RERA Laws Every Property Buyer in Dubai Needs to Know in 2026

Purchasing your first property in Dubai in 2026 is one of the most significant financial decisions you will ever make. The emirate offers world-class developments, strong capital appreciation potential, and a legal framework that  when properly understood  genuinely protects buyers at every stage of a transaction.

Yet for the typical first-time property buyer in Dubai, particularly UAE residents making the transition from renting to owning, that legal framework can feel opaque and inaccessible. What are your rights if a developer delays handover? What escrow protections apply to your off-plan purchase? What must your Sales Purchase Agreement contain to be legally enforceable?

These are not abstract legal questions. The answers determine whether your investment is secure or exposed to serious financial risk.

At the heart of RERA buyer protection in Dubai sits the Real Estate Regulatory Authority — and the comprehensive suite of Dubai real estate laws it enforces across every property transaction in the emirate. Understanding these laws before you buy is not optional. It is the most important form of due diligence you can undertake.

This guide is written specifically for first-time property buyers in Dubai in 2026. It covers the core RERA laws governing your rights as a buyer — explained with legal precision, grounded in the actual legislation, and illustrated with the practical scenarios you are most likely to encounter.

Dubai Leagl Expert has guided hundreds of first-time buyers through Dubai’s property legal process. The guidance here reflects our experience with the issues that genuinely arise during real transactions. What Is RERA and How Does It Protect Property Buyers in Dubai?

The Legal Foundation of RERA Buyer Protection in Dubai

The Real Estate Regulatory Authority (RERA) was formally established under Dubai Law No. 16 of 2007. It operates as the supervisory and regulatory arm of the Dubai Land Department (DLD) and holds primary authority over the regulation of the property sector in the emirate.

RERA buyer protection in Dubai rests on a simple but powerful principle: every participant in the real estate transaction — developer, broker, property manager — must operate within a clearly defined legal framework, and buyers have enforceable rights when that framework is violated.

Before RERA existed, Dubai’s property market was growing at an extraordinary pace with limited regulatory oversight. Developers launched large off-plan projects, foreign investors committed substantial funds, and buyers had little formal recourse if a project was delayed, poorly managed, or abandoned. RERA was the legislative response to those systemic risks.

Today, the Dubai real estate law 2026 framework enforced by RERA governs off-plan project registrations, escrow account supervision, broker licensing, advertising compliance, and property dispute resolution. Every transaction in Dubai operates within this structure — and as a buyer, it is your legal shield.

RERA vs. Dubai Land Department — The Distinction That Matters for Buyers

First-time buyers frequently conflate RERA and the Dubai Land Department. Understanding the difference matters.

The Dubai Land Department (DLD) manages all DLD property registration functions — title deed issuance, ownership transfers, and the official recording of property rights. When you complete your purchase, it is the DLD that issues your title deed and maintains the permanent ownership record.

RERA, by contrast, is the regulatory body. It licenses developers and brokers, sets compliance standards, monitors escrow accounts, and adjudicates complaints. Think of DLD as the official land registry and RERA as the market regulator — both institutions are involved in every significant property transaction, but they perform different functions.

When a developer launches an off-plan project, the DLD handles formal DLD property registration of the development, while RERA independently verifies that the developer holds a valid licence, that an escrow account is operational, and that marketing materials comply with advertising regulations before any units may be sold.

What RERA Regulates Under Dubai Real Estate Law 2026

Under the current Dubai real estate law 2026 framework, RERA’s regulatory authority covers:

1. Off-plan property sales, project launch approvals, and interim registration
2. Escrow account supervision and construction milestone-based fund disbursements
3. Real estate broker licensing and professional conduct enforcement
4. Property management company oversight
5. Jointly owned property (strata) governance under the JOP Law
6. Property advertising and Trakheesi listing permit compliance
7. Dispute resolution in coordination with the Real Estate Dispute Resolution Centre (RDSC Dubai)

For any first-time property buyer in Dubai, these seven domains define the legal landscape within which your transaction takes place.

 Core RERA Laws and Your Rights as a Property Buyer

Escrow Account Law Dubai — Law No. 8 of 2007 Explained

The single most important piece of legislation protecting your funds as an off-plan buyer is the escrow account law Dubai — formally enacted as Law No. 8 of 2007.

