Understanding how inheritance works in the Emirates is not merely academic exercise. It is essential protection for anyone who owns assets, has dependents, or wishes to control what happens to their estate. The consequences of inaction can be severe: frozen accounts, disputed asset distribution, prolonged court proceedings, and outcomes that directly contradict what the deceased would have wanted.

UAE inheritance law has evolved significantly in recent years. Federal DecreeLaw No. 41 of 2022 concerning Personal Status introduced transformative provisions for nonMuslims, creating pathways that did not previously exist. Abu Dhabi established dedicated frameworks for nonMuslim residents. The DIFC Wills Service Centre continues to offer Englishlanguage, commonlaw style will registration. These developments mean residents today have more options than ever before—but only if they understand and act upon them.

Law Firm UAE has guided hundreds of families through inheritance planning, will registration, and probate proceedings before Dubai Courts, Abu Dhabi Judicial Department, and DIFC Courts. Our experience reveals that early planning prevents disputes, protects families, and ensures wishes are honored. This guide provides the practical knowledge every UAE resident needs.

How Inheritance Law Works in the UAE

The Default Framework: Islamic Sharia Principles

Inheritance matters in the UAE fall under personal status law, governed primarily by Federal DecreeLaw No. 41 of 2022 concerning Personal Status (قانون الأحوال الشخصية). For Muslim residents and citizens, Sharia principles determine how estates are distributed after death.

Under Sharia inheritance rules, assets pass to designated heirs according to fixed shares. These shares are determined by the relationship between the deceased and surviving family members. Spouses, children, parents, and siblings receive specific proportions established by Islamic jurisprudence. The deceased cannot freely allocate assets that would deviate from these established shares.

One key aspect involves the “forced heirship” concept. A Muslim testator may only dispose of up to onethird of their estate by will to nonheirs. The remaining twothirds must pass according to Sharia distribution rules. This differs dramatically from commonlaw systems where individuals typically have complete testamentary freedom.

The Position for NonMuslim Residents

Prior to recent legal developments, nonMuslims dying in the UAE without a will risked having Sharia distribution principles applied to their UAElocated assets. This created significant concern for expatriate families whose home countries follow entirely different succession systems.

Federal DecreeLaw No. 41 of 2022 changed this landscape substantially. Article 1(2) now allows nonMuslims to request application of their home country’s laws to inheritance matters. Courts may apply the deceased’s national law if no will exists and this is requested by the concerned parties. This provides meaningful protection, though court proceedings remain necessary.

Creating a registered will remains the most effective approach for nonMuslims. A valid will allows complete testamentary freedom—the testator may distribute assets according to their own wishes without reference to either Sharia or home country rules.

Will Registration Options in the UAE

DIFC Wills Service Centre

The DIFC Wills Service Centre (مركز تسجيل الوصايا في مركز دبي المالي العالمي) represents the most established option for nonMuslim residents in Dubai and across the UAE. Operating under DIFC jurisdiction since 2015, the Centre allows registration of Englishlanguage wills governed by commonlaw principles familiar to many expatriates.

DIFC Wills offer several advantages. The registration process follows clear procedures with legal guidance. Wills are stored securely with authenticated copies. Upon death, probate proceeds through DIFC Courts using commonlaw processes rather than UAE local court procedures. This provides predictability and efficiency that many expatriate families value highly.

Several types of DIFC wills are available:

Full Will: Covers all UAE assets and guardianship of minor children. This comprehensive option suits residents with diverse asset holdings.

Property Will: Specifically addresses real estate in the UAE. Suitable for those whose primary concern is ensuring a particular property transfers as intended.

Guardianship Will: Addresses only guardianship of minor children. Parents can designate who should care for their children if both parents pass away.

Financial Assets Will: Covers bank accounts, investments, and similar assets located in the UAE.

The DIFC Wills Service Centre requires that testators be nonMuslim, at least 21 years old, and of sound mind. Registration fees vary based on will type and value of assets covered.

Abu Dhabi Judicial Department Registration

Abu Dhabi provides will registration services through the Abu Dhabi Judicial Department (دائرة القضاء أبوظبي). NonMuslims may register wills that will be administered through Abu Dhabi courts. This option suits residents with primary connections to Abu Dhabi or significant assets in the emirate.

The process involves document preparation, notarization, and official registration. Upon death, the will is submitted to Family Courts (محاكم الأحوال الشخصية) for probate proceedings. Legal representation during this process helps ensure smooth administration.

Dubai Courts Will Registration

Dubai Courts (محاكم دبي) also provide will registration services for nonMuslims. The Personal Status Court handles these registrations and subsequent probate matters. Wills are typically prepared in Arabic, though translations may be accepted with proper attestation.

This option keeps all matters within the local court system, which some residents prefer. However, procedures may take longer than DIFC Courts, and the process differs from commonlaw systems most expatriates find familiar.

What Happens Without a Will in the UAE

Asset Freezing and Court Intervention

When someone dies without a valid will—known as dying intestate—their UAE assets are typically frozen until court proceedings determine rightful distribution. Banks, real estate registries, and other institutions will not release assets without proper legal authorization.

This freezing can last months, sometimes longer. During this period, surviving family members may find themselves unable to access funds they rely upon. Mortgage payments continue. Business operations require decisions. Daily expenses accumulate. The emotional burden of losing a loved one compounds with financial uncertainty.

Court Procedures for Intestate Estates

Without a will, the estate must proceed through UAE court processes. For Muslims, this means Family Courts applying Sharia inheritance rules to determine each heir’s share. For nonMuslims, the court process involves determining applicable law—whether UAE law or the deceased’s national law should govern distribution.

These proceedings require proper documentation: death certificates, family relationship proof, asset inventories, and legal representation. The Public Prosecution (النيابة العامة) may become involved in certain circumstances, particularly where minor children are concerned or criminal aspects require investigation.

For nonMuslims, Article 1(2) of Federal DecreeLaw No. 41 of 2022 allows requesting application of the deceased’s national law. However, this requires initiative by interested parties, proper documentation of the applicable foreign law, and court determination that such law should apply. The process is neither automatic nor guaranteed.

Guardianship Complications

Perhaps most critically, dying without a will that addresses guardianship leaves children’s futures uncertain. UAE courts will determine who should have guardianship of minor children. Without clear designation from the parents, this decision rests entirely with the court.

