Our summary
Federal Decree-Law No. 10 of 2025 is the UAE’s main law against money laundering, terrorist financing and proliferation financing. It was issued on 30 September 2025, is shown as in force from 14 October 2025, and replaces Federal Decree-Law No. 20 of 2018. Rules and circulars made under the old law stay valid where they do not conflict with the new one, until they are replaced. Detailed rules are set out in Cabinet Resolution No. 134 of 2025, the law’s Executive Regulations.
The law applies to financial institutions, designated non-financial businesses and professions (DNFBPs), virtual asset service providers, non-profit organizations, companies and legal arrangements. It defines the offences, gives the Financial Intelligence Unit (inside the Central Bank) power to suspend transactions and freeze funds for short periods, and sets core duties: risk assessment, customer due diligence, ongoing monitoring, internal controls, targeted financial sanctions, record keeping and reporting suspicious transactions without delay, whatever the amount. Supervisors can impose administrative fines of AED 10,000 to AED 5 million per violation, and criminal fines for legal persons go up to AED 100 million. Tipping off, false beneficial ownership information and breach of sanctions instructions are separate offences. Criminal cases for money laundering, terrorist financing and proliferation financing do not expire with time.
How auditors use it: Map the organization’s AML policies and procedures to the duties in the law and confirm that references to the 2018 law have been updated. Test suspicious transaction reporting, sanctions screening, beneficial ownership records and tipping-off controls, and use the penalty levels to explain the size of the risk to the audit committee.