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UAE valuation guide

Expert Witness vs Expert Determination in the UAE

Two different roles, and how UAE forums treat valuation evidence.

Published 28 October 2026

The Royal Courts of Justice on the Strand, London

01The short answer

An expert witness gives an opinion to help a court or tribunal decide; the decision belongs to the judge or arbitrator. An expert determiner decides the question themselves under a contract, and the decision is usually binding on the parties.

02UAE forums

Onshore courts, including Dubai Courts, generally appoint their own experts from official registers. DIFC Courts and ADGM Courts follow common-law procedures that allow party-appointed expert evidence. Arbitrations follow the rules chosen by the parties and the tribunal's directions.

03Choosing the route

Expert determination suits narrow valuation or accounting questions that the parties want resolved quickly and privately. Broader disputes, involving facts as well as value, usually need litigation or arbitration, with valuation evidence as one part.

This article explains general principles for UAE readers. Your own valuation will depend on your company, its documents and why the figure is needed, so speak to us before relying on it.

Speak to a valuation specialist

Send us the company or interest, the purpose and the Emirate. We will propose a scope, list the documents we need and quote a fee in writing.