For expatriate families, this creates profound concern. Courts may appoint guardians the parents would not have chosen. In some cases, courts may require remaining family members to appear personally. Crossborder complications can delay resolution while children face immediate needs.

A properly drafted will that clearly designates guardians—and alternative guardians—provides courts with parental wishes to consider. While courts retain ultimate authority over guardianship decisions, clear designation significantly influences outcomes.

Assets Covered by UAE Wills

Real Estate and Property

UAE wills can cover real estate located within the Emirates. This includes apartments, villas, land plots, and commercial properties. Proper drafting must identify properties specifically with reference to title deed information.

For properties held jointly, understanding the survivorship implications matters. UAE law does not automatically recognize joint tenancy with right of survivorship as understood in commonlaw systems. Without clear will provisions, a deceased joint owner’s share may become subject to inheritance proceedings.

Financial Assets

Bank accounts, investment portfolios, endofservice benefits, and insurance proceeds located or payable in the UAE can be addressed in wills. Each type of asset may have specific procedures—for example, insurance policies often have beneficiary designations that operate independently of wills.

Business Interests

Shares in UAE companies, partnership interests, and business assets require careful treatment in wills. Succession planning for business ownership must account for corporate governance documents, licensing requirements, and potential restrictions on share transfers.

Free zone companies, including those in DMCC, JAFZA, and other zones, have their own regulations that may affect how business interests transfer upon death. Professional advice ensures will provisions align with corporate requirements.

Personal Property

Vehicles, jewelry, household contents, and other movable property located in the UAE can be addressed in wills. While these assets may have lower monetary value than real estate, they often carry significant sentimental importance for families.

The Probate Process in UAE Courts

Initiating Probate Proceedings

After death, the will (if one exists) must be submitted to the appropriate court for probate. In Dubai, this means either DIFC Courts for DIFCregistered wills or Dubai Courts for locally registered wills. Abu Dhabi matters proceed through the Abu Dhabi Judicial Department courts.

Required documentation typically includes:

•  Original death certificate (attested if issued abroad)
•  Original will or certified copy
•  Proof of testator’s identity
•  Inventory of assets covered
•  Proof of beneficiaries’ identities
•  Legal representation documents (power of attorney for lawyers)

Court Review and Grant of Probate

Courts review submitted wills to verify validity and authenticity. DIFC Courts apply commonlaw probate principles, examining whether the will was properly executed and represents the testator’s genuine intentions. Local courts apply UAE personal status law provisions.

Once satisfied, courts issue probate grants or succession certificates. These documents authorize executors or heirs to deal with estate assets. Banks, real estate authorities, and other institutions require these court documents before releasing assets or transferring ownership.

Executor Responsibilities

Executors named in wills bear significant responsibilities. They must identify all assets, pay outstanding debts and liabilities, address tax obligations (where applicable to the deceased’s home country), and distribute remaining assets according to the will’s terms.

In the UAE, executors must work within court supervision. Major transactions typically require court approval. Executors who breach their duties face personal liability and potential legal consequences.

Overview

English

Inheritance law in UAE applies Sharia principles by default for Muslim residents while providing nonMuslims legal options to apply their home country’s succession laws. Federal DecreeLaw No. 41 of 2022 transformed estate planning for expatriates, allowing them to distribute assets freely through registered wills. Without proper planning, assets may be frozen pending court proceedings, causing hardship for surviving families. This comprehensive guide explains how UAE inheritance works, your will registration options including DIFC Wills, probate procedures, and essential steps to protect your loved ones. Contact: +971 50 627 5196 | case@uaelawyer.ae

العربية (Arabic)

قانون الميراث في الإمارات يطبق أحكام الشريعة الإسلامية افتراضياً على المقيمين المسلمين، مع توفير خيارات قانونية لغير المسلمين لتطبيق قوانين بلدانهم. أحدث المرسوم بقانون اتحادي رقم 41 لسنة 2022 تحولاً في التخطيط العقاري للمغتربين، مما يسمح لهم بتوزيع الأصول بحرية من خلال الوصايا المسجلة. بدون تخطيط سليم، قد يتم تجميد الأصول في انتظار إجراءات المحكمة مما يسبب صعوبات للعائلات. يشرح هذا الدليل إجراءات الميراث وخيارات تسجيل الوصايا. للتواصل: 5196 627 50 971+ | case@uaelawyer.ae

Français (French)

Le droit des successions aux EAU applique par défaut les principes de la Charia aux résidents musulmans, tout en offrant aux nonmusulmans des options légales pour appliquer les lois successorales de leur pays d’origine. Le décretloi fédéral n° 41 de 2022 a transformé la planification successorale pour les expatriés, leur permettant de distribuer librement leurs actifs par testament enregistré. Sans planification appropriée, les actifs peuvent être gelés en attendant les procédures judiciaires. Ce guide complet explique le fonctionnement des successions aux EAU, vos options d’enregistrement de testament et les procédures de probate. Contact: +971 50 627 5196 | case@uaelawyer.ae

Deutsch (German)

Das Erbrecht in den VAE wendet standardmäßig SchariaPrinzipien auf muslimische Einwohner an, während NichtMuslime rechtliche Möglichkeiten haben, das Erbrecht ihres Heimatlandes anzuwenden. Das Bundesgesetzesdekret Nr. 41 von 2022 hat die Nachlassplanung für Expatriates revolutioniert und ermöglicht die freie Vermögensverteilung durch registrierte Testamente. Ohne ordnungsgemäße Planung können Vermögenswerte bis zum Abschluss gerichtlicher Verfahren eingefroren werden. Dieser umfassende Leitfaden erklärt das Erbrecht der VAE, Testamentregistrierungsoptionen einschließlich DIFCTestamente und Nachlassverfahren. Kontakt: +971 50 627 5196 | case@uaelawyer.ae

Русский (Russian)

Наследственное право в ОАЭ по умолчанию применяет принципы шариата к резидентаммусульманам, при этом немусульманам предоставляются законные возможности применять законы о наследовании своей страны. Федеральный декретзакон № 41 от 2022 года преобразовал планирование наследства для экспатриантов, позволяя свободно распределять активы через зарегистрированные завещания. Без надлежащего планирования активы могут быть заморожены до завершения судебных разбирательств. Данное руководство объясняет наследственные процедуры ОАЭ, варианты регистрации завещаний и защиту интересов семьи. Контакт: +971 50 627 5196 | case@uaelawyer.ae

中文 (Simplified Chinese)

