Sheikh Hamdan bin Mohammed, Crown Prince of Dubai, has been appointed Deputy Prime Minister and Minister of Defence, it was announced on Sunday.
Sheikh Abdullah bin Zayed, Minister of Foreign Affairs, was also appointed to the role of Deputy Prime Minister.
Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, said he consulted President Sheikh Mohamed on the decision.
“We announce today the formation of a new ministerial position as follows: The joining of Sheikh Hamdan bin Mohammed bin Rashid Al Maktoum in the UAE government as Deputy Prime Minister and Minister of Defence in the UAE Cabinet,” Sheikh Mohammed said.
He said Sheikh Hamdan was “a leader who loves people, and whom people love”, and was confident in the addition to the government.
“We also announce today, as part of the government amendments, the appointment of Sheikh Abdullah bin Zayed Al Nahyan as Deputy Prime Minister, in addition to his duties as Minister of Foreign Affairs.”
Sheikh Hamdan on Sunday afternoon expressed his appreciation of the decision and renewed his commitment to preserving the spirit of the union.
“We thank His Highness Sheikh Mohamed bin Zayed Al Nahyan and His Highness Sheikh Mohammed bin Rashid Al Maktoum for this precious trust and assignment,” he wrote on X.
“And we renew the pledge and promise to our wise leadership and our dear people to continue following the path of Zayed and Rashid, so that the flag of the Union remains flying and that we work in the spirit of one team.”
Included in the changes was the restructuring of the Council for Education, Human Resources and Community Development in the UAE.
Sheikh Abdullah will head the council, along with his vice president Sheikha Mariam bint Mohamed bin Zayed, who was appointed as president of the National Centre for Quality Education.
“The Council of Education, headed by Sheikh Abdullah and with Sheikha Mariam as Vice-President, represents a guarantee of the stability and continuity of education plans and strategies,” said Sheikh Mohammed.
“The Council will supervise our national human capital, under the guidance and vision of the President of the State, may God protect him, from early childhood through general education and higher education, all the way to employment and nationalisation, and ending with a stable family capable of graduating generations that adhere to their identity … preserving the values of their society … and keeping pace with all future scientific and technical changes.”
The latest government changes also included merging the Emirates Foundation for School Education and the Federal Agency for Early Education with the Ministry of Education, and the appointment of Sarah Al Amiri as Minister of Education in the UAE. Ms Al Amiri was previously Minister of State for Public Education and Advanced Technology.
Abdulrahman Al Awar was announced as acting Minister of Higher Education and Scientific Research, in addition to his duties as Minister of Emiratisation and Human Resources in the federal government.
Further appointments
Ahmed Belhoul was announced as Minister of Sports and President of the Higher Colleges of Technology, in addition to his duties as President of the Emirates Space Agency.
Alia Al Mazrouei was announced as Minister of State for Entrepreneurship.
“Alia has distinguished experience in the private sector and the government sector in the country, and her role is to create greater economic opportunities for the sons and daughters of the nation to benefit from the great growth witnessed by our national economy,” said Sheikh Mohammed.
Sara Al Musallam was thanked “for her efforts during the past period”, with Sheikh Mohammed wishing her continued success in serving her country.
Ms Al Musallam was appointed Minister of State for Early Education with responsibility for the newly established Federal Authority for Early Education in 2022.
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History's medical milestones
1799 - First small pox vaccine administered
1846 - First public demonstration of anaesthesia in surgery
1861 - Louis Pasteur published his germ theory which proved that bacteria caused diseases
1895 - Discovery of x-rays
1923 - Heart valve surgery performed successfully for first time
1928 - Alexander Fleming discovers penicillin
1953 - Structure of DNA discovered
1952 - First organ transplant - a kidney - takes place
1954 - Clinical trials of birth control pill
1979 - MRI, or magnetic resonance imaging, scanned used to diagnose illness and injury.
1998 - The first adult live-donor liver transplant is carried out
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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
