Breach of trust and entrusted assets in the UAE
A breach-of-trust allegation may concern the use or retention of property that was entrusted for a particular purpose. The relevant legal assessment depends on how the assets were held, what use was authorised and the conduct alleged.
A disputed account, payment or business relationship does not by itself establish criminal liability. The records and applicable statutory requirements must be examined.
The legal assessment
The UAE Crimes and Penalties Law is an important reference when assessing alleged misuse of entrusted assets. The appropriate provision depends on the person’s role, the arrangement and the alleged acts.
Authority and the purpose of the arrangement
Contracts, appointment documents, payment approvals and correspondence can help establish why the assets were held and what the person was authorised to do. The review should address the actual arrangement rather than rely solely on a job title.
Accounting and transaction records
Preserve bank statements, ledgers, invoices, reconciliation materials and audit reports. Identify the transaction disputed and any supporting explanation. An irregular entry requires investigation; it is not a substitute for assessment of the alleged offence.
Criminal and civil issues
A matter may involve contractual, accounting and criminal questions. These must be distinguished from one another. The existence of a commercial dispute does not automatically establish or exclude a criminal allegation.
How we assist
We review the complaint and supporting records, identify further evidence needed and discuss advice or representation appropriate to the stage of the matter. For businesses, this may include assessing the material from an internal investigation; for individuals, it may include reviewing authority and the explanation for the disputed transactions.
Settlement and procedural options
The effect of repayment, settlement or withdrawal depends on the allegation and applicable rules. No outcome should be assumed without reviewing the matter.
See our guides on embezzlement allegations, legal assistance with embezzlement matters and travel-restriction enquiries.
Request a consultation
Provide a brief account, the case reference if known and any stated date when contacting the team. Ask how to provide sensitive financial records before uploading them.
This is general information, not a finding about an individual matter. Final legal review by the firm remains pending.