阿联酋继承法默认对穆斯林居民适用伊斯兰教法原则，同时为非穆斯林提供适用其本国继承法的法律选择。2022年第41号联邦法令改变了外籍人士的遗产规划，允许他们通过注册遗嘱自由分配资产。如果没有适当的规划，在法院程序期间资产可能被冻结，给幸存家庭造成困难。本综合指南解释了阿联酋继承法的运作方式、包括迪拜国际金融中心遗嘱在内的遗嘱注册选项、遗嘱认证程序以及保护亲人的重要步骤。联系方式：+971 50 627 5196 | case@uaelawyer.ae

中文香港 (Traditional Chinese  Hong Kong)

阿聯酋繼承法默認對穆斯林居民適用伊斯蘭教法原則，同時為非穆斯林提供適用其本國繼承法的法律選擇。2022年第41號聯邦法令改變了外籍人士的遺產規劃，允許他們通過註冊遺囑自由分配資產。如果沒有適當的規劃，在法院程序期間資產可能被凍結，給倖存家庭造成困難。本綜合指南解釋了阿聯酋繼承法的運作方式、包括迪拜國際金融中心遺囑在內的遺囑註冊選項及遺囑認證程序。聯繫方式：+971 50 627 5196 | case@uaelawyer.ae

Português (Portuguese)

A lei de herança nos EAU aplica por defeito os princípios da Sharia aos residentes muçulmanos, enquanto oferece aos nãomuçulmanos opções legais para aplicar as leis de sucessão do seu país de origem. O DecretoLei Federal nº 41 de 2022 transformou o planeamento patrimonial para expatriados, permitindolhes distribuir bens livremente através de testamentos registados. Sem planeamento adequado, os bens podem ser congelados enquanto se aguardam procedimentos judiciais, causando dificuldades às famílias sobreviventes. Este guia abrangente explica como funciona a herança nos EAU, as suas opções de registo de testamento e os procedimentos de inventário. Contacto: +971 50 627 5196 | case@uaelawyer.ae

Italiano (Italian)

Il diritto successorio negli EAU applica per impostazione predefinita i principi della Sharia ai residenti musulmani, offrendo ai non musulmani opzioni legali per applicare le leggi successorie del proprio paese d’origine. Il DecretoLegge Federale n. 41 del 2022 ha trasformato la pianificazione patrimoniale per gli espatriati, consentendo loro di distribuire liberamente i beni attraverso testamenti registrati. Senza un’adeguata pianificazione, i beni possono essere congelati in attesa di procedimenti giudiziari, causando difficoltà alle famiglie sopravvissute. Questa guida completa spiega come funziona l’eredità negli EAU, le opzioni di registrazione del testamento e le procedure di successione. Contatto: +971 50 627 5196 | case@uaelawyer.ae

Español (Spanish)

La ley de herencia en EAU aplica por defecto los principios de la Sharia a los residentes musulmanes, mientras ofrece a los no musulmanes opciones legales para aplicar las leyes de sucesión de su país de origen. El DecretoLey Federal nº 41 de 2022 transformó la planificación patrimonial para expatriados, permitiéndoles distribuir activos libremente mediante testamentos registrados. Sin una planificación adecuada, los activos pueden ser congelados mientras se esperan procedimientos judiciales, causando dificultades a las familias sobrevivientes. Esta guía completa explica cómo funciona la herencia en EAU, sus opciones de registro de testamento y los procedimientos sucesorios. Contacto: +971 50 627 5196 | case@uaelawyer.ae

Tagalog (Filipino)

Ang batas sa mana sa UAE ay awtomatikong nagaaplay ng mga prinsipyo ng Sharia sa mga Muslim na residente, habang nagbibigay sa mga hindi Muslim ng legal na opsyon na gamitin ang batas sa mana ng kanilang sariling bansa. Ang Federal DecreeLaw No. 41 ng 2022 ay nagbago sa estate planning para sa mga expat, na nagpapahintulot sa kanila na malayang ipamahagi ang mga ariarian sa pamamagitan ng nakarehistong testamento. Kung walang tamang pagpaplano, ang mga ariarian ay maaaring mafreeze habang naghihintay ng mga proseso sa korte, na nagdudulot ng kahirapan sa mga natitirang pamilya. Ipinapaliwanag ng gabay na ito ang mga proseso ng mana at mga opsyon sa pagpaparehistro ng testamento. Makipagugnayan: +971 50 627 5196 | case@uaelawyer.ae

Frequently Asked Question

Can nonMuslims make a will in the UAE that overrides Sharia inheritance rules?

Yes, nonMuslims in the UAE can create wills that distribute their UAEbased assets according to their own wishes, effectively overriding default Sharia distribution rules. Federal DecreeLaw No. 41 of 2022 explicitly permits nonMuslims to have their home country’s law applied or to execute wills with full testamentary freedom. This is significant because it means expatriates can leave their entire estate to their spouse, children, or any beneficiaries they choose, without being bound by prescribed inheritance shares.

The legal importance of this right cannot be overstated for expat families. Without a will, surviving spouses might receive only a fraction of what they expected. Children from different marriages might receive shares that parents did not intend. Samesex partners or unmarried partners would likely receive nothing under default rules.

To benefit from these provisions, nonMuslims must actually register a valid will. Simply assuming home country law will apply automatically creates risk. DIFC Wills Service Centre, Abu Dhabi Judicial Department, and Dubai Courts all offer registration options. Each has different procedures, costs, and probate processes.

Consulting experienced lawyers at Law Firm UAE helps you choose the most appropriate option for your circumstances. We regularly guide clients through the registration process and ensure wills are properly drafted to achieve their objectives. Contact +971 50 627 5196 or case@uaelawyer.ae for a confidential consultation about your estate planning needs.

What happens to my bank accounts in the UAE when I die?

When an account holder dies, UAE banks typically freeze accounts upon receiving notification of death. This freeze remains in place until courts issue proper succession documents authorizing account access or transfer. Surviving family members cannot withdraw funds, even for funeral expenses or immediate needs, without court authorization.

This happens because banks must protect themselves against wrongful distribution. They cannot determine independently who rightfully inherits account funds. Courts—either DIFC Courts, Dubai Courts, or Abu Dhabi Courts depending on jurisdiction—must make this determination and issue appropriate orders.

The freezing period creates genuine hardship for families. Monthly expenses continue while income stops. The process of obtaining court orders takes time—typically months, potentially longer for complex or contested estates.

