What Makes a Wakala Valid

Under article 88 of the Civil Transactions Law, any act the agent carries out within the limits of the power of attorney is treated as if the principal had carried it out personally. For this reason, article 673 sets three basic conditions:

• The principal must be entitled to carry out the act: A person cannot authorise someone to sell a house they do not own.
• The agent must be legally able to act: In general, this means an adult with full legal capacity.
• The task must be clearly defined and capable of being performed by another person: “Sell my car with plate number X” is clear; a vague instruction is not.

General or Specific

Under articles 675 and 676 of the Civil Transactions Law, a specific power of attorney covers only the tasks it names, together with whatever is necessary to complete them. A general power of attorney covers most matters, but article 677 provides that it does not allow the agent to donate the principal’s property, settle a dispute, release a debtor, agree to arbitration, lend money, or act in family matters such as marriage or divorce, unless the document expressly says so. Where the wording is vague, article 678 limits the agent to managing and preserving the principal’s property.

Obligations of the Principal and the Agent

Articles 680 to 689 require the agent to stay within the powers granted, exercise due care, keep the principal informed, and not delegate the task to another person without the principal’s permission. An agent authorised to collect money cannot litigate on the principal’s behalf, and an agent authorised to litigate cannot collect money, unless the power of attorney allows both. In return, under articles 690 and 691, the principal must pay any agreed fee and the agent’s reasonable expenses.

Notarisation and Foreign Documents

A power of attorney intended for use before the courts, government bodies, or banks is normally notarised by the public notary. It must be in Arabic or accompanied by an Arabic translation from a legal translation office. Witnesses are no longer required under Supreme Judicial Council Decision 65/2025, and the document can be notarised remotely by video call through the Tawtheeq system under Supreme Judicial Council Decision 531/2024.

A power of attorney made abroad must usually be legalised, meaning certified by the authorities of the issuing country and of Oman, and translated into Arabic. Documents issued in other GCC countries are an exception and are accepted without legalisation, as the Supreme Court held in Supreme Court (First Civil Circuit) Contestation 240/2005.

Duration and Termination

Under article 694, a power of attorney ends when the task is completed, when the end date stated in it passes, or when the principal or the agent dies or loses legal capacity. A power of attorney with no end date does not lapse simply with the passage of time, as confirmed in Supreme Court (Commercial Circuit) Contestation 361/2021. However, the public notary fee schedule in Supreme Judicial Council Decision 234/2022 lists validity periods, and some banks and government bodies may still apply them in practice.

Article 695 allows the principal to revoke a power of attorney at any time, except where it was granted to protect the rights of a third party or for the agent’s own benefit. Revocation should be notified to the agent formally. In Supreme Court (Civil Circuit) Contestation 687/2016, a revocation that was never communicated to the agent did not invalidate a sale the agent later concluded.

Litigation and Companies

A power of attorney used to bring a case before the Supreme Court must name the individual lawyer, not only the law firm, as held in Supreme Court (Civil Circuit) Contestation 210/2020. For a joint stock company, the power of attorney must be signed by the chairman of the board of directors, or by a person the chairman has authorised in writing, with that authorisation attached, as held in Supreme Court (Civil Circuit) Contestation 374/2022.

Checklist Before Signing

• Decide whether a specific or a general power of attorney is needed, and describe its purpose clearly.
• Expressly list any acts outside the general scope that are to be included or excluded.
• State whether the agent may delegate to another person.
• For litigation, authorise both litigating and collecting money if both are needed, and name the individual lawyer.
• For a company, ensure the authorised signatory signs, and attach any delegation of authority.
• State an end date if one is wanted; otherwise the law sets none.
• On revocation, notify the agent formally and keep proof of notification.

A well-drafted power of attorney saves time and protects both parties, while a vague one can leave the agent unable to act or acting in ways the principal never intended. You can read the full rules on agency in English at the link below:

Written by:

Sharifa Al-Wahaibi

Sharifa is a legal intern at Decree. She has previously interned in the public sector and in private practice. She is interested in corporate law. She holds a law degree from Sultan Qaboos University.

Article 58 of the Judicial Authority Law sets the judicial holiday from 1 July to 30 September each year. Because of the critical nature of the courts’ work, judges are not usually allowed to take leave outside the judicial holiday unless they were required to work during the judicial holiday or in other exceptional circumstances.

