On 31 December 2025, the UAE issued Cabinet Resolution No. (209) of 2025, establishing an enhanced framework for the collection and exchange of information upon request for tax purposes.
The Resolution implements the UAE’s obligations under international tax treaties and Exchange of Information (EOI) standards and replaces Cabinet Resolution No. (17) of 2012, significantly strengthening compliance and enforcement.
It enters into force 30 days after publication in the Official Gazette (from 30 January 2026), with further implementation guidance expected through ministerial decisions.
Scope of Application
The Resolution applies broadly to almost all economic actors connected to the UAE, including:
- Natural persons;
- Legal entities established, registered, or licensed in the UAE (including free zones);
- Legal arrangements (such as trusts, joint ventures, consortia);
- Persons with a permanent establishment in the UAE.
We hope you find our new alert insightful and helpful as you stay informed of the latest tax, compliance, and regulatory changes shaping the region.
Full analysis in English is available in the link below.
Full analysis in Russian is available in the link below.
