Kuwait has passed its first law designed to specifically target domestic violence.
The legislation, drafted by the Women and Family Committee, will “set the minimum standard and legal protection procedures for victims of domestic violence, in a way that maintains the family unity without threatening its stability in the society”, state news agency Kuna reported.
The committee, which includes Kuwait's only elected female representative, Safa Al Hashem, presented the bill in parliament on Wednesday. Thirty-eight MPs voted for the bill, one MP abstained and another voted against.
Volunteer group Eithar, which has been lobbying for a specific law against domestic violence for four years, said the new law will provide legal cover for survivors.
“This bill will protect survivors of abuse, activate the shelters and criminalise domestic violence,” the group said on Twitter.
Kuwaiti women’s rights activist Alanoud Alsharekh said the law was an important step towards empowering women and achieving social justice.
"This is a huge step forward in ensuring the dignity and protection for all members of the family," Ms Alsharekh told The National. "This law is the culmination of years of lobbying by civil society groups spearheaded by Eithar and Abolish 153 and is an encouraging indicator not just for Kuwait but for the greater Arab world."
She said the law provided a platform for pressure groups outside the traditional power structure to bring about important change.
Now the bill has passed its second reading, it will be referred to the government for implementation, a process which should take around six months.
The law defines domestic violence as “physical, psychological, sexual or financial mistreatment, whether in words or actions”, or the threat of such actions, by a family member against one or more other members. It brings in provisions for legal, medical and rehabilitation services for survivors of domestic violence and It also paves the way for setting up shelters where victims can take refuge and seek help.
There may yet be more legislation and community action around the topic, as the bill calls for the formation of a national committee for protection against domestic violence, with members from government and civil society.
The law will allow the Minister of Social Affairs to form special teams to investigate and follow up domestic violence cases and aims to encourage victims of domestic violence to report assaults.
US Ambassador to Kuwait, Alina Romanowski, expressed her delight at the new legislation on Twitter.
"Congratulations to the National Assembly, civil society activists, and all of Kuwait for today’s passage of a domestic violence law," she said. "What an impressive and important achievement!"
Her sentiments were echoed by Australian Ambassador Jonathan Gilbert.
"Criminalising these act[s] and giving victims a voice and safe-haven are important steps in stamping out abuse. An important day for domestic violence victims," he said on Twitter.
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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