Experts say some couples leave it too late to mend their relationships. Getty Images
Experts say some couples leave it too late to mend their relationships. Getty Images
Experts say some couples leave it too late to mend their relationships. Getty Images
Experts say some couples leave it too late to mend their relationships. Getty Images

Lawyers in UAE report rise in divorce inquiries as new year begins


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Lawyers in the UAE have reported an increase in couples seeking legal advice since the start of the new year, a period that many in the industry say is marked by “Divorce Day”.

It fell on January 2 and refers to an apparent rise in separations or requests for a divorce after the festive season, when tensions in families, including financial concerns, put a further strain on relationships.

There has been a “flurry of inquiries” this week for consultations for family law issues, including divorce, Dee Popat, head of the family law department and senior legal consultant at James Berry in Dubai, told The National.

“During my 21-year career as a family solicitor, I have been accustomed to the phrase 'Divorce Day' and more so to January being the 'Divorce Month',” she said. “It is well known that during the festive period, or even the busiest month of the year, where tensions have existed between couples, things come to a head.

Although we are only in the first week of 2024, we have already received 12 inquiries. By contrast, we would usually receive two or three inquiries on the first three days of the month
Dee Popat,
head of family law at James Berry

“Although we are only in the first week of 2024, we have already received 12 inquiries. By contrast, we would usually receive two or three inquiries on the first three days of the month.”

There were about 5,400 divorce cases in the UAE in 2021, up from about 4,200 in 2020, according to Statista. But the Abu Dhabi Judicial Department said last year it reduced the divorce rate in the emirate by six per cent.

Madeleine Mendy, partner and head of the family law department at Bin Sevan Advocates in Dubai, told The National she has handled a growing number of divorce cases in recent years.

“As a divorce lawyer in Dubai for the last decade, doing nearly 50 per cent of the expat divorces in the city, I can say there has been a sturdy increase in divorces since 2020, where couples spending time together more than normal have realised they were incompatible,” she said.

Madeleine Mendy, partner and head of the family law department at Bin Sevan Advocates in Dubai, said that the Dubai Court has received 2,789 family law inquiries, which include divorce and child custody arrangements, in the first few days of the month.

Madeleine Mendy, partner and head of the family law department at Bin Sevan Advocates in Dubai, says divorce applications are highest after the festive holidays. Antonie Robertson / The National
Madeleine Mendy, partner and head of the family law department at Bin Sevan Advocates in Dubai, says divorce applications are highest after the festive holidays. Antonie Robertson / The National

Byron James, a partner at Expatriate Law in Abu Dhabi, is also familiar with the January spike in new clients looking to separate from their spouses.

He said new year was an opportunity for many to reflect on their lives, leading to the reported rise in divorces. “We usually see a 30 per cent increase at this time,” he said.

“Divorce Day coincides with the post-holiday period, reflecting a time of introspection and decision-making for many individuals.

“Our firm noticed an increase in inquiries around Divorce Day. It seems that the combined pressures of the holiday season, coupled with the start of the new year, prompt many to reassess their situations and relationships."

Fresh starts

A former Dubai resident, 40, from the UK, said her previous marriage ended in January 2017 after an increase in tensions.

“Things were not working well between us and what Christmas did was kind of crystallise my husband's indifference towards me,” she told The National.

“I felt like I was the one that was always making the effort and he was indifferent about the whole thing.”

Remarried and back in the UK, she said: "January is the time for fresh starts, especially after the pressure of the Christmas or holiday period".

Relationship coach Amanda Jane Slade, who helps couples in Dubai and the UK reconnect, said issues often arose when couples compared their relationships to what they saw on social media.

“Holidays are a time of huge expectation from each other,” she told The National. “Real life is anything but matching pyjamas and shiny life images, and that's where disappointment sets in and unresolved arguments can surface.”

Issues including spending and hosting events can cause resentment to simmer. “Unfortunately, couples often leave it too late to get help until divorce seems the only option,” she said.

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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Updated: January 04, 2024, 2:51 PM