Setting a fixed period for the judicial holiday makes the operation of the courts predictable and helps those dealing with the courts plan their cases better. However, it is worth noting that judges do not actually take the entire three months off. The law allows Supreme Court judges and their equivalents to take up a maximum of two months off, and all other judges a maximum of 50 days.

The courts do not shut down entirely during the judicial holiday, as urgent cases can still be heard. The law itself does not define “urgent cases” and instead leaves this to a decision of the Deputy Chairman of the Supreme Judicial Council. However, this decision is not published in the Official Gazette.

It is important to be aware of the dates of the judicial holiday if you are involved in litigation. Hearings in cases that are not urgent are unlikely to take place between 1 July and 30 September.

To learn more about the work of the judiciary, we highly recommend reading the Judicial Authority Law at the link below:

Written by:

Sharifa Al-Wahaibi

Sharifa is a legal intern at Decree. She has previously interned in the public sector and in private practice. She is interested in corporate law. She holds a law degree from Sultan Qaboos University.

In this post, we first define what a treaty is and look at some examples. We then walk through the two key articles of the Basic Statute on treaties, compare Oman’s approach with other states, and close with what all of this means for the private sector.

What is a treaty?

Under the Vienna Convention on the Law of Treaties, a treaty is an international agreement concluded between states in written form and governed by international law, whatever it happens to be called, be it an agreement, convention, charter, or protocol.

Recent examples of treaties that Oman has ratified or acceded to include the Comprehensive Economic Partnership Agreement with India, the UN Convention on International Settlement Agreements Resulting from Mediation, and the Agreement on the Development of the Railway Link with the United Arab Emirates.

Article 93: ratification and transparency

Article 93 of the Basic Statute of the State sets two rules. First, international treaties and agreements do not have the power of law except after their ratification. Under article 49, the Sultan signs treaties or authorises their signature, and in practice they are often signed by the competent minister or an ambassador. Ratification, however, is always through a royal decree published in the Official Gazette, usually with the treaty text attached.

Second, a treaty may not, in any case, include secret terms that contradict its public terms. This guarantees transparency: what is published is what binds.

Not every state works this way. In some other states, no separate domestic tool is needed. In the Netherlands, under articles 93 and 94 of the Dutch Constitution, treaty provisions that can apply to everyone become binding once published, and even override conflicting Dutch statutes. France takes a similar approach: under article 55 of the French Constitution, duly ratified treaties prevail over Acts of Parliament once published, provided the other party applies them too.

Oman, like the UK, sits on the other side: a treaty needs a domestic tool before it has effect at home. In the UK, ratification alone changes nothing domestically, and Parliament must pass an Act to give a treaty effect. In Oman, that tool is the ratifying royal decree, which itself gives the treaty the rank of law without a separate implementing law.

Article 97: treaties as part of the law of the land

Article 97 of the Basic Statute completes the picture. It prohibits any entity in the state from issuing regulations, decisions, or instructions that contradict the laws and royal decrees in force, or international treaties and agreements that are considered part of the law of the land. In practice, a ratified treaty prevails over ministerial decisions and regulations, while still ranking below the Basic Statute of the State itself.

Two related provisions support this. Article 51 tasks the Council of Ministers with overseeing the implementation of treaties and agreements, and article 89 confirms that the 2021 Basic Statute of the State does not prejudice treaties Oman entered into before it.

Conclusion: why this matters for the private sector

Taken together, these provisions give Oman a clear and transparent treaty framework. A ratified treaty is not a diplomatic gesture; it is law that courts, ministries, and businesses must apply.

This is most visible in double taxation agreements. Without one, a company earning income across borders may be taxed on the same profits in both countries. Oman’s treaties address this by allocating taxing rights and often reducing or removing withholding tax. For example, the double tax agreement with Bahrain gives businesses in both countries greater certainty on their tax obligations.

Article 93 is the key here: these benefits can only be relied on once the treaty is ratified. For the private sector, checking whether a treaty has been ratified, and when it takes effect, is as important as reading its terms.

Written by:

Sharifa Al-Wahaibi

Sharifa is a legal intern at Decree. She has previously interned in the public sector and in private practice. She is interested in corporate law. She holds a law degree from Sultan Qaboos University.