The 27 instruments issued for DIFC in the Polaris Legal Library — laws, decisions and regulations summarised from the official text with status, key provisions and penalties.
DIFC Prescribed Company Regulations 2026 (Consolidated Version No. 5)
Made under Articles 132 and 151 of the Companies Law 2018, the Regulations let eligible applicants incorporate or continue a DIFC Prescribed Company limited to holding-company activity, with reduced fees (USD 100 incorporation, USD 1,000 licence, USD 300 confirmation statement) and exemptions for crowdfunding and structured-financing structures; no fund may be established without DFSA authorisation. Replaces the 2024 version.
DIFC Real Property Regulations (Consolidated Version No. 4, in force 10 April 2026)
Made under Article 175 of the Real Property Law 2018, the Regulations set the freehold transfer fee on transfers of real property interests and of indirect interests (shares in property-holding entities), mortgage registration fees, other prescribed fees and penalties, and the Registrar's assessment, inspection and enforcement powers.
DIFC Variable Capital Company Regulations 2026
Made under Articles 132 and 151 of the Companies Law 2018, the Regulations create the Variable Capital Company, a private company with segregated or incorporated cells whose assets and liabilities are ring-fenced from each other; available to registered persons generally and to DFSA-authorised firms only with DFSA permission, except for crowdfunding, fund and family-office asset-holding.
DIFC Family Arrangements Regulations 2023
Made under the Companies, Foundations, partnership and Operating Laws, the Regulations repeal the Single Family Office Regulations and set up the Family Business Register, a licensing regime for Family Offices (minimum USD 50 million net assets) with a list of permitted services, certification and accreditation of family-business advisers, private register options and arbitration for family entities.
DIFC Leasing Regulations 2023 (Consolidated Version, in force 22 February 2023)
Made under Article 9 of the Leasing Law 2020, the Regulations explain how the Law applies to leases entered into before it commenced, when the security-deposit provisions (Articles 24 to 29) attach to pre-existing residential leases, and the penalties for offences under the Law and Regulations.
DIFC Employment Regulations 2022 (Qualifying Scheme requirements under Article 66 of the Employment Law) – Consolidated Version No. 3
Made under Articles 9(1) and 66 of the Employment Law 2019, the Regulations set the conditions a workplace savings scheme must meet to be a Qualifying Scheme, deem the DIFC Employee Workplace Savings Plan (DEWS) qualifying, regulate supervisory bodies, contributions, transfers and certificates of compliance or exemption, and fix fines on employers who breach Article 66.
DIFC Data Protection Regulations (Consolidated Version No. 2, in force 1 September 2023)
Made under the Data Protection Law 2020, the Regulations detail records of processing, notifications to the Commissioner, complaints, fines, personal data breaches, digital marketing and communications and autonomous or AI-based systems, with appendices of fees, standard notices and the list of adequate jurisdictions for transfers.
Data Protection Law, DIFC Law No. 5 of 2020
GDPR-aligned statute replacing the 2007 law: it sets lawful bases for processing, data subject rights, controller and processor duties, breach notification, data protection officers for high-risk processing, restrictions on transfers out of the DIFC and the powers and fines of the Commissioner of Data Protection. Consolidated July 2025.
Leasing Law, DIFC Law No. 1 of 2020
Governs leases of commercial, retail and residential premises within the DIFC: lease registration, landlord and tenant rights and obligations, security deposits held under a Registrar scheme, termination and the DIFC Courts' jurisdiction over lease disputes, displacing Dubai RERA rules inside the Centre.
DIFC Insolvency Regulations 2019 (Consolidated Version No. 2, in force 8 March 2024)
Made under Article 127 of the Insolvency Law 2019, the Regulations set the procedures for voluntary arrangements, rehabilitation plans, moratoria, receiverships and winding up, the registration requirements for insolvency practitioners, and special rules for financial-market and protected cell companies.
Employment Law, DIFC Law No. 2 of 2019
Repeals and replaces the Employment Law 2005 for employers and employees based in or ordinarily working in the DIFC: contracts, working time, leave, discrimination, termination, penalties for late payment and the Article 66 workplace savings regime that replaced end-of-service gratuity. Enacted 30 May 2019, in force 90 days later; Consolidated Version No. 5, July 2025.
Insolvency Law, DIFC Law No. 1 of 2019
Repeals and replaces the Insolvency Law 2009 and provides for rehabilitation of distressed DIFC companies (including an administration regime), company voluntary arrangements, receivership and winding up, and for the registration and supervision of insolvency practitioners. Consolidated Version No. 3, July 2025.
Intellectual Property Law, DIFC Law No. 4 of 2019
Provides DIFC-level protection and enforcement for patents, utility certificates, industrial drawings, copyright, trade marks and trade secrets registered or protected under UAE federal law, creates a Commissioner of Intellectual Property with powers to impose fines, and is supplemented by the Intellectual Property Regulations 2021.
