Opening the study.
Opening the study.
What changed on 1 January 2026, what bites by 1 January 2027, and the operator playbook in between
The UAE enters 2026 with the deepest single-year refresh of its federal commercial rulebook to date. Photo: Unsplash. On 1 January 2026 , the UAE switched on the largest coordinated overhaul of its federal commercial rulebook in a generation. In a single legislative wave gazetted through late 2025, the country amended its Commercial Companies Law (multi-class shares, drag/tag rights, re-domiciliation), replaced its markets regulator with a new Capital Market Authority , rewrote the Tax Procedures and VAT laws, reset its AML regime around personal liability, modernised the Cen…
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