Having a registered will significantly shortens this timeline. Executors named in wills can present probate applications with clear authority. Banks know exactly who should receive funds once courts issue grants. Some financial institutions even accept DIFC probate documents relatively quickly.

Families may also consider joint accounts with right of survivorship, though UAE law does not automatically recognize this concept as it works in commonlaw countries. Proper legal structuring is essential.

Law Firm UAE assists families in expediting access to frozen accounts. We file proper applications, liaise with banks, and work to minimize the period during which families cannot access needed funds.

How do I ensure my children will be cared for by someone I choose if something happens to me?

Appointing guardians for minor children requires specific provisions in a registered will. A guardianship will designates who should have physical custody and legal responsibility for your children if both parents die or become unable to care for them. Without this designation, UAE courts will decide guardianship—and their decision may not align with your wishes.

For expatriate families, this concern is particularly acute. Courts might appoint relatives who live abroad and are unfamiliar with your children. They might select individuals you would not have chosen. The process of determining appropriate guardians takes time during which children face uncertainty.

DIFC Wills Service Centre offers standalone Guardianship Wills specifically addressing children’s care. These wills allow you to:

•  Designate primary guardians (typically relatives or close friends)
•  Name alternative guardians if primary choices cannot serve
•  Express wishes about children’s upbringing, education, and religious instruction
•  Appoint trustees to manage any assets children inherit until they reach appropriate age

While UAE courts retain ultimate authority over guardianship decisions and must consider children’s best interests, clearly documented parental wishes carry significant weight. Courts generally respect thoughtful guardian designations unless circumstances suggest they would not serve the child’s welfare.

Law Firm UAE helps parents create comprehensive guardianship provisions. We ensure your wishes are documented in legally effective ways that UAE courts will recognize and respect. Contact us to protect your children’s futures.

Do I need a separate will for my UAE assets if I already have a will in my home country?

Generally, yes—creating a UAEspecific will for assets located in the Emirates is strongly advisable. Wills prepared in other countries may not be recognized in the UAE without complex procedures, may conflict with UAE legal requirements, or may leave assets subject to default distribution rules you did not intend.

When someone dies, their home country will may require “probate” or validation in each country where assets are located. A British will, for example, would need to go through UAE court processes before UAE banks would release funds. This process involves authenticating the foreign will, translating documents, and potentially proving the foreign law that should apply. Delays and costs increase significantly.

The 9% rate remains among the lowest globally. Free Zone companies can maintain 0% taxation on qualifying income. Small businesses below the threshold enjoy relief. But accessing these benefits requires precise compliance, accurate registration, and proper documentation.

At Law Firm UAE, our Tax Law Department regularly assists businesses navigating these obligations. We have represented clients before the Federal Tax Authority, the Tax Disputes Resolution Committee, and UAE courts on taxrelated matters. What we consistently observe is that early, informed action prevents the complications that lead to penalties and disputes.

This guide provides the practical insights business owners, CFOs, and foreign investors need to understand Corporate Tax UAE. You will learn who must register, when deadlines apply, how Free Zone benefits work, and what happens when disputes arise. The information reflects current UAE law and the practical realities of Federal Tax Authority procedures.

Understanding the UAE Tax Framework

The Evolution of UAE Taxation

The UAE historically maintained no income tax, attracting businesses worldwide. This changed incrementally. Value Added Tax (VAT) arrived in January 2018 at 5%. Excise Tax targeted specific goods like tobacco and sugary drinks. Corporate Tax completed the transformation.

Federal DecreeLaw No. 47 of 2022 concerning the Taxation of Corporations and Businesses established the legal foundation. The Ministry of Finance (وزارة المالية) subsequently issued implementing regulations and Cabinet Decisions clarifying specific provisions.

Who Must Register for Corporate Tax

Corporate Tax registration applies to most business entities operating in the UAE. This includes mainland companies, Free Zone entities, foreign companies with permanent establishments, and natural persons conducting business activities.

The following must register with the Federal Tax Authority:

•  All UAEincorporated companies
•  Foreign companies with UAE branches or permanent establishments
•  Natural persons with UAE business income exceeding AED 1 million annually
•  Free Zone companies, regardless of qualifying status
•  Partnerships and unincorporated joint ventures

Even entities expecting 0% taxation must register. The registration requirement and the tax liability are separate obligations.

Corporate Tax Rates and Thresholds

•  Standard Tax Rates
• The UAE applies a tiered rate structure:
•  0% on taxable income up to AED 375,000
•  9% on taxable income exceeding AED 375,000

 Different rates may apply to large multinationals meeting specific criteria

The AED 375,000 threshold provides meaningful relief for small businesses and startups. A company earning AED 500,000 in taxable income pays 9% only on the AED 125,000 above the threshold—AED 11,250 in tax.

Free Zone Tax Benefits

Qualifying Free Zone Persons (المنطقة الحرة المؤهلة) may apply 0% Corporate Tax on Qualifying Income. This benefit requires meeting strict conditions:

•  Maintaining adequate substance in the Free Zone
•  Earning Qualifying Income as defined by regulations
•  Not electing to be subject to standard Corporate Tax
•  Complying with transfer pricing documentation requirements

Qualifying Income generally includes transactions with other Free Zone entities and specific activities like manufacturing and distribution conducted from the Free Zone. Income from mainland UAE customers typically does not qualify.

Registration and Compliance Requirements

Federal Tax Authority Registration

All taxable persons must register with the Federal Tax Authority through the EmaraTax platform. Registration requirements include:

•  Trade license details
•  Financial statement information
•  Ownership structure documentation
•  Bank account details
•  Authorized signatory information

The authority issues a Tax Registration Number (TRN) upon successful registration. This number identifies the taxpayer in all subsequent communications and filings.

Filing Deadlines and Procedures

Corporate Tax returns must be filed within nine months following the end of the relevant Tax Period. For companies with December 31 yearends, the deadline falls on September 30 of the following year.

Late filing triggers automatic penalties. The Federal Tax Authority applies:

•  Fixed penalties for delayed registration
•  Percentagebased penalties for late filing
•  Interest on unpaid tax amounts
•  Additional penalties for voluntary disclosure delays

Our Corporate Law Team frequently assists clients in establishing proper compliance calendars and filing procedures to avoid these consequences.

