Expat Lawyers in United Arab Emirates - Relocation, Tax & Employment

Holistic approach

Some examples of ways in which CMS can help: 

• Employment contracts, secondment agreements and assignment documentation covering the full UAE assignment lifecycle, from onboarding to termination and repatriation, across mainland UAE, free zones, the DIFC and the ADGM;
• Drafting and localising employment policies, employee handbooks and mobility policies for UAE compliance, including mainland, DIFC and ADGM variations;
• Global mobility frameworks tailored to the UAE’s multi-jurisdictional landscape, aligning employment, immigration, tax, payroll and benefits considerations;
• Structuring international assignments into and out of the UAE, including short-term assignments, long-term secondments, intra-group transfers and localisation strategies;
• HR data protection compliance under the UAE Federal Personal Data Protection Law and the DIFC and ADGM data protection regimes, including employee data transfers, monitoring and investigations;
• Employment-related tax support, including UAE Corporate Tax implications for cost recharge models, cross-border salary arrangements and expatriate package structuring;
• Advice on UAE end-of-service benefits, including gratuity, the voluntary savings scheme and the DIFC DEWS regime, and their interaction with home-country pension arrangements;
• Analysis of pension and social security obligations, including GPSSA contributions, GCC pension considerations and the position for non-GCC expatriates;
• Advice on Emiratisation obligations, quota compliance, workforce planning and MOHRE audit readiness;
• Immigration and workforce mobility support alongside specialist advisers, including work permits, residence visas and sponsorship structures;
• Support with expatriate exits and disputes, including redundancies, terminations, final settlements, visa cancellation, repatriation and support with claims before MOHRE, the UAE Courts, the DIFC Courts and the ADGM Courts alongside local advocates where required;
• Advice on remote, hybrid and cross-border working arrangements involving the UAE, including governing law, work authorisation, tax, data security and employment status issues;
• Alternative workforce structuring options including manpower supply agreements and employer of record arrangements;
• Mergers and acquisitions and joint venture employment support including employment-focused due diligence, workforce transfers and restructuring and post-acquisition integration; and
• Co-ordination of multi-jurisdiction Middle East employment advice and projects.

Fun fact

Did you know that the UAE is not a single employment law jurisdiction? In fact there are three distinct employment jurisdictions in the UAE. An expat’s rights and obligations can vary dramatically depending on whether their employer is established onshore in the UAE or non-financial free zones (in which case their employment will be governed by the Federal UAE Labour Law and regulated by the Ministry of Human Resources & Emiratisation (MOHRE) and under the jurisdiction of the UAE Courts), or in one of the specialist financial free zones – the DIFC or the ADGM – which each have their own common-law-based employment frameworks, regulators and court systems? This means that two expat employees living in the UAE could be subject to entirely different employment laws, notice periods, termination rules, and dispute resolution forums.

References

The team has advised:

• A number of international and domestic entities with respect to due diligence, personnel movement, executive service contract renegotiations and integration in the context of acquisitions.
• Global Fintech Business on the liquidation of its UAE Technology Platform including a redundancy scheme for their staff in the UAE.
• FTSE 250 Investment Management Firm in connection with the resignation of a senior DFSA regulated individual, including employment law and regulatory aspects relating to the recruitment of a replacement and transitional arrangements.
• Global Recruitment Company on the terms of hiring, incentivising and seconding key senior employees into and out from their Dubai offices.
• E-Gaming Services Provider on all aspects of employment of expat shift workers in the new e-gaming industry in the UAE.
• UAE Financial Services Group on compliance with Emiratisation regulations and UAE Central Bank regulations and requirements pertaining to outsourcing and offshoring.
• Senior Executive on contract renegotiation and later separation and settlement terms.
• International Food Company in connection with the relocation of regional head office and employees from the UAE to Bahrain and liquidation of the UAE entity
• French Technology Business on the termination of various senior members of their management team in Dubai.
• European Dental Group on the termination of the general manager of their Dubai branch for underperformance.
• Global Insurance Company on the insourcing of its UAE HR business, including the termination and rehiring of over 200 employees.
• Global Medical Devices Group on their claim against a competitor for a consistent and long-term scheme of inducing senior members of staff.
• Major Germany based OEM on liquidation proceedings, commercial and employment law matters across the region.
• European Retail Group on the secondment of various senior members of staff based in Europe into and out from their UAE offices.
• UAE transport solutions business on the incorporation of a new joint venture in Abu Dhabi involving the termination and rehiring of 70 members of staff.
• Global Real Estate Asset Investment Manager on the employment aspects of its establishment of an entity in the ADGM including preparation of local employment contracts and policies localisation.
• UAE Campus of a UK University on UAE anti-discrimination laws.
• Global Electric Company on employment due diligence and other employment matters as part of a multi-million worldwide asset purchase as well as providing ongoing employment assistance.