Getting married without the need for a guardian or witnesses, inheritance distribution and expediting divorce procedures are some of the changes announced for non-Muslim residents in Abu Dhabi.
Before the new law, first introduced in September, residents from non-Sharia countries were subject to rules on inheritance, marriage, divorce, child custody and alimony which were significantly different to those of their home countries.
To keep in step with the international community, Abu Dhabi authorities created the Civil Family Court to better suit residents who are not required to follow Sharia.
So how do these new laws compare with the old ones? The National explains.
Divorce and Mediation
Now for first time, the court has introduced a “no fault divorce”.
From the first divorce hearing, a couple intending to divorce may do so without the need to prove harm or justify the reasons for separation.
There is also no longer a need to go through mediation sessions which were previously required to facilitate reconciliation. The process could delay divorce procedures for many years.
Abu Dhabi Judicial Department (ADJD) said the new provisions will ensure divorces can proceed in a “swift manner in order to reduce quarrels and discord between the spouses especially if the couple has children.” The intention is to conclude all divorce cases within 30 days to limit any damaging effects on children involved.
Custody
Another new law pertains to the equal and shared custody of children. Under the federal laws, a mother would have custody of her children to the age of 11 for her daughter and 13 for her son.
A woman would also immediately lose custody if she remarried or if the court found her unfit to care for her children.
The father would be allowed supervised visits of his children depending on the judge’s decision.
Under the new law, parents will share equal custody of their children. Officials said custody of children is, from the outset, “systematically granted on an equal basis to the father and mother and details the method of alternating and dispatching joint custody between the parents, either weekly, fortnightly or monthly".
Alimony
Once divorced the wife will receive alimony. Previously, alimony would be paid monthly and depend only on the spouse’s monthly income. The husband's total assets would not be taken into consideration.
Under the new laws, the total assets will be a factor in deciding alimony, in addition to providing the wife with the same lifestyle and financial statuses she held during the marriage.
Compensation
For the first time the wife will be given “a lump sum” in compensation for leaving her job to care for the children. The number of years a couple has been married will also be taken into account, where a longer marriage results in a higher amount. The age of the spouses and the extent to which one of them contributed to the breakdown of the marriage will also be taken into account.
There were previously no such laws that compensated spouses for leaving a lucrative career to care for children.
Inheritance
Under federal laws, in cases where there is no will in place, Sharia meant a son would receive twice as much as the daughter. The Civil Family Court will now distribute inheritance more equally if there is no will in place. Half of the estate will automatically go to the spouse, with the other half distributed equally among their children.
Marriage
Under federal law a woman of any age needs the consent of a guardian to marry. This was often difficult with couples whose parents or guardians were in their home country.
It was also previously a requirement to have two witnesses present.
Now with the new laws, no guardian or family member's consent is needed, and witnesses are not needed for a couple to get married.
Tourists and residents from other emirates can now easily tie the knot in the capital making it a desirable new location for destination weddings.
UAE legal reforms: in pictures
The Pope's itinerary
Sunday, February 3, 2019 - Rome to Abu Dhabi
1pm: departure by plane from Rome / Fiumicino to Abu Dhabi
10pm: arrival at Abu Dhabi Presidential Airport
Monday, February 4
12pm: welcome ceremony at the main entrance of the Presidential Palace
12.20pm: visit Abu Dhabi Crown Prince at Presidential Palace
5pm: private meeting with Muslim Council of Elders at Sheikh Zayed Grand Mosque
6.10pm: Inter-religious in the Founder's Memorial
Tuesday, February 5 - Abu Dhabi to Rome
9.15am: private visit to undisclosed cathedral
10.30am: public mass at Zayed Sports City – with a homily by Pope Francis
12.40pm: farewell at Abu Dhabi Presidential Airport
1pm: departure by plane to Rome
5pm: arrival at the Rome / Ciampino International Airport
The specs
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How the UAE gratuity payment is calculated now
Employees leaving an organisation are entitled to an end-of-service gratuity after completing at least one year of service.
The tenure is calculated on the number of days worked and does not include lengthy leave periods, such as a sabbatical. If you have worked for a company between one and five years, you are paid 21 days of pay based on your final basic salary. After five years, however, you are entitled to 30 days of pay. The total lump sum you receive is based on the duration of your employment.
1. For those who have worked between one and five years, on a basic salary of Dh10,000 (calculation based on 30 days):
a. Dh10,000 ÷ 30 = Dh333.33. Your daily wage is Dh333.33
b. Dh333.33 x 21 = Dh7,000. So 21 days salary equates to Dh7,000 in gratuity entitlement for each year of service. Multiply this figure for every year of service up to five years.
2. For those who have worked more than five years
c. 333.33 x 30 = Dh10,000. So 30 days’ salary is Dh10,000 in gratuity entitlement for each year of service.
Note: The maximum figure cannot exceed two years total salary figure.
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What is type-1 diabetes
Type 1 diabetes is a genetic and unavoidable condition, rather than the lifestyle-related type 2 diabetes.
It occurs mostly in people under 40 and a result of the pancreas failing to produce enough insulin to regulate blood sugars.
Too much or too little blood sugar can result in an attack where sufferers lose consciousness in serious cases.
Being overweight or obese increases the chances of developing the more common type 2 diabetes.
Best Academy: Ajax and Benfica
Best Agent: Jorge Mendes
Best Club : Liverpool
Best Coach: Jurgen Klopp (Liverpool)
Best Goalkeeper: Alisson Becker
Best Men’s Player: Cristiano Ronaldo
Best Partnership of the Year Award by SportBusiness: Manchester City and SAP
Best Referee: Stephanie Frappart
Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)
Best Sporting Director: Andrea Berta (Atletico Madrid)
Best Women's Player: Lucy Bronze
Best Young Arab Player: Achraf Hakimi
Kooora – Best Arab Club: Al Hilal (Saudi Arabia)
Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)
Player Career Award: Miralem Pjanic and Ryan Giggs
Killing of Qassem Suleimani
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
More coverage from the Future Forum
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
Zayed Sustainability Prize
Avatar: Fire and Ash
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Rating: 4.5/5
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UAE team
1. Chris Jones-Griffiths 2. Gio Fourie 3. Craig Nutt 4. Daniel Perry 5. Isaac Porter 6. Matt Mills 7. Hamish Anderson 8. Jaen Botes 9. Barry Dwyer 10. Luke Stevenson (captain) 11. Sean Carey 12. Andrew Powell 13. Saki Naisau 14. Thinus Steyn 15. Matt Richards
Replacements
16. Lukas Waddington 17. Murray Reason 18. Ahmed Moosa 19. Stephen Ferguson 20. Sean Stevens 21. Ed Armitage 22. Kini Natuna 23. Majid Al Balooshi
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Rating: 4/5