UNITED ARAB EMIRATES
DIFC · ADGM · MAINLAND.
THREE FRAMEWORKS. ONE WLA TEAM.
The UAE's legal landscape is uniquely structured around three distinct frameworks — each with different applicable law, court systems, and regulatory regimes. WLA UAE practitioners navigate all three simultaneously.
The DIFC is an independent common law jurisdiction within Dubai — with its own courts, laws, and regulatory framework based on English common law. The DIFC Courts are widely recognised as one of the world's leading commercial courts and are a preferred choice for international dispute resolution in the Middle East.
- DIFC company formation — founding, licensing, and regulation under DFSA
- DIFC employment law — significant amendments effective Q3 2026 (secondments, mobility)
- DIFC Courts litigation — common law proceedings in English
- DIFC-LCIA and DIAC arbitration proceedings
- DIFC financial services regulation — fund management, banking, insurance
ADGM is Abu Dhabi's international financial centre — also an independent common law jurisdiction with its own courts and regulatory framework. ADGM has grown rapidly to become a competitor to DIFC, particularly for asset management, family office structures, and sustainable finance.
- ADGM company formation — SPVs, holding companies, fund structures
- Family office establishment — ADGM's family office framework is among the most sophisticated globally
- Asset management licensing under FSRA
- Sustainable finance — ADGM is the GCC's leading sustainable finance hub
- ADGM Courts litigation and arbitration
UAE mainland operates under federal civil law (based on Egyptian civil law, itself derived from French civil law) with emirate-level variations. The UAE Corporate Tax, FATA foreign ownership reforms, and Golden Visa programme all operate at the mainland level — creating significant legal activity across M&A, employment, and immigration.
- UAE company formation and commercial licensing — mainland and free zones
- UAE Corporate Tax — 9% CIT since June 2023, QFZP rules, free zone compliance
- Foreign ownership — 100% FDI now permitted in most sectors under FATA
- UAE Golden Visa — 10-year renewable for investors and qualified professionals
- UAE employment law — new Labour Law 2023 and DIFC Employment Amendment 2025
EVERY MAJOR PRACTICE.
ALL THREE UAE FRAMEWORKS.
Cross-border M&A, UAE company formation, DIFC/ADGM structures, and foreign ownership under FATA. UAE as acquisition target and as outbound investor into CEE, India, and Africa.
DFSA and FSRA fund licensing, asset management, banking regulation, and financial services M&A. DIFC and ADGM as the GCC's premier fund domicile jurisdictions.
UAE real estate — freehold areas, strata law, developer agreements, and real estate investment trusts. Infrastructure project finance under UAE federal and emirate law.
UAE Corporate Tax compliance — 9% CIT, Qualifying Free Zone Person analysis, transfer pricing under UAE regulations. VAT compliance and cross-border VAT structuring.
UAE Labour Law 2023, DIFC Employment Amendment 2025, secondment structures, executive arrangements, and end-of-service gratuity. Golden Visa and residence planning.
DIFC-LCIA and DIAC arbitration, DIFC Courts litigation, and enforcement of foreign arbitral awards under the New York Convention in the UAE.
WHAT'S MOVING IN
THE UAE LEGAL MARKET.
UAE Vision 2031 is the most ambitious national transformation programme in the Gulf — targeting GDP doubling, advanced manufacturing expansion, digital economy leadership, and sustainable finance as strategic pillars. For international legal practitioners, every pillar of Vision 2031 creates cross-border legal work: M&A, regulatory, IP, employment, and tax.
WLA UAE partner firms are embedded in the Vision 2031 landscape — advising on incoming investment structuring, regulatory compliance for new frameworks, and the outbound Gulf capital flows that drive WLA's most active deal corridors.