Divorce rates decline in Northern Emirates

Divorce rates in the Northern Emirates fell significantly last year.

Statistics from the Ministry of Justice revealed 618 couples in the emirates of Sharjah, Ajman, Fujairah, and Umm Al Quwain ended their marriages in 2020, a 17.9 per cent drop from 735 the previous year.

The number comprised 290 Emirati couples and 328 in which at least one of the spouses was an expatriate.

The figures continue a recent trend of falling divorce numbers in the four emirates, with 739 couples splitting in 2018 and 740 parting ways in 2017.

The country has made key decisions related to family stability

Official statistics for Abu Dhabi, Dubai and Ras Al Khaimah were not available.

Emirati lawyer Awatif Mohammed called for high-school pupils to be taught about the importance of marriage and for more advice and support to be given to those about to tie the knot.

“The goal of which [would be] to promote the importance of communicating with one’s family members to help achieve stronger bonding that will naturally lead to more respect and understanding,” she said.

A senior judge said that some family disputes were fuelled by stay-home measures implemented in the early stages of the coronavirus outbreak.

“This doesn’t mean the pandemic is to be considered a cause, it was a secondary factor that brought some existing marital problems to the surface,” said Khalid Al Hosani, chief justice for Dubai's Court of Personal Status.

He said cases seen by Dubai’s personal status court in the first 10 months of 2020 revealed that marriages end because of four main factors.

“These included domestic violence, failing to provide for the family, abandonment, and a cultural and social incompatibility between the husband and wife,” he said.

A legal expert said changes made to UAE’s family law, requiring a stronger basis for divorce to be granted when first filed, were proving effective.

"The country made key decisions related to family stability by changing the law that helped bring the number of divorces down," said Dr Hasan Elhais, legal consultant with Al Rowaad Advocates.

“Before the law was amended, divorce cases filed on the basis that one part is being harmed by their spouse were referred to family dispute counsellors.

"If counsellors failed to resolve the marital dispute, they would recommend divorce.

“But now the case doesn’t get referred to counsellors, because the revised law made it mandatory the spouse provides proof of the harm they claim, otherwise the case is dismissed.

“If the couple file for divorce again, in this case, the court could be called on to mediate and will refer the case to counsellors."

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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