Overview

English

Corporate Tax UAE regulations under Federal DecreeLaw No. 47 of 2022 require businesses to register with the Federal Tax Authority and pay 9% tax on profits exceeding AED 375,000. Free Zone companies may qualify for 0% rates on eligible income. Noncompliance triggers significant penalties, including fines up to AED 50,000 for late registration. Law Firm UAE advises businesses across Dubai and Abu Dhabi on tax structuring, compliance, and dispute resolution. Early legal guidance ensures your business meets all obligations while maximizing legitimate tax benefits. Contact +971 50 627 5196 or email case@uaelawyer.ae for consultation.

العربية

تتطلب لوائح ضريبة الشركات في الإمارات بموجب المرسوم بقانون اتحادي رقم 47 لسنة 2022 من الشركات التسجيل لدى الهيئة الاتحادية للضرائب ودفع ضريبة بنسبة 9% على الأرباح التي تتجاوز 375,000 درهم. قد تستفيد شركات المناطق الحرة من نسبة 0% على الدخل المؤهل. عدم الامتثال يؤدي إلى غرامات كبيرة تصل إلى 50,000 درهم للتسجيل المتأخر. يقدم Law Firm UAE استشارات للشركات في دبي وأبوظبي حول الهيكلة الضريبية والامتثال. اتصل على +971 50 627 5196 أو case@uaelawyer.ae.

Français

La Taxe sur les Sociétés aux EAU selon le DécretLoi Fédéral No. 47 de 2022 oblige les entreprises à s’enregistrer auprès de l’Autorité Fiscale Fédérale et à payer 9% d’impôt sur les bénéfices dépassant 375 000 AED. Les sociétés en Zone Franche peuvent bénéficier d’un taux de 0% sur les revenus éligibles. Le nonrespect entraîne des amendes importantes pouvant atteindre 50 000 AED. Law Firm UAE conseille les entreprises à Dubaï et Abu Dhabi sur la structuration fiscale et la résolution des litiges. Contactez +971 50 627 5196 ou case@uaelawyer.ae pour une consultation personnalisée.

Deutsch

Die Körperschaftsteuer der VAE gemäß Bundesdekret Nr. 47 von 2022 verpflichtet Unternehmen zur Registrierung bei der Bundessteuerbehörde und zur Zahlung von 9% Steuer auf Gewinne über 375.000 AED. Freizonenunternehmen können für qualifizierte Einkünfte 0% Steuersatz erhalten. Nichteinhaltung führt zu erheblichen Strafen bis zu 50.000 AED. Law Firm UAE berät Unternehmen in Dubai und Abu Dhabi zur Steuerstrukturierung, Compliance und Streitbeilegung. Frühzeitige rechtliche Beratung schützt Ihr Unternehmen. Kontakt: +971 50 627 5196 oder case@uaelawyer.ae.

Русский

Корпоративный налог ОАЭ согласно Федеральному декретузакону № 47 от 2022 года обязывает компании регистрироваться в Федеральной налоговой службе и уплачивать 9% налога с прибыли свыше 375 000 дирхамов. Компании в свободных зонах могут претендовать на ставку 0% на соответствующий доход. Несоблюдение влечёт штрафы до 50 000 дирхамов. Law Firm UAE консультирует бизнес в Дубае и АбуДаби по налоговому структурированию и разрешению споров. Свяжитесь: +971 50 627 5196 или case@uaelawyer.ae.

中文

根据2022年第47号联邦法令，阿联酋企业所得税要求企业在联邦税务局注册，并对超过375,000迪拉姆的利润缴纳9%的税款。自由区公司可能有资格就合格收入享受0%税率。不合规将面临高达50,000迪拉姆的罚款。Law Firm UAE为迪拜和阿布扎比的企业提供税务结构、合规和争议解决咨询服务。及早获得法律指导可确保您的企业满足所有义务，同时最大化合法税收优惠。联系电话：+971 50 627 5196，邮箱：case@uaelawyer.ae。

中文香港

根據2022年第47號聯邦法令，阿聯酋企業所得稅要求企業在聯邦稅務局註冊，並對超過375,000迪拉姆的利潤繳納9%稅款。自由區公司可能就合資格收入享有0%稅率。不合規將面臨高達50,000迪拉姆罰款。Law Firm UAE為杜拜和阿布扎比企業提供稅務結構、合規及爭議解決諮詢服務。及早取得法律指導確保貴公司符合所有義務，同時最大化合法稅務優惠。聯絡：+971 50 627 5196，電郵：case@uaelawyer.ae。

Português

O Imposto Corporativo dos EAU sob o DecretoLei Federal Nº 47 de 2022 exige que empresas se registrem na Autoridade Fiscal Federal e paguem 9% de imposto sobre lucros acima de AED 375.000. Empresas em Zonas Francas podem qualificarse para taxa de 0% sobre rendimentos elegíveis. O não cumprimento resulta em multas significativas até AED 50.000. Law Firm UAE assessora empresas em Dubai e Abu Dhabi sobre estruturação fiscal, conformidade e resolução de disputas. Orientação jurídica antecipada protege seu negócio. Contato: +971 50 627 5196 ou case@uaelawyer.ae.

 Italiano

L’Imposta sulle Società negli EAU ai sensi del DecretoLegge Federale N. 47 del 2022 richiede alle aziende di registrarsi presso l’Autorità Fiscale Federale e pagare il 9% di tasse sui profitti superiori a 375.000 AED. Le società nelle Zone Franche possono beneficiare dell’aliquota 0% sui redditi idonei. La non conformità comporta sanzioni significative fino a 50.000 AED. Law Firm UAE assiste le aziende a Dubai e Abu Dhabi sulla strutturazione fiscale e risoluzione delle controversie. Contatto: +971 50 627 5196 o case@uaelawyer.ae.

Frequently Asked Question

Do all UAE companies need to register for Corporate Tax?

Yes, virtually all UAE companies must register for Corporate Tax with the Federal Tax Authority (الهيئة الاتحادية للضرائب), regardless of whether they expect to owe any tax. The registration requirement under Federal DecreeLaw No. 47 of 2022 applies to mainland companies, Free Zone entities, branches of foreign companies, and even sole establishments meeting certain criteria. Many business owners incorrectly assume that operating at a loss or qualifying for 0% Free Zone taxation exempts them from registration—this is a costly misunderstanding. The Federal Tax Authority has actively penalized late registrations, with penalties reaching AED 50,000 in some cases. Law Firm UAE assists businesses in determining their registration obligations and completing the EmaraTax process correctly. Consulting experienced tax lawyers early prevents penalty exposure and ensures compliance from the outset. Contact +971 50 627 5196 or email case@uaelawyer.ae.