Before this law came into force, developers in Dubai could collect payments from buyers and deposit those funds directly into their general operating accounts. In practice, this created a significant risk: buyer money could be — and in several documented cases was — redirected to unrelated projects or operational expenses. When market conditions turned, developers sometimes lacked the funds to complete the projects their buyers had paid for.

The escrow account law Dubai (Law No. 8 of 2007) resolved this systemic vulnerability through a mandatory financial segregation framework.

What Law No. 8 of 2007 requires:

Under this legislation, every developer selling off-plan units in Dubai must open a dedicated escrow account for each individual project. This account must be held with a trustee bank approved and appointed by the Dubai Land Department. All buyer payments — deposits, progress instalments, or full purchase amounts — must be directed exclusively into this account.

Funds in the escrow account are released to the developer only in stages, triggered by verified construction milestones. An independent inspection body appointed by the DLD must certify that specific construction stages have been completed before any disbursement is authorised. Your payment is always tied to the actual physical progress of your building.

What this means for you as a first-time property buyer in Dubai:

Before making any payment on an off-plan unit, you are legally entitled to:

• Request the project’s dedicated escrow account number in writing
• Confirm the name of the DLD-approved trustee bank managing the account
• Verify the project’s registration status through the Dubai REST app

A legitimate, RERA-compliant developer will provide this information without hesitation. Any developer who resists disclosing escrow account details, or who requests payment into a personal or general commercial account, is operating outside the escrow account law Dubai framework. This situation warrants immediate legal advice before any funds are transferred.

If your project stalls or is cancelled:

If construction halts, the escrow structure prevents the developer from accessing the remaining funds at will. The DLD and RERA retain the authority to intervene in escrow account management and initiate regulated refund procedures. While the escrow balance reduces as construction milestones are achieved and funds legitimately disbursed, the mechanism ensures maximum protection for funds not yet released.

Legal Note  Verify escrow account details through the Dubai REST app property verification portal or at the DLD’s offices before transferring any funds. This simple verification step is your first line of defence.

Off-Plan Property Rights Dubai — Law No. 13 of 2008 and OQOOD Registration

Understanding your off-plan property rights in Dubai begins with Law No. 13 of 2008, which established the Interim Real Estate Register — the legal mechanism by which your ownership interest in an uncompleted property is formally recognised.

Why Law No. 13 of 2008 matters for first-time buyers:

When you purchase an off-plan unit, you are acquiring enforceable rights over a property that does not yet exist in completed form. Without a formal legal structure to record and protect those rights, your position as a buyer would be highly vulnerable. Law No. 13 of 2008 addressed this by creating the Interim Real Estate Register — an official DLD record of all off-plan ownership interests.

Your registration on the Interim Register gives your off-plan property rights in Dubai legal standing against third parties. It means your ownership claim is formally documented and cannot simply be superseded by a subsequent transaction.

OQOOD registration — your practical protection:

OQOOD (the Arabic word for “contracts”) is the DLD’s digital system through which all off-plan property transactions are registered under the Interim Real Estate Register framework. Every Sales Purchase Agreement for an off-plan property in Dubai must be registered through OQOOD within 30 days of signing.

The OQOOD registration process requires payment of a registration fee of 4% of the purchase price to the DLD. Upon registration, the buyer receives an OQOOD certificate — the official documentation of your off-plan ownership interest and the primary instrument protecting your off-plan property rights in Dubai prior to handover.

The legal risk of an unregistered SPA:

Many first-time buyers are not informed of this critical legal reality: a Sales Purchase Agreement that has not been registered through OQOOD is unenforceable against third parties. If a developer, through fraud or financial mismanagement, were to attempt a double sale of the same unit, the registered buyer takes legal priority. An unregistered buyer has no such protection.

Always confirm OQOOD registration in writing within the statutory 30-day period. If your developer delays or avoids registration, escalate immediately — this is a serious indicator requiring legal advice.

Jointly Owned Property Law Dubai — Law No. 19 of 2017 and Your Rights as an Apartment Owner

The majority of first-time property buyers in Dubai purchase apartments or townhouses within larger residential developments — towers, gated communities, or mixed-use projects. The jointly owned property law Dubai — enacted as Law No. 19 of 2017 — governs your rights and obligations as a co-owner in such a development.

