Law 33 of 2008 amended some parts of law 26 of 2007, which governs the relationship between landlords and tenants.
You have to abide by the clauses in your contract. But understand that the former law did away with the need for a tenant to inform the landlord of contract non-renewal.
Law 33 of 2008 did away with the need for a tenant to inform the landlord of contract non-renewal
Mario Volpi,
sales and leasing manager, Engel & Volkers
This means that you only have to technically inform your landlord 90 days before lease expiry if you wish to renew the rent agreement. This is because the tenancy agreement has a start and end date.
Since your landlord is asking you to vacate the apartment, I would advise you to file a case at the Rental Dispute Settlement Committee.
A judge will then decide on the outcome after considering your circumstances. It will cost 3.5 per cent of the rental amount to file a case but often the judge will award costs to any winning case.
Mario Volpi is the sales and leasing manager at Engel & Volkers. He has worked in the property sector for more than 35 years in London and Dubai. The opinions expressed do not constitute legal advice and are provided for information only. Please send any questions to mario.volpi@engelvoelkers.com
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
Results:
First Test: New Zealand 30 British & Irish Lions 15
Second Test: New Zealand 21 British & Irish Lions 24
Third Test: New Zealand 15 British & Irish Lions 15
THE BIO
Favourite car: Koenigsegg Agera RS or Renault Trezor concept car.
Favourite book: I Am Pilgrim by Terry Hayes or Red Notice by Bill Browder.
Biggest inspiration: My husband Nik. He really got me through a lot with his positivity.
Favourite holiday destination: Being at home in Australia, as I travel all over the world for work. It’s great to just hang out with my husband and family.
The specs
Engine: 5.0-litre V8
Power: 480hp at 7,250rpm
Torque: 566Nm at 4,600rpm
Transmission: 10-speed auto
Fuel consumption: L/100km
Price: Dh306,495
On sale: now