 How does Corporate Tax apply to Free Zone companies?

Free Zone companies remain subject to Corporate Tax registration but may qualify for 0% taxation on Qualifying Income if they meet strict conditions. The company must maintain adequate substance in the Free Zone, earn Qualifying Income as defined under Cabinet Decision No. 37 of 2023, and comply with transfer pricing documentation requirements. Qualifying Income generally includes transactions with other Free Zone persons and certain specified activities. However, income from mainland UAE customers typically attracts the standard 9% rate. The determination of Qualifying Person status and Qualifying Income requires careful analysis of business activities and transaction structures. Many Free Zone companies have discovered their assumptions about taxfree status were incorrect only after Federal Tax Authority inquiries. Law Firm UAE’s Tax Law Department reviews Free Zone structures to confirm eligibility and recommend adjustments where necessary. For a confidential assessment, contact +971 50 627 5196 or email case@uaelawyer.ae.

What happens if I disagree with a Federal Tax Authority assessment?

Taxpayers who disagree with Federal Tax Authority assessments have structured appeal rights under UAE law. The first step involves submitting a Reconsideration Request to the Authority itself within 40 business days of the assessment decision. This request must clearly articulate the grounds for objection and provide supporting documentation. If the Authority rejects or partially accepts the reconsideration, the taxpayer may appeal to the Tax Disputes Resolution Committee (لجنة فض المنازعات الضريبية) within a further 40 business days. Committee decisions may then be appealed to the Federal Courts of First Instance, with potential further appeals to the Court of Appeal and Federal Supreme Court. Each stage has strict deadlines that, if missed, can permanently bar the appeal. Experienced legal representation significantly improves outcomes at each level. Law Firm UAE has represented numerous clients through this process, achieving favorable resolutions at both administrative and judicial stages. Consult +971 50 627 5196 or email case@uaelawyer.ae.

Can individuals be subject to UAE Corporate Tax?

Yes, natural persons conducting business activities in the UAE may be subject to Corporate Tax if their total turnover from such activities exceeds AED 1 million in a calendar year. This provision captures sole proprietors, freelancers, and individuals conducting commercial activities through licenses issued in their personal names. Employment income remains outside the Corporate Tax scope—employees do not owe tax on their salaries. However, individuals who earn business income alongside employment income may have Corporate Tax obligations. Investment income such as dividends and capital gains from shares is generally exempt when earned in a personal capacity. The determination of what constitutes “business activity” versus “investment activity” requires careful analysis of the individual’s circumstances. Law Firm UAE advises highnetworth individuals and entrepreneurs on their potential Corporate Tax exposure and structuring options. Contact +971 50 627 5196 or email case@uaelawyer.ae.

What are the penalties for late Corporate Tax registration?

The Federal Tax Authority imposes fixed penalties for late Corporate Tax registration, which can reach AED 50,000 depending on the length of delay. Additional penalties apply for late filing of tax returns (AED 500 for the first month, escalating thereafter), late payment of tax liabilities, and submission of incorrect returns. These penalties compound quickly—a business that registers late, files late, and makes calculation errors can face cumulative penalties exceeding the underlying tax liability. The Authority also charges interest on unpaid amounts, further increasing the financial burden. Importantly, directors and managers may face personal liability for corporate tax debts in certain circumstances. Voluntary disclosure before any Authority inquiry typically reduces applicable penalties, making early action essential when errors are discovered. Law Firm UAE assists businesses in regularizing their compliance status and negotiating penalty reductions where appropriate. Early consultation prevents problems from compounding. Contact +971 50 627 5196 or email case@uaelawyer.ae.

How do transfer pricing rules affect related party transactions?

UAE transfer pricing rules require transactions between Related Parties to occur at arm’s length—reflecting the prices that independent parties would agree. Related Parties include parent companies and subsidiaries, commonly owned entities, and individuals with significant control interests. The Federal Tax Authority may adjust taxable income where transactions do not meet the arm’s length standard, resulting in additional tax liability plus penalties and interest.

The UAE has developed one of the region’s most comprehensive consumer protection systems through Federal Law No. 15 of 2020 on Consumer Protection (قانون حماية المستهلك). This legislation replaced earlier regulations and introduced strengthened rights, clearer business obligations, and enhanced enforcement mechanisms.

Whether you’re an Emirati citizen, longterm resident, or visitor, these protections apply equally to purchases made within the UAE. The law covers physical goods, digital products, and services across virtually every sector—from electronics and vehicles to healthcare and hospitality.

What makes UAE consumer protection particularly effective is the multilayered enforcement structure. At the federal level, the Ministry of Economy (وزارة الاقتصاد) sets policy and handles crossemirate complaints. Each emirate maintains its own Department of Economic Development (دائرة التنمية الاقتصادية), known locally as DED, which processes complaints and conducts inspections within its jurisdiction.

Understanding this framework—and knowing how to activate it—transforms you from a frustrated customer into an empowered consumer capable of asserting your legal rights.

Your Fundamental Rights Under UAE Consumer Protection Law

The Right to Product Safety and Quality

Every product sold in the UAE must meet safety standards and perform as advertised. Article 8 of the Consumer Protection Law explicitly requires that goods be free from defects that diminish their value or usefulness. Suppliers cannot exclude liability for hidden defects, even through contract terms claiming otherwise.

When purchasing appliances, electronics, vehicles, or any consumer goods, you’re entitled to products matching their description and specifications. A television advertised as 4K resolution must actually deliver 4K quality. A vehicle sold as having specific safety features must include those features.

The Right to Accurate Information

Misleading advertising constitutes a serious violation under UAE law. Businesses must provide truthful information about:

•  Product specifications and performance capabilities
•  Pricing, including all fees and charges
•  Warranty terms and conditions
•  Country of origin and manufacturing details
•  Expiration dates for applicable products

The law specifically addresses deceptive practices in online advertising, social media promotions, and influencer marketing—recognizing how modern commerce has evolved beyond traditional retail.

The Right to Refunds and Replacements

Perhaps the most practically important right involves defective products. Under Article 12, consumers can demand refunds, replacements, or repairs when products fail to meet quality standards. The choice between these remedies typically belongs to the consumer when the defect is significant.