What the jointly owned property law Dubai covers:

Under this legislation, developers are required to establish a formal Owners’ Association (OA) for each jointly owned building or community. The OA is a legally recognised entity responsible for managing and maintaining common areas and facilities, setting and collecting service charges, enforcing community rules, and representing all owners’ collective interests.

The jointly owned property law Dubai framework gives every property owner in a community legally enforceable rights including:

• Access to the annual service charge budget approved by RERA
• Access to audited financial statements of the Owners’ Association
• The right to attend and vote at general assembly meetings
• The ability to challenge service charges that lack proper regulatory approval

Due diligence before purchasing in any community:

Service charge obligations are a significant ongoing financial commitment. Communities with poorly managed Owners’ Associations — or those carrying accumulated maintenance deficits — can impose escalating charges that erode your return on investment.

Before committing to any purchase, request the current service charge schedule, the most recent annual budget approved by RERA, and the last three years of audited OA financial statements. This is standard due diligence under the jointly owned property law Dubai framework.

Developer handover obligations under the JOP Law:

Law No. 19 of 2017 also mandates that developers transfer all relevant project documentation — construction drawings, contractor warranties, mechanical and electrical system records — to the Owners’ Association at the time of community handover. This protects future owners from inheriting undisclosed structural or systems deficiencies.

SPA Property Dubai — What Your Sales Purchase Agreement Must Legally Contain

The SPA in Dubai property transactions is the legally binding contract between you and the developer. It defines your rights, the developer’s obligations, the payment schedule, and the consequences of default by either party.

For first-time buyers, developer SPAs are often presented as non-negotiable standard forms. This perception is commercially convenient for developers but legally inaccurate. You have the right to review, query, and negotiate the terms of any SPA in your Dubai property transaction — and exercising that right, with qualified legal assistance, can make a material difference to your position.

What a valid SPA property Dubai contract must include:

Under RERA regulations, a compliant Sales Purchase Agreement must contain:

• Full property identification: unit number, floor, gross and net area, building, and community
• Total purchase price stated in UAE Dirhams
• A detailed payment plan with specific amounts and trigger events for each instalment
• Confirmed completion and handover date with applicable grace period
• Project specifications, approved finishes, and layout plans
• The developer’s RERA licence number and DLD project registration reference
• Escrow account details for the project
• Penalty provisions applicable to both buyer and developer in cases of default or delay
• Procedures and financial consequences for cancellation

Delay protections within your SPA property Dubai contract:

If your developer fails to deliver within the stated completion date — including the grace period, which is typically 12 months — you are entitled to pursue legal remedies. These include compensation for the delay period, a formal project status report from RERA, and in cases of substantial or indefinite delay, initiation of cancellation and refund proceedings through the RDSC Dubai.

No verbal representation by a developer or sales agent carries any legal weight. Any commitment regarding finish upgrades, delivery timelines, payment flexibility, or community amenities must be documented in the SPA or a formally executed addendum. Anything not in writing is legally unenforceable.Trakheesi Broker Verification Dubai — Protecting Yourself From Unlicensed Agents

One of the most practically significant RERA buyer protection Dubai mechanisms relates not to developers, but to real estate brokers. Every broker operating in Dubai must hold a valid RERA Broker Card issued by the Real Estate Regulatory Authority — and every property listing must carry a verified permit issued through RERA’s Trakheesi system.

What Trakheesi broker verification in Dubai means for you:

The Trakheesi system is RERA’s digital platform for registering and verifying property listings and broker credentials. Under RERA regulations, any broker marketing a property must obtain a Trakheesi listing permit — a verified authorisation confirming that the property is legitimately available for sale or rent and that the broker holds a current RERA licence.

Every property listing you encounter — on a real estate portal, website, social media, or WhatsApp — should display a valid BRN (Broker Registration Number) and Trakheesi permit number. These identifiers allow you to independently confirm the broker’s credentials through the Dubai REST app property verification function.

In 2026, RERA has significantly strengthened enforcement of Trakheesi broker verification Dubai requirements across digital platforms. Listings that lack BRN and permit numbers have not been officially verified and carry a substantially higher risk of being inaccurate, fraudulent, or connected to unlicensed operators.

How to verify a broker’s credentials:

Open the Dubai REST app, navigate to the broker verification section, and enter the broker’s BRN. The app will confirm whether the broker holds a valid current RERA licence, their registered brokerage, and any disciplinary history. This simple check, which takes under two minutes, is a non-negotiable step before engaging any broker for your property search.

