Corporate Regulations Archives - Fichte & Co Legal

The DIFC Variable Capital Company (VCC): A Transformative New Company in the DIFC Framework

Florian Herkommer — Fri, 06 Mar 2026 06:02:39 +0000

On 9 February 2026, the Dubai International Financial Centre (DIFC) enacted the Variable Capital Company Regulations 2026 (Regulations), introducing a new corporate structure within the DIFC legal framework. What is a Variable Capital Company (VCC)? A Variable Capital Company (VCC) is a flexible asset-holding vehicle with variable share capital incorporated in the DIFC under …

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A New Era for the Commercial Companies Law: What the 2025 Amendments Mean in Practice

Florian Herkommer — Thu, 05 Feb 2026 10:13:04 +0000

With Federal Decree-Law No. 20 of 2025, the UAE has implemented one of the most far-reaching updates to its Commercial Companies Law in recent years. Rather than constituting incremental adjustments, the amendments implement structural reforms. The reform agenda is clearly practice-driven. It incorporates concepts long familiar in common law jurisdictions, enhances flexibility for investors and …

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UAE Corporate Tax Law Amendment: Tax Credit Offsets and Payments for Unutilized Credits

Dr. Laura Voda — Fri, 30 Jan 2026 07:13:43 +0000

On 15 December 2025, the UAE issued a new Federal Decree-Law amending Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (“Corporate Tax Law”). The amendments further refine the UAE’s corporate tax framework by clarifying the treatment of tax credits, incentives, and reliefs, and by introducing a statutory basis for claiming …

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RAK ICC Foundations: New Amendments Enhance Asset Protection and Succession Planning

Florian Herkommer — Wed, 19 Nov 2025 05:54:39 +0000

Foundations have become an essential structuring tool in the United Arab Emirates (UAE), particularly for succession planning, asset protection, and international wealth management. The Ras Al Khaimah International Corporate Centre (RAK ICC) introduced its Foundations regime in 2019, with substantial amendments taking effect on 31 July 2025 to further enhance the framework. These changes consolidate …

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DMCC Introduces New Regulations to Shape Business Growth

Dr. Laura Voda — Tue, 05 Aug 2025 05:56:54 +0000

With the growing number of business incorporations and commercial markets in the UAE, the DMCC regime has taken a substantive step to stimulate better business growth and streamline the process for companies in the DMCC by introducing new changes through its Company Regulations 2024, Companies Limited by Guarantee Regulation 2024, Family Office Rules, and the …

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Moving to Dubai: What Germans Should Know

Jasmin Fichte — Wed, 26 Mar 2025 06:56:50 +0000

For wealthy Germans considering emigrating to Dubai, there are many questions and important aspects that need to be clarified. In recent years, Dubai has become a preferred destination for affluent individuals and entrepreneurs who want to benefit from the tax advantages, high quality of life, and diverse business opportunities. In this article, we aim to …

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Significant Changes for RAK ICC: 0% Corporate Tax Benefit For Offshore Companies

Dr. Laura Voda — Fri, 24 Jan 2025 08:23:40 +0000

Following the enactment of the Emiri Decree No. (12) of 2024 Regarding the amendment of Emiri Decree No. (4) of 2016, the Ras Al Khaimah International Corporate Centre (“RAK ICC”) has introduced important changes that impact offshore companies (“Offshore Companies”) and aim to offer operational flexibility and valuable tax incentive. What are the recent changes? …

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