For minor defects, businesses may first attempt repairs. However, if repairs prove unsuccessful or the defect recurs, the consumer can escalate to replacement or refund demands.

Protection Against Unfair Contract Terms

Standardform contracts cannot include terms that unfairly disadvantage consumers. Clauses attempting to waive liability for defects, limit refund rights, or impose unreasonable penalties may be challenged and potentially voided by authorities or courts.

This protection proves particularly relevant for service agreements, gym memberships, telecommunications contracts, and similar arrangements where businesses often include onesided terms.

Filing Consumer Complaints in Dubai and Abu Dhabi

How the Complaint Process Works

When direct resolution with a business fails, UAE residents have accessible complaint channels through official authorities. The process begins with documentation—gathering receipts, contracts, photographs, and written communications that establish your purchase and the problem.

In Dubai, consumers file complaints through Dubai Economy (DED) via:

•  The Dubai Consumer app
•  Ahlan Dubai service (600 545 555)
•  Official website portal
•  Inperson visits to DED service centers

In Abu Dhabi, the Department of Economic Development handles complaints through:

•  TAMM portal integration
•  Call center services
•  Physical service locations

For complaints involving businesses operating across multiple emirates or onlineonly sellers, the Ministry of Economy accepts submissions through its website and consumer helpline.

What Happens After Filing

Once submitted, authorities contact the business and request their response. Most complaints proceed through mediation, where a government representative facilitates discussion between the parties. This stage resolves a substantial percentage of consumer disputes.

If mediation fails, authorities can issue binding decisions in certain cases or refer matters to the Public Prosecution (النيابة العامة) if violations appear criminal in nature. Businesses found violating consumer protection laws face fines ranging from AED 10,000 to AED 2,000,000, depending on severity and repetition.

When Court Action Becomes Necessary

Some disputes require civil court intervention—particularly when seeking substantial compensation beyond refunds or when businesses ignore regulatory decisions. The UAE civil courts (المحاكم المدنية) in Dubai and Abu Dhabi have jurisdiction over consumer claims.

For claims under AED 500,000, Dubai’s Courts of First Instance Small Claims Division handles matters through expedited procedures. Larger claims follow standard civil litigation processes.

Working with experienced consumer protection lawyers proves valuable when court proceedings become necessary. Understanding procedural requirements, evidence standards, and Arabiclanguage documentation helps avoid delays and strengthens your position.

Overview

English

Consumer Protection Law UAE safeguards buyers of goods and services across Dubai and Abu Dhabi under Federal Law No. 15 of 2020. This comprehensive legislation grants consumers rights to refunds, replacements, and compensation when products are defective or services fail to meet advertised standards. The Ministry of Economy and Department of Economic Development handle complaints, with civil courts available for unresolved disputes. Law Firm UAE regularly represents consumers and businesses in protection matters, from complaint filing through litigation. Early legal guidance strengthens your position significantly.

Contact: +971 50 627 5196 | case@uaelawyer.ae

العربية

يحمي قانون حماية المستهلك في الإمارات العربية المتحدة المشترين بموجب القانون الاتحادي رقم 15 لسنة 2020. يمنح هذا التشريع الشامل المستهلكين حقوق استرداد الأموال والاستبدال والتعويض عند وجود عيوب في المنتجات أو عدم مطابقة الخدمات للمواصفات المعلنة. تتولى وزارة الاقتصاد ودائرة التنمية الاقتصادية معالجة الشكاوى، مع إمكانية اللجوء للمحاكم المدنية. يمثل مكتب محاماة الإمارات المستهلكين والشركات في جميع مراحل النزاعات، من تقديم الشكوى حتى التقاضي.

للتواصل: 5196 627 50 971+ | case@uaelawyer.ae

Français

La loi sur la protection des consommateurs aux EAU protège les acheteurs de biens et services à Dubaï et Abu Dhabi en vertu de la loi fédérale n° 15 de 2020. Cette législation accorde aux consommateurs des droits aux remboursements, remplacements et indemnisations lorsque les produits sont défectueux. Le Ministère de l’Économie et le Département du Développement Économique traitent les plaintes, avec des tribunaux civils disponibles pour les litiges non résolus. Law Firm UAE représente régulièrement les consommateurs dans les affaires de protection, de la plainte initiale jusqu’au contentieux. Des conseils juridiques précoces renforcent considérablement votre position.

Contact: +971 50 627 5196 | case@uaelawyer.ae

Deutsch

Das Verbraucherschutzgesetz der VAE schützt Käufer von Waren und Dienstleistungen in Dubai und Abu Dhabi gemäß Bundesgesetz Nr. 15 von 2020. Diese umfassende Gesetzgebung gewährt Verbrauchern Rechte auf Rückerstattung, Ersatz und Entschädigung bei mangelhaften Produkten oder nicht eingehaltenen Werbeversprechen. Das Wirtschaftsministerium und die Abteilung für wirtschaftliche Entwicklung bearbeiten Beschwerden, wobei Zivilgerichte für ungelöste Streitigkeiten zur Verfügung stehen. Law Firm UAE vertritt regelmäßig Verbraucher in Schutzangelegenheiten von der Beschwerde bis zum Rechtsstreit.

Kontakt: +971 50 627 5196 | case@uaelawyer.ae

Русский

Закон о защите прав потребителей ОАЭ защищает покупателей товаров и услуг в Дубае и АбуДаби в соответствии с Федеральным законом № 15 от 2020 года. Это законодательство предоставляет потребителям права на возврат средств, замену товаров и компенсацию при обнаружении дефектов. Министерство экономики и Департамент экономического развития рассматривают жалобы, а гражданские суды доступны для неразрешённых споров. Law Firm UAE регулярно представляет интересы потребителей в делах о защите прав, от подачи жалобы до судебного разбирательства.

