Abu Dhabi has launched a drive to help Emirati families adopt young children in an effort to provide a vital lifeline to those left without parental care.
The emirate's Department of Community Development outlined wide-ranging plans to streamline the adoption process, with an emphasis placed on supporting children aged 2 and over and those with disabilities.
The strategy was announced during a panel discussion on Tuesday, which coincided with the annual International Adoption Day.
During the talks, Emirati women who adopted children shared their experiences and emphasised the importance of offering a loving home to those in need.
“Our wise leadership has been keen to provide full support to children deprived of parental care, to find the best ways to enable them to fully integrate into the family and society in a safe and stable home environment, and to ensure the fulfilment of the department's aspirations to establish an integrated, cohesive and inclusive society for its various beneficiaries,” said Dr Bushra Al Mulla, executive director of the department's Community Development Sector.
Authorities are stepping up efforts to protect the family unit and forge a more inclusive society.
President Sheikh Khalifa, in his capacity as Ruler of Abu Dhabi, issued a law in September to establish the Family Care Authority.
It will aim to assess the needs of families in the capital and provide services to improve their quality of life.
Members of the authority will undertake research into family care and propose legislation aimed at bolstering family care services.
“Based on DCD’s mandate and following the announcement of the establishment of the Family Care Authority, an integrated system will be developed according to best international practices and standards to organise the process of adopting children of different ages deprived of parental care,” Dr Al Mulla said.
This will be done by providing "the necessary support to Emirati families for adopting them, especially children of determination and those aged 2 years and above", she said.
The new adoption model will provide a key support network to prospective parents, helping to grant temporary guardianship of children before formal adoption.
The organisation will continue to assist people in adapting to a new family setting once adoption is approved.
Peer-to-peer support groups will be set up to allow potential foster parents to meet other families who have been through the adoption process.
Programmes will also be established to help prepare Emirati families for the challenges ahead.
The DCD said the new policies were part of a wider effort to improve quality of life for all sections of society.
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Based: Dubai
Industry: Technology and talent management
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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
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((Disclaimer))
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