A dedicated family court for non-Muslims has opened in Abu Dhabi as part of efforts to advance the judicial system and help attract global talent to the capital.
The court will hear all cases related to marriage, custody, divorce, paternity, inheritance and personal status.
Sessions will be held in Arabic and English to ensure foreigners understand them and to improve judicial transparency.
“The establishment of the first specialised court for non-Muslim family matters is part of the continuous efforts being made to further develop the judicial system of the Emirate of Abu Dhabi,” said Youssef Saeed Al Abri, undersecretary of Abu Dhabi Judicial Department.
The court is part of new legislation introduced last month to better support expatriates in the emirate.
The new family law, issued by President Sheikh Khalifa, includes equal legal rights for men and women, joint custody and the expediting of divorce procedures.
Modernising the legal system
The move is designed to bring Abu Dhabi in line with international practices and enhance its position as a destination for global talent.
Under the new law, spouses have the right to divorce without needing to prove harm was done in the marriage.
Joint and equal custody of children will automatically be granted to parents after divorce, with procedures in place to settle disputes.
Changes to inheritance laws for non-Muslims in Abu Dhabi mean that, should a person die without a will, half of their estate will automatically go to their spouse, with the other half going to their children.
The presiding judge will also have the power to settle divorce disputes and can also officiate in civil marriages.
“The personal status law for non-Muslims, which is applied by the court, is the first of its kind in the world to apply civil principles in the regulation of family matters, as it addresses the smallest details regarding non-Muslim family issues, and provides a modern judicial umbrella for foreigners to resolve disputes in a flexible manner in accordance with international best practices,” Mr Al Abri said.
The law contains 20 articles divided into several chapters covering civil marriage, divorce, joint custody of children and inheritance.
ADJD said the aim of the law was to "provide a flexible and elaborate judicial mechanism to settle family disputes for non-Muslims, so as to enhance the emirate's position and global competitiveness as one of the most attractive destinations for expertise and skills”.
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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