Контакт: +971 50 627 5196 | case@uaelawyer.ae

中文

阿联酋消费者保护法根据2020年第15号联邦法律保护迪拜和阿布扎比的商品和服务购买者。这项全面立法赋予消费者在产品存在缺陷或服务未达到广告标准时获得退款、更换和赔偿的权利。经济部和经济发展局处理投诉，民事法院可受理未解决的争议。UAE律师事务所定期代理消费者处理保护事务，从投诉到诉讼全程提供服务。尽早获得法律指导可显著增强您的立场。

联系方式: +971 50 627 5196 | case@uaelawyer.ae

中文香港

阿聯酋消費者保護法根據2020年第15號聯邦法律保障迪拜和阿布扎比的商品及服務購買者權益。此全面立法賦予消費者在產品存在缺陷或服務未達廣告標準時獲得退款、更換和賠償的權利。經濟部和經濟發展局處理投訴，民事法院可受理未解決的爭議。UAE律師事務所定期代理消費者處理保護事務，從投訴至訴訟全程提供專業服務。及早獲得法律指導可大幅加強您的立場。

聯絡方式: +971 50 627 5196 | case@uaelawyer.ae

Português

A Lei de Proteção ao Consumidor dos EAU protege compradores de bens e serviços em Dubai e Abu Dhabi sob a Lei Federal nº 15 de 2020. Esta legislação abrangente concede aos consumidores direitos a reembolsos, substituições e compensações quando produtos são defeituosos ou serviços não atendem aos padrões anunciados. O Ministério da Economia e o Departamento de Desenvolvimento Econômico tratam reclamações, com tribunais civis disponíveis para disputas não resolvidas. Law Firm UAE representa regularmente consumidores em questões de proteção, desde a reclamação até o litígio.

Contato: +971 50 627 5196 | case@uaelawyer.ae

Frequently Asked Question

What steps should I take immediately after discovering a product defect in the UAE?

Document the defect thoroughly with photographs and videos before taking any other action. Contact the seller in writing—email creates the clearest record—within 24–48 hours of discovery. Clearly state the problem and your requested remedy (refund, replacement, or repair).

Under UAE Consumer Protection Law, you must allow the seller reasonable opportunity to address the issue before escalating to authorities. This “reasonable opportunity” typically means 7–14 days for response and action.

If the seller refuses or delays unreasonably, file a complaint with the Department of Economic Development in your emirate (دائرة التنمية الاقتصادية). Include your purchase receipt, defect documentation, and copies of all communications. DED mediates between parties and can issue binding decisions or refer violations for prosecution.

Experienced consumer lawyers at Law Firm UAE often help clients organize documentation and draft formal demand letters that businesses take seriously—sometimes resolving disputes before regulatory complaints become necessary.

Consult Law Firm UAE: +971 50 627 5196 | case@uaelawyer.ae

Can I get a refund in the UAE if I simply change my mind about a purchase?

UAE law does not generally require sellers to accept returns for changeofmind purchases—but many retailers offer voluntary return policies. The Consumer Protection Law focuses on defective products, misrepresentation, and unfair practices rather than buyer’s remorse.

However, several exceptions apply. Online purchases made through UAEbased websites often include coolingoff periods, typically 7–15 days, during which buyers can return products without stating reasons. This aligns with ecommerce best practices and is increasingly standard.

Additionally, if the product fails to match its description or advertised specifications, you have grounds for return regardless of any stated policy. A jacket sold as “100% wool” that proves synthetic, or an electronic device missing advertised features, entitles you to remedies under consumer protection provisions.

Before purchasing, ask about return policies and get written confirmation. Store policies that exceed legal minimums become contractually binding once communicated.

Consult Law Firm UAE: +971 50 627 5196 | case@uaelawyer.ae

How long does a consumer complaint typically take to resolve through UAE authorities?

Most consumer complaints filed with DED or the Ministry of Economy reach resolution within 2–4 weeks when both parties engage constructively. Simple matters with clear documentation often settle faster—sometimes within days.

The process begins when authorities contact the business, typically within 2–3 working days of complaint submission. Businesses receive deadlines to respond, usually 3–5 working days. Mediation sessions are then scheduled, either remotely or in person.

Complex disputes—involving substantial amounts, technical product issues requiring expert assessment, or unresponsive businesses—may extend to 2–3 months at the administrative level.

If administrative processes fail to resolve your complaint, civil court proceedings become the next step. Court timelines vary significantly based on case complexity, evidence requirements, and whether appeals occur. Straightforward consumer claims in Dubai Courts’ Small Claims Division may conclude within 3–6 months; complex matters can extend to 12–18 months.

Having legal representation from the outset—even during administrative complaints—helps establish strong positions that facilitate faster resolution.

Consult Law Firm UAE: +971 50 627 5196 | case@uaelawyer.ae

What compensation can I claim beyond a refund for a defective product?

UAE law allows consumers to claim compensation for actual damages caused by defective products, extending beyond mere refund of the purchase price. Article 14 of the Consumer Protection Law establishes supplier liability for harm resulting from product defects.

Compensable damages include:

•  Direct financial losses (repair costs, replacement purchases)
•  Consequential losses (damage caused by the defective product)
•  Medical expenses if injuries occurred
•  Lost income during recovery from productcaused injuries
•  In some cases, moral damages for significant distress

Proving damages requires documentation—receipts for expenses, medical records, employment records showing lost wages, and evidence connecting these losses to the defective product.

Civil courts in Dubai (محاكم دبي) and Abu Dhabi assess compensation based on evidence presented and established principles under the Civil Transactions Law. Successful claims typically require demonstrating the defect, the resulting harm, and the causal connection between them.

Consumer lawyers experienced with UAE court procedures understand evidentiary standards and can present claims effectively—often achieving settlements before full litigation becomes necessary.

Consult Law Firm UAE: +971 50 627 5196 | case@uaelawyer.ae

Are online purchases from international websites protected under UAE Consumer Protection Law?

Purchases from UAEbased online sellers fall clearly under Consumer Protection Law, but transactions with purely foreign vendors present enforcement challenges. The law applies to businesses operating within the UAE—including international companies with UAE presence.

For purchases from foreign websites shipping to the UAE, your primary recourse may be through:

•  The seller’s home country consumer protection mechanisms
•  Payment processor dispute resolution (credit card chargebacks)
•  Platform dispute systems (for marketplace purchases)

Many international platforms operating significantly in the UAE market—major ecommerce sites and app stores—maintain UAE customer service channels and generally honor consumer protection principles to maintain market access.

When purchasing internationally, using credit cards rather than debit cards or bank transfers provides additional protection. Chargeback rights under card network rules can recover funds when sellers fail to deliver or provide defective goods.

Before significant international purchases, verify seller reputation, understand return policies, and consider whether UAE legal recourse would be available if problems arise. For highvalue purchases, sourcing from UAEauthorized distributors often proves worth any price premium.

Consult Law Firm UAE: +971 50 627 5196 | case@uaelawyer.ae