The financial services industry (FSI) is undergoing a period of unprecedented transformation. Regulatory frameworks are evolving rapidly, new technologies are disrupting traditional business models, and tax transparency requirements continue to expand globally.
At Gateley Middle East, we provide a fully integrated legal, regulatory, tax and corporate advisory offering for financial institutions, asset managers, insurers, fintechs, payment businesses, investment platforms, virtual asset businesses and investors operating across the UAE, wider Middle East and international markets.
Our multidisciplinary team combines sector expertise with deep knowledge of the UAE’s financial free zones, including DIFC and ADGM, and mainland regulatory frameworks overseen by the UAE Central Bank, Securities and Commodities Authority (SCA), Dubai Financial Services Authority (DFSA), Financial Services Regulatory Authority (FSRA) and Virtual Assets Regulatory Authority (VARA).
Whether establishing a new regulated business, navigating complex cross-border transactions, maintaining ongoing regulatory compliance, or optimising tax structures, we help clients manage risk while enabling growth.
At Gateley Middle East, we support organisations across the financial services ecosystem, including:
- (private and corporate) banks and lending institutions
- investment and wealth managers
- insurance and reinsurance businesses
- payment service providers and fintechs
- crypto, digital asset and virtual asset businesses
- private equity and venture capital funds
- family offices and investment platforms
- financial market infrastructure providers
Whether launching a new regulated business, entering the UAE market, raising capital, implementing new technologies, managing day-to-day tax risk or navigating regulatory change, our multidisciplinary team delivers integrated legal, regulatory and tax solutions under one roof.
Regulatory and authorisation services
Building regulated businesses from day one.
Securing the right regulatory approval is often the single most important step in establishing a financial services business. A poorly planned licensing strategy can significantly impact costs, timing, operational flexibility and future growth plans.
Our team assists clients from the earliest stages of planning through to obtaining regulatory approval and becoming operational. Our services include:
- Regulatory perimeter assessments
- DFSA, FSRA, VARA and SCA licence applications
- UAE Central Bank authorisations
- Regulatory business planning
- Governance framework design
- Compliance and risk management frameworks
- Outsourcing and operational readiness reviews
- Senior manager and controlled function applications
Typical engagements
- A fintech launching a payment platform may require assistance choosing between a DIFC, ADGM or mainland licensing route.
- An investment manager may require support establishing a regulated fund management platform while ensuring compliance with capital, governance and substance requirements.
- A crypto business (e.g. in mining or trading) may need assistance determining whether its activities fall within the scope of VARA, FSRA or overseas regulatory frameworks.
Tax and structuring for financial institutions
Managing tax risk in an increasingly complex environment.
The introduction of Corporate Tax across the region, the expansion of international transparency requirements and the growing focus on transfer pricing have fundamentally changed the tax landscape for financial institutions.
Our team advises clients on both day-to-day compliance matters and strategic structuring initiatives. Areas of focus
- Corporate Tax compliance and advisory
- R&D Tax Incentives
- Transfer pricing
- Cross-border structuring
- Fund and investment structuring
- Holding company structures
- Employee taxation
- VAT advisory
- Pillar Two and global minimum tax
Typical challenges we solve
- Determining the tax treatment of complex financial products and services, and optimising the tax position of the financial institution.
- Designing tax-efficient operating models for digital asset groups, including token issuers, exchanges, proprietary trading entities, market makers and protocol foundations, while managing transfer pricing, corporate tax and cross-border regulatory considerations.
- Designing investment holding structures that provide efficient access to treaty benefits.
- Implementing transfer pricing models for asset managers, family offices and multinational financial groups.
- Managing VAT leakage and improving input tax recovery within partially exempt businesses such as banks, insurers and fund managers.
Funds, asset management and investment platforms
Supporting the full investment lifecycle.
The Middle East has become one of the world’s most active centres for capital deployment, attracting fund managers, family offices and institutional investors seeking access to regional and international opportunities.
We assist clients throughout the entire investment lifecycle, from establishment through to investment, exit and ongoing operation. Services include:
- Fund formation
- GP and management company structuring
- Regulatory approvals
- Fund governance
- Investment vehicle structuring
- Carried interest planning
- Co-investment arrangements
- Investor onboarding frameworks
- International tax structuring
FinTech, payments and digital innovation
Helping financial innovation scale responsibly.
Innovation remains one of the defining characteristics of the financial services sector. Businesses are developing new products faster than ever before, while regulators continue to balance innovation with consumer protection and market integrity.
We support clients throughout the lifecycle of fintech businesses. Key focus areas (across legal and tax):
- Payment and e-money solutions
- Open banking
- Embedded finance
- Banking-as-a-Service
- Digital wallets
- Lending platforms
- AI-driven financial services
- RegTech solutions
What makes our approach different
Unlike traditional advisers, we combine regulatory, legal and tax expertise within a single team, allowing clients to assess business models holistically rather than through siloed workstreams.
Digital assets, crypto and tokenisation
Navigating one of the world’s most advanced regulatory ecosystems.
The UAE has emerged as a global leader in virtual asset regulation through frameworks introduced by VARA, FSRA and other regulatory bodies.
While the opportunities are significant, businesses must navigate an increasingly sophisticated regulatory landscape covering licensing, governance, AML compliance, custody, consumer protection and cross-border operations. We advise clients on:
- Exchange and brokerage models
- Custody arrangements
- Tokenisation projects
- Fund structures
- Treasury and proprietary trading activities
- Regulatory licensing
- Tax implications of digital assets
- Cross-border market expansion
Employment, incentives and executive reward
Attracting, retaining and rewarding key talent
Financial services businesses operate in an intensely competitive talent market where remuneration structures often form a critical part of recruitment and retention strategies.
We assist clients in designing incentive arrangements that align commercial objectives, regulatory expectations and tax efficiency. Solutions include:
- Employee share plans
- Carried interest structures
- Management incentive plans
- Profit participation arrangements
- Phantom equity arrangements
- Long-term incentive plans
- Executive compensation planning
Particular attention is paid to ensuring that remuneration structures align with applicable regulatory requirements and governance standards.
eInvoicing and financial services transformation
Preparing financial institutions for the next wave of tax technology
The UAE’s move towards mandatory eInvoicing represents one of the most significant operational and compliance changes facing businesses in recent years.
Financial institutions face unique challenges due to the complexity of their invoicing processes, exempt income positions and ongoing regulatory obligations.
Our specialists help organisations prepare for implementation by providing:
- Readiness assessments
- Gap analysis
- ASP selection and procurement support
- ERP and system reviews
- Tax determination assessments
- Process mapping
- Governance and control framework design
- Implementation support
Our team combines tax, regulatory and operational expertise, enabling institutions to approach eInvoicing as a business transformation initiative rather than a purely technical exercise.
Why Gateley Middle East?
What differentiates us is not that we advise financial institutions. It is that we understand the intersection between regulation, tax, corporate structuring and commercial execution:
- A DFSA licence application cannot be viewed separately from a group’s operating model.
- A fund structure cannot be separated from its tax profile.
- A remuneration arrangement cannot be designed without considering regulatory expectations.
- An eInvoicing implementation cannot be executed without understanding both operational processes and indirect tax implications.
By bringing together lawyers, regulatory specialists and tax advisers within a single team, we help clients address complex challenges through joined-up advice that is practical, commercial and implementation-focused.