Dubai Courts issued Circular No. (02) of 2026, which temporarily suspends Circular No. (01) of 2026 concerning the application of Value Added Tax (VAT) on expert fees.

Details of the Decision:
This decision is part of the courts’ efforts to standardize legal procedures, following recent legal observations and with reference to Federal Supreme Court Judgment No. (668) of 2024. The key points of the circular are as follows:

• Immediate Suspension: The application of VAT on expert fees is suspended effective from the date of this circular, January 14, 2026.
• Return to Previous Procedures: Legal procedures will revert to the practices in place prior to Circular No. (01) of 2026.
• Temporary Period: The suspension will remain in effect until coordination with the relevant authorities is completed, after which a subsequent notice will be issued with updates on the matter.