Frequency/market practice: No stamp duty is payable. Notarization fees for the transfer of shares in an LLC are paid by each party. 

If the target company or a subsidiary thereof holds real estate in the UAE, then registration fees would be payable. The rates vary depending on the emirate. In Dubai, a registration fee is 4% if payable on the value of the property where there is a transfer of either freehold title or of a long-term lease of 10 or more years, with 2% being typically borne by the buyer and 2% by the seller.

Frequency/market practice: Very common; tax indemnities and warranties are increasingly being used in the UAE since the introduction of VAT on 1 January 2018. They are usually included in the SPA and are relatively short form in comparison to other jurisdictions.