The UAE announced the biggest overhaul of its legal system in years on Saturday, affecting everything from divorce and inheritance to the consumption of alcohol.
The laws, effective immediately, reflect progressive measures that aim to attract more foreign direct investment and visitors to the country and to ease rules for residents of the Emirates.
A number of old acts were decriminalised, including the consumption of alcohol without a licence.
But what does it mean for residents and tourists? The National explains.
What has changed?
Alcohol consumption is no longer a criminal offence in the UAE.
This means anyone who drinks or is in possession of alcohol or sells alcoholic beverages in authorised areas without an alcohol licence will not face prosecution.
Previously, a charge for consuming alcohol without a licence could be tacked on if someone was arrested for another offence.
That happened rarely, but will no longer be enforced at all under the new law.
What rules still exist regarding the consumption of alcohol in the UAE?
Alcohol can only be consumed privately or in licensed public places.
A person must be at least 21 to drink legally in the UAE.
Anyone caught selling alcohol to someone deemed underage will be punished, according to the amendments to Federal Law No 3 of 1987 of the Penal Code.
“Penalties are limited to those who serve or sell alcoholic beverages to anyone under the age of 21 or who bought alcohol with the intention to give it to an underage individual," the law says.
The amendments also give each emirate “the right to issue legislation regulating this issue”.
This has always been the case. Sharjah, for example, is completely “dry” while the other emirates take different approaches to regulations regarding the sale of alcohol.
What are the laws in Abu Dhabi?
Restrictions on alcohol have been progressively updated in Abu Dhabi since 2018 when a note was issued to restaurants, bars and retailers in May ending “dry days” in the emirate.
It informed them alcohol would be permitted in licensed areas during "all religious occasions, throughout the year and in upcoming years".
Until then, the sale of alcohol was banned on the day preceding a number of Islamic holidays, including Waqfat Arafa, Al Isra’a and M’raj, the birth of the Prophet Mohammed and Islamic New Year.
In September, the emirate ended the alcohol licence system for residents.
A note sent to distribution companies and retailers said they were not required to ask customers to produce a card that showed they were eligible to buy alcohol.
It said customers must be at least 21 and the purchase should be for personal use, not resale, and that alcohol should be consumed in private homes or licensed areas only.
In recent years, shops, bars and restaurants seldom asked customers to show a licence, but customers were technically required to have one by law.
The decision removed any grey area over the legalities.
What about Dubai?
The new laws are federal and affect all emirates. No further changes were announced to the system in Dubai, other than those made in the summer, that require Dubai residents with alcohol licences to apply for a new card from September.
Several managers at alcohol shops told The National the card system would remain in place until the new law is officially introduced.
In Dubai, shops previously had to ask residents for a licence, or tourists for a temporary licence, before selling alcohol.
Bars and restaurants do not ask to see licences.
The changes were aimed at making it easier for residents to acquire one and to ensure the law was clear.
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Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
WRESTLING HIGHLIGHTS
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
Quick pearls of wisdom
Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”
Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.”
if you go
The flights
Etihad, Emirates and Singapore Airlines fly direct from the UAE to Singapore from Dh2,265 return including taxes. The flight takes about 7 hours.
The hotel
Rooms at the M Social Singapore cost from SG $179 (Dh488) per night including taxes.
The tour
Makan Makan Walking group tours costs from SG $90 (Dh245) per person for about three hours. Tailor-made tours can be arranged. For details go to www.woknstroll.com.sg
EXPATS
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CRICKET%20WORLD%20CUP%20QUALIFIER%2C%20ZIMBABWE%20
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How to help
Call the hotline on 0502955999 or send "thenational" to the following numbers:
2289 - Dh10
2252 - Dh50
6025 - Dh20
6027 - Dh100
6026 - Dh200
8 traditional Jamaican dishes to try at Kingston 21
- Trench Town Rock: Jamaican-style curry goat served in a pastry basket with a carrot and potato garnish
- Rock Steady Jerk Chicken: chicken marinated for 24 hours and slow-cooked on the grill
- Mento Oxtail: flavoured oxtail stewed for five hours with herbs
- Ackee and salt fish: the national dish of Jamaica makes for a hearty breakfast
- Jamaican porridge: another breakfast favourite, can be made with peanut, cornmeal, banana and plantain
- Jamaican beef patty: a pastry with ground beef filling
- Hellshire Pon di Beach: Fresh fish with pickles
- Out of Many: traditional sweet potato pudding
Real estate tokenisation project
Dubai launched the pilot phase of its real estate tokenisation project last month.
The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.
Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.
UAE currency: the story behind the money in your pockets
Vidaamuyarchi
Director: Magizh Thirumeni
Stars: Ajith Kumar, Arjun Sarja, Trisha Krishnan, Regina Cassandra
Rating: 4/5
Countries recognising Palestine
France, UK, Canada, Australia, Portugal, Belgium, Malta, Luxembourg, San Marino and Andorra
ELIO
Starring: Yonas Kibreab, Zoe Saldana, Brad Garrett
Directors: Madeline Sharafian, Domee Shi, Adrian Molina
Rating: 4/5