Broker obligations toward you as a buyer:

Licensed RERA brokers owe you a duty of professional conduct that includes:

• Providing accurate, verified information about any property they present
• Disclosing all material facts that could influence your purchase decision
• Not collecting commission from both buyer and seller without full written disclosure and consent
• Marketing only properties for which valid Trakheesi permits exist

Any broker who violates these obligations can be reported to RERA. Complaints can result in licence suspension, financial penalties, or referral for criminal proceedings depending on the severity of the violation.

RDSC Dubai — Your Legal Recourse When Things Go Wrong

Understanding your rights under RERA buyer protection Dubai laws is essential — but so is knowing how to enforce those rights when a developer, broker, or Owners’ Association fails to comply with their legal obligations.

The Real Estate Dispute Resolution Centre Dubai (RDSC Dubai) operates under the Dubai Land Department and serves as the primary forum for resolving property disputes in the emirate. As a first-time property buyer, you have the right to file a complaint with the RDSC in cases involving:

• Developer delay beyond the grace period stated in your SPA
• Developer refusal to refund following legitimate cancellation proceedings
• Misrepresentation by a developer or broker regarding property specifications or project status
• Service charge disputes with your Owners’ Association
• Broker misconduct or violation of RERA licensing regulations
• Disputes over title deed transfer or DLD property registration

How the RDSC Dubai process works:

Filing a complaint with the RDSC begins through the DLD’s online portal. A regulated filing fee applies, calculated as a percentage of the amount in dispute. Upon filing, a mediator is assigned to attempt a negotiated resolution. If mediation does not produce a settlement, the matter is referred to the RDSC’s judicial committee for a formal determination.

Decisions of the RDSC judicial committee may be appealed to the Dubai Courts of First Instance. The RDSC process is generally faster than full court litigation and is specifically designed for real estate matters — meaning the adjudicators are specialists in Dubai property law.

When to file — do not delay:

Many first-time buyers wait too long before initiating RDSC proceedings, often out of a preference to resolve matters informally. While direct communication with a developer should always be the first step, do not allow that process to extend indefinitely without a credible response. If a developer has not provided a satisfactory written explanation of a significant delay within 60 days of your formal written notice, consult a property lawyer immediately about your RDSC options.

Cancellation Rights and Refunds Under Dubai Real Estate Law 2026

Cancellation rights are among the most contested legal issues in Dubai real estate law 2026 — both for buyers who wish to exit a purchase and for developers dealing with buyers who have defaulted on instalments.

If you as a buyer wish to cancel:

Your right to cancel and the financial consequences depend on your SPA terms and the construction stage at the time you exercise the cancellation. RERA’s guidelines establish the following framework for developer retention upon buyer-initiated cancellation:

These figures represent regulatory guidance under Dubai real estate law 2026. Your SPA may contain specific provisions that differ — which is precisely why independent legal review of the SPA before signing is so important.

If the developer cancels or abandons the project:

Under the escrow account law Dubai (Law No. 8 of 2007), if RERA officially cancels a project or a developer formally abandons it, all funds remaining in the escrow account must be returned to buyers. The DLD oversees this refund process. Buyers whose projects are cancelled should register their complaint with both RERA and the RDSC Dubai immediately to protect their position in any distribution of remaining escrow funds.

 Dubai REST App Property Verification — Your Digital Due Diligence Tool

How the Dubai REST App Property Verification System Protects Buyers in 2026

The Dubai REST app property verification platform is one of the most powerful practical tools available to first-time buyers in 2026. Launched by the Dubai Land Department, the app provides buyers with direct digital access to official RERA and DLD data — eliminating reliance on information provided solely by the developer or broker.

Through the Dubai REST app property portal, you can independently verify:

• A developer’s RERA licence status and history
• Whether a specific project is registered in the DLD’s Interim Real Estate Register
• The project’s escrow account details and trustee bank
• Current construction completion percentage for any registered off-plan project
• A broker’s RERA registration and licence validity (Trakheesi broker verification)
• OQOOD registration status for any unit you are considering purchasing
• Title deed authenticity for ready properties

In 2026, the Dubai REST platform has been expanded to support digital title deed management. Buyers can now track their property’s registration status, access ownership documents, and receive notifications of any changes to their property’s legal record — all through the app.

