🔍 Article overview
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| The United Arab Emirates has adopted Cabinet Decision No. 209 of 2025 to establish a unified legal framework for the exchange of tax information on request (EOIR). This decision specifies the types of information that must be maintained, including ownership data, beneficial ownership information, bank accounts, and accounting records. It also clarifies the responsibilities of the competent authorities and introduces appeal procedures. Companies and individuals operating in the UAE should ensure that their records are accurate, up to date, and accessible in order to respond effectively to requests from foreign tax authorities. |
The UAE Ministry of Finance has announced Cabinet Decision No. 209 of 2025. Behind this rather technical title, the objective is clear: to establish a unified framework for the exchange of tax information on request, known as EOIR (Exchange of Information on Request).
In practical terms, this means that when a foreign tax authority submits an official request for information to the UAE, the country now has a single, structured legislative framework for collecting and transmitting that data.
Until now, the UAE's obligations regarding the exchange of information were based on a set of international agreements and regulatory practices. The new decision brings these elements together in a single text. The result is clearer, more consistent, and more predictable for all parties concerned.
What the decision covers
Decision No. 209 of 2025 precisely defines which information must be maintained and made available.
This includes:
- Information relating to identity and ownership, including beneficial owners
- Banking information
- Accounting records
- Data concerning legal entities and legal structures
The idea is simple: when an official request is made by a partner jurisdiction, the competent authorities in the UAE must be able to access this information quickly and reliably.
The decision also specifies which public entities and regulatory authorities are responsible for collecting and transmitting the information to the Ministry of Finance. This clarifies the chain of responsibility. Each party now knows exactly what its role is.
Another important point is that the text provides for proportionate administrative measures to ensure compliance with the obligations. This is not merely a matter of stating principles. There is now an operational framework to ensure their implementation.
Finally, the decision introduces appeal procedures. Individuals or entities affected by an information request have a formal mechanism to challenge it or raise concerns when necessary.
Why this decision matters
The UAE is not discovering tax transparency in 2025. The country has participated in international efforts in this area for more than a decade.
The UAE joined the OECD Global Forum on Transparency and Exchange of Information for Tax Purposes in 2010. In 2017, it became a signatory to the Convention on Mutual Administrative Assistance in Tax Matters. In addition, it has concluded more than 140 bilateral double taxation agreements with other states.
Decision No. 209 builds on this continuity. It strengthens the country's alignment with international standards on the exchange of tax information.
For businesses and investors, the message is clear: maintaining accurate and complete information is no longer merely good practice. It is a requirement governed by a single legislative text.
What this means in practice
If you are a company director, shareholder, beneficial owner, or involved in a legal structure registered in the UAE, this decision directly concerns you.
First step: review your record-keeping practices.
Information relating to ownership, the identity of beneficiaries, bank accounts, and accounting must be accurate, up to date, and easily accessible. An incomplete or outdated file may now pose a genuine risk if an information request is made.
Second point: understand your position in the reporting chain.
The decision identifies the authorities responsible for collecting and transmitting the data. Depending on your activity and the jurisdiction in which your entity is registered, the relevant contact will not necessarily be the same. Knowing whom you must respond to and within what deadlines can make all the difference.
Third element not to overlook: appeal procedures.
If you are affected by an information exchange request and believe that it is unjustified or unfounded, a formal framework now exists for raising your objections. This strengthens legal certainty. Transparency does not mean an absence of rights.
A move toward greater clarity
It is important to understand that this decision does not create an entirely new obligation to exchange information. The UAE was already cooperating with numerous jurisdictions.
What is changing is the centralization and formalization of the rules in a single text. For businesses, this provides greater visibility. Expectations are now clearly set out.
In an international environment where tax transparency has become the norm, this development was expected. It confirms the UAE's intention to maintain its position as a jurisdiction that complies with international standards while providing a structured framework for economic operators.
In summary
Cabinet Decision No. 209 of 2025 establishes a unified legislative framework for the exchange of tax information on request in the UAE. It specifies which data must be maintained, which authorities are responsible for transmitting it, and what remedies are available in the event of a challenge.
For the businesses and individuals concerned, the message is simple: ensure that your ownership, accounting, and bank account information is accurate and accessible. Compliance is no longer limited to general principles. It is now based on a clear and structured text.
In a global context where the exchange of tax information has become a permanent reality, preparation and organization remain your best allies.