Companies Law, DIFC Law No. 5 of 2018
Governs the incorporation and running of DIFC companies: private companies (one to fifty shareholders) and public companies, directors' duties, shares and capital, accounts and audit, mergers, recognised foreign companies and transfers of incorporation, with the Registrar of Companies as regulator. Consolidated March 2022.
DIFC Companies Regulations 2018
Made under Article 151 of the Companies Law 2018, the Regulations set the procedures for incorporation, articles of association, share allotments and transfers, registers of directors and secretaries, mergers, accounts and audit, recognised companies, transfers of incorporation, fees and the public register.
DIFC Operating Regulations 2018 (Consolidated Version No. 4, in force 15 October 2026)
Made under Article 46 of the Operating Law, the Regulations govern issue and renewal of commercial and operating licences, restricted, short-term and qualified retail licences and permissions, naming rules, registered offices, auditor registration, fines and objections, and the fees payable to the Registrar and the DIFC Authority.
DIFC Ultimate Beneficial Ownership Regulations 2018 (Consolidated Version No. 2, in force 8 March 2024)
Made under Article 46 of the Operating Law, the Regulations require DIFC companies, partnerships, non-profits and foundations to identify, record and file their ultimate beneficial owners at a 25% ownership or control threshold, oblige nominee directors to disclose their status and set deadlines for updating the register and notifying the Registrar.
Foundations Law, DIFC Law No. 3 of 2018
Creates the DIFC foundation as a separate legal person with definite, feasible and lawful objects (charitable or not), managed by a council of at least two members, with a guardian where objects are charitable or specified non-charitable, registered and licensed by the Registrar. Consolidated Version No. 3, March 2024.
Operating Law, DIFC Law No. 7 of 2018
Requires any person operating or conducting business in or from the DIFC to be registered under a prescribed law and to hold a valid licence or permission, and sets out the Registrar of Companies' objectives, inspection and direction powers, censures and the schedule of fines. Consolidated March 2024.
Real Property Law, DIFC Law No. 10 of 2018
Establishes the DIFC's own land registry and title system: registration of freehold and leasehold interests, mortgages, easements and off-plan sales within the Centre, the Registrar of Real Property's powers and the transfer and registration fee regime detailed in the Real Property Regulations.
Trust Law, DIFC Law No. 4 of 2018
Repeals and replaces the Trust Law 2005 and governs the creation, variation and termination of trusts in the DIFC, the duties and powers of trustees and the rights of beneficiaries, and gives the DIFC Courts jurisdiction over DIFC trusts and certain foreign trusts. Consolidated Version No. 3, March 2024.
Non Profit Incorporated Organisations Law, DIFC Law No. 6 of 2012
Allows associations, industry bodies and other non-profit organisations to incorporate in the DIFC as Non Profit Incorporated Organisations with a charter, members and a governing body, under the Registrar of Companies, with the Non Profit Incorporated Organisations Regulations setting the application, reporting and fee rules.
Arbitration Law, DIFC Law No. 1 of 2008
UNCITRAL Model Law based statute governing arbitrations seated in the DIFC and the recognition and enforcement of arbitral awards by the DIFC Courts, as amended in 2013 to clarify the Courts' jurisdiction over arbitration agreements and awards.
Law of Obligations, DIFC Law No. 5 of 2005
Codifies the DIFC's non-contractual obligations: negligence and other torts, misrepresentation, breach of confidence, agency, bailment, fiduciary duties and unjust enrichment, providing the common-law style framework that fills the gaps left by the Contract Law. Consolidated to 2024.
Contract Law, DIFC Law No. 6 of 2004
The DIFC's general law of contract, modelled on international principles: formation, validity, interpretation, performance, non-performance and remedies for contracts governed by DIFC law, read together with the Implied Terms in Contracts and Unfair Terms Law 2005. Consolidated to 2024.
DIFC Court Law, DIFC Law No. 10 of 2004
The DIFC statute that constituted the DIFC Court as a Court of First Instance and a Court of Appeal, fixed the minimum bench and set the powers, procedures and administration of the courts. Consolidated March 2022; superseded by Dubai Law No. 2 of 2025 and now listed by DIFC under Past Laws.
Regulatory Law, DIFC Law No. 1 of 2004
The cornerstone DFSA statute: it establishes the Dubai Financial Services Authority, its Board and the Financial Markets Tribunal, prohibits financial services in or from the DIFC without authorisation, and provides for supervision, enforcement, auditor registration and registration of designated non-financial businesses and professions. The DFSA copy is consolidated to August 2014; later amendments appear in the DFSA rulebook.
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