Make the Dubai REST app your first stop before engaging with any developer or broker. The verification data it provides comes directly from DLD and RERA official records and takes precedence over any document or representation provided by a third party.

2026 Regulatory Updates in Dubai Real Estate Law

What Has Changed in RERA Buyer Protection Dubai Rules for 2026

Dubai real estate law 2026 continues to evolve. The following regulatory developments are directly relevant to first-time property buyers making transactions this year.

AML Compliance — Source of Funds Requirements

In line with UAE’s FATF commitments, property transactions in 2026 involve enhanced Anti-Money Laundering requirements. Buyers must be prepared to provide documentation demonstrating the legitimate source of their purchase funds, particularly for high-value transactions. These requirements apply across all participants in the transaction chain including brokers, developers, and legal advisers.

While the AML documentation process adds a procedural step, it protects the integrity of the market and the value of your investment.

Stricter Off-Plan Project Pre-Launch Requirements

RERA has tightened the equity financing requirements for developers seeking approval to launch new off-plan projects in 2026. Developers must now demonstrate greater financial commitment — their own equity — before being authorised to begin selling units. This directly reduces the risk of under-capitalised projects stalling early in the construction cycle.

Enhanced Owners’ Association Audit Mandates

Under updated RERA directives, larger residential communities are now subject to mandatory independent audits of their Owners’ Association finances. For first-time buyers purchasing apartments in large towers or communities, this means greater transparency and accountability in service charge management.

Digital-First DLD Property Registration

DLD property registration processes have been further digitalised in 2026, with title deed issuance, ownership transfer, and property verification now conducted primarily through digital platforms. This accelerates processing times and significantly reduces the risk of document fraud.

 Legal Due Diligence Checklist for First-Time Property Buyers in Dubai

10 Legal Steps Every First-Time Property Buyer in Dubai Must Take

Before Any Payment:

•  Verify the developer’s current RERA licence via the Dubai REST app property portal
•  Confirm DLD property registration of the project in the Interim Real Estate Register
•  Obtain the escrow account law Dubai-compliant account number and trustee bank name in writing
•  Check the DLD’s cancelled projects register if purchasing a secondary-market off-plan unit

Before Signing the SPA:

•  Engage [Your Firm Name] or another qualified UAE property lawyer to review the SPA property Dubai contract
•  Ensure all verbal developer representations are incorporated into the SPA in writing
•  Complete Trakheesi broker verification Dubai for any agent involved in the transaction

After Signing:

•  Confirm OQOOD registration is completed within 30 days of signing
•  Obtain your OQOOD certificate as formal documentation of your off-plan property rights Dubai
•  Request the Owners’ Association service charge budget under the jointly owned property law Dubai

How Duabi Leagl Expert Protects Property Buyers in Dubai

 We are a Dubai-based legal practice focused exclusively on property and real estate law. We help first-time buyers, investors, and tenants protect their rights  before problems arise and when disputes escalate.

Our Core Practice Areas:

• Property & Real Estate Law  SPA review, OQOOD registration, escrow verification, and full transaction support from offer to title deed.
• Tenant Eviction — RERA Lawyer Dubai Whether you are a landlord recovering your property or a tenant contesting an unlawful notice, we represent both sides at the Rental Disputes Centre (RDC).
• Off-Plan Property Dispute Lawyer  Developer delays, project cancellations, specification mismatches, and SPA breaches — we fight for your rights through RERA, RDSC, and the Dubai Courts.
• Property Handover & Snagging Disputes  We document defects, assert your remediation rights, and pursue developers who fail to deliver what was promised.
• Service Charge & Maintenance Disputes  We challenge unlawful or excessive service charges and hold Owners’ Associations accountable under Dubai’s Jointly Owned Property Law.

Frequently Asked Questions

Q1. What is RERA buyer protection in Dubai and does it apply to first-time buyers?

RERA buyer protection in Dubai refers to the suite of laws, regulations, and enforcement mechanisms administered by the Real Estate Regulatory Authority to safeguard the rights of property purchasers. These protections apply equally to all buyers — first-time purchasers, UAE residents, and international investors. Whether you are buying an apartment in Business Bay or a villa in Jumeirah, the same legal framework governs your transaction.

