Al Tamimi & Co

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UAE market entry, corporate and regulatory guide 2025: mainland and free zones (ADGM/DIFC), company formation, employment, immigration, banking, real estate, competition, data protection, tax and IP for UK lawyers
PRACTICE NOTES
Updated December 2025 Introduction The United Arab Emirates (UAE) sits at a pivotal juncture between leading Western and Eastern markets. Formed as a constitutional union of seven Emirates, each maintains its own local authority, while overarching governance rests with the Supreme Council and the Council of Ministers. As part of the Gulf Cooperation Council (GCC), the UAE participates in the Middle East’s sole multi-national common market, aimed at deepening cross-border economic and fiscal cohesion. Investing and trading in the UAE offers a broad spectrum of prospects for investors. This Practice Note highlights principal considerations for overseas organisations entering the UAE and the essential actions to commence operations. It concentrates on establishing in Mainland UAE, the Abu Dhabi Global Market (ADGM), and the Dubai International Financial Centre (DIFC). Although these jurisdictions are covered in depth, investors can also assess many alternatives within the UAE’s wide array of free
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