I have a query on the rental law for issues arising between a landlord and tenant. Does a tenant have to give 90 days’ notice to the landlord for non-renewal of the tenancy contract when there is an ongoing dispute? If the tenant notifies the landlord about non-renewal 40 days before the contract ends, can the latter demand a penalty and deny issuing a no-objection certificate?
Can the landlord also stop the tenant from taking his possessions out from the building before the last date of the tenancy contract? Please advise. PA, Dubai
The government amended amended some parts of Law 26 of 2007 with Law 33 of 2008. This is the law that governs the relationship between landlords and tenants. It is the former law that did away with the need for tenants to give 90 days’ notice to landlords for non-renewal of their tenancy lease. So, irrespective if the tenant is presently in a dispute with the landlord, there is no need to give 90 days' notice. That said, if the rental contract states that 90 days’ notice is required for non-renewal, then the tenant must adhere to this clause.
When it comes to tenancy disputes, the presiding judge will decide what will take precedence – the rental agreement or the current law.
If the rental contract also states that a landlord can levy a penalty on the tenant for early termination, this also has to be adhered to, unless you have good reason to question it and enter into dialogue with the landlord about it.
Lastly, on the subject of removing items of furniture from the property, often this is only allowed when accompanied with a no-objection certificate from the landlord. This note has to be shown to the security of the development/project before moving items. Therefore, the key is to reach a mutual agreement with the landlord before making arrangements to move out.
Is an owners’ association allowed to charge current property owners with unpaid service charges payable by previous owners? The developer of the project issued a no-objection certificate for sale to the previous owner and the transaction was successfully completed at the Dubai Land Department.
It seems the developer collected reduced service charges from previous owners without obtaining approval from the Real Estate Regulatory Agency. The new OA, which is a sister company of the developer, has now requested Rera approval for higher service charges due over the previous years. The OA wants to collect the amount backdated by 10 years from current owners.
As far as I understand, this is not possible under civil law that dissociates different owners as separate legal entities. Hence, there is no inheritance of debt of any sort. Kindly confirm if this is correct. MK, Dubai
The OA management cannot backdate or charge current owners any unpaid service charges as there is no such thing as an inheritance of debt
Owners’ associations are non-profit organisations that manage jointly owned properties such as buildings and/or communities that have multiple title deeds. As an owner yourself, you have the right to access the OA’s written records concerning your property and the community.
You will be able to look at financial accounts, minutes of board meetings or general assembly meetings, insurance policies, the register of all contracts, the register of assets and the annual budget. In doing so, you will gain valuable information in order to help you going forward.
In answer to your question, you are correct that the OA management cannot backdate or charge current owners any unpaid service charges as there is no such thing as an inheritance of debt in these cases.
I advise you and other unit owners to collectively file a complaint at the Rera as the entity is responsible for approving service charges. You can state that your OA management is subscribing to unfair business practices.
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
5 of the most-popular Airbnb locations in Dubai
Bobby Grudziecki, chief operating officer of Frank Porter, identifies the five most popular areas in Dubai for those looking to make the most out of their properties and the rates owners can secure:
• Dubai Marina
The Marina and Jumeirah Beach Residence are popular locations, says Mr Grudziecki, due to their closeness to the beach, restaurants and hotels.
Frank Porter’s average Airbnb rent:
One bedroom: Dh482 to Dh739
Two bedroom: Dh627 to Dh960
Three bedroom: Dh721 to Dh1,104
• Downtown
Within walking distance of the Dubai Mall, Burj Khalifa and the famous fountains, this location combines business and leisure. “Sure it’s for tourists,” says Mr Grudziecki. “Though Downtown [still caters to business people] because it’s close to Dubai International Financial Centre."
Frank Porter’s average Airbnb rent:
One bedroom: Dh497 to Dh772
Two bedroom: Dh646 to Dh1,003
Three bedroom: Dh743 to Dh1,154
• City Walk
The rising star of the Dubai property market, this area is lined with pristine sidewalks, boutiques and cafes and close to the new entertainment venue Coca Cola Arena. “Downtown and Marina are pretty much the same prices,” Mr Grudziecki says, “but City Walk is higher.”
Frank Porter’s average Airbnb rent:
One bedroom: Dh524 to Dh809
Two bedroom: Dh682 to Dh1,052
Three bedroom: Dh784 to Dh1,210
• Jumeirah Lake Towers
Dubai Marina’s little brother JLT resides on the other side of Sheikh Zayed road but is still close enough to beachside outlets and attractions. The big selling point for Airbnb renters, however, is that “it’s cheaper than Dubai Marina”, Mr Grudziecki says.
Frank Porter’s average Airbnb rent:
One bedroom: Dh422 to Dh629
Two bedroom: Dh549 to Dh818
Three bedroom: Dh631 to Dh941
• Palm Jumeirah
Palm Jumeirah's proximity to luxury resorts is attractive, especially for big families, says Mr Grudziecki, as Airbnb renters can secure competitive rates on one of the world’s most famous tourist destinations.
Frank Porter’s average Airbnb rent:
One bedroom: Dh503 to Dh770
Two bedroom: Dh654 to Dh1,002
Three bedroom: Dh752 to Dh1,152
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
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Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