Q2. How does the escrow account law Dubai protect my off-plan payment?

The escrow account law Dubai (Law No. 8 of 2007) requires every developer to hold buyer payments in a dedicated, DLD-supervised account. Funds are released to the developer only upon verified construction milestones. If a project is cancelled, remaining escrow funds must be returned to buyers. This prevents developers from using your payment for unrelated purposes and ties your money directly to construction progress.

Q3. What are my off-plan property rights in Dubai if my developer misses the handover date?

Your off-plan property rights in Dubai include the right to compensation for developer delay, the right to a formal project status report from RERA, and — if the delay is substantial — the right to initiate cancellation and refund proceedings through the RDSC Dubai. The specific remedies available depend on your SPA terms and the circumstances of the delay. Legal advice should be obtained promptly once the grace period has elapsed.

Q4. How does Trakheesi broker verification in Dubai protect me as a buyer?

Trakheesi broker verification in Dubai confirms that a broker holds a valid RERA licence and that any property listing they market has been officially registered and approved. Using the Dubai REST app property verification tool, you can independently confirm a broker’s BRN and listing permit status before engaging them. This protects you from unlicensed operators and fraudulent listings.

Q5. What is OQOOD registration and why is it critical for first-time buyers?

OQOOD registration is the DLD’s formal process for recording off-plan property sales in the Interim Real Estate Register. Your Sales Purchase Agreement for any off-plan property must be registered through OQOOD within 30 days of signing. An unregistered SPA is unenforceable against third parties — meaning that if the same unit is sold to a second buyer who registers their agreement before you, you may lose priority. Your OQOOD certificate is the primary documentary proof of your off-plan property rights in Dubai prior to handover.

Q6. What does the jointly owned property law Dubai require from my Owners’ Association?

Under the jointly owned property law Dubai (Law No. 19 of 2017), your Owners’ Association must produce an annual service charge budget approved by RERA, maintain audited financial records, and convene an annual general assembly at which owners may attend and vote. The OA must also manage all common areas and infrastructure and, where applicable, enforce community rules. As an owner, you are entitled to access these financial documents and participate in community governance decisions.

Q7. How do I use the Dubai REST app property portal to verify a project before buying?

Open the Dubai REST app, navigate to the property or project verification section, and enter the developer’s name or RERA licence number. The portal will display the project’s DLD property registration status, escrow account details, construction completion percentage, and any regulatory flags. You can also verify broker credentials through the same platform using their RERA BRN.

Q8. What happens if I need to cancel my SPA property Dubai contract?

If you cancel your SPA property Dubai contract as a buyer, the developer is entitled to retain a portion of payments received. Under Dubai real estate law 2026 guidelines, retention is capped between 30% and 40% of the purchase price depending on construction stage. If the developer cancels or the project is officially abandoned by RERA, you are entitled to a refund from the escrow account. In both scenarios, legal advice before taking any cancellation action is strongly recommended.

Conclusion: Your Rights Under RERA Laws as a Dubai Property Buyer in 2026

Dubai’s property market in 2026 is underpinned by one of the most comprehensive RERA buyer protection frameworks of any real estate market in the world. The escrow account law Dubai, OQOOD registration requirements, the jointly owned property law Dubai, SPA property Dubai regulations, and the Trakheesi broker verification system collectively form a structure designed to protect you at every stage of your transaction.

But legal protection only works when buyers understand and actively invoke it. A first-time property buyer in Dubai who does not know their escrow rights cannot assert them. A buyer who signs an SPA without independent legal review cannot easily correct unfavourable terms after the fact. A buyer who skips Trakheesi broker verification has no guarantee their agent operates under RERA’s professional standards.

The single most impactful decision you can make before purchasing your first property in Dubai is to engage qualified legal counsel at the outset — before any payment is made and before any document is signed.

Duabi Legal Expert specialises in Dubai real estate law and advises first-time buyers across every stage of the property purchase process — from SPA review and OQOOD registration to RDSC Dubai dispute representation. If you are preparing to buy your first property in Dubai and want full legal certainty at every step, we are here to help.

 

This article is intended for general informational purposes only and does not constitute legal advice. While Duabi Legal Expert provides all services mentioned above, the content of this blog should not be relied upon as a substitute for professional legal counsel tailored to your specific circumstances. For advice on your individual matter, please contact our team directly.