This decision is the latest in a series of moves by the FSA to align Oman’s financial sector with internationally recognised standards. Earlier last year, the FSA issued Decision E/2/2025, which made IFRS the mandatory model for preparing and auditing financial statements in Oman. The latest decision extends that same approach to sustainability, requiring companies to disclose how climate and sustainability-related risks affect their business.

Both standards must be fully applied from 1 January 2029, with the exception of scope 3 under IFRS S2, which covers indirect greenhouse gas emissions, and which must be applied from 1 January 2030. The FSA will also issue forms to guide companies through implementation. Failure to comply can result in penalties ranging from a warning to being struck off the Accountants and Auditors Register.

This decision comes into force as of tomorrow. You can read the text of the decision in full on the link below:

Financial Services Authority: Decision E/7/2026 Adopting the Two International Standards on Sustainability Disclosures

Building on the transition to a fully agentic search model that we recently launched on the web, this update fundamentally changes how Lex AI operates on mobile. It is no longer just about returning data quickly; it is about superior depth and reasoning. By shifting to an agentic model, the assistant now intelligently navigates Decree’s vast database of Omani legislation with a higher level of autonomy. This results in unprecedented precision when pinpointing exact legal provisions or case summaries. For complex, multi-layered queries, the system utilizes its deeper retrieval capacity to synthesize large volumes of information, providing the comprehensive context required for high-stakes legal work.

We have also introduced a mobile-specific shortcut to make your on-the-go research even more efficient. You can now retrieve specific legislation instantly by its identifier, simply ask Lex AI about any Royal Decree by its number (e.g., “Royal Decree 53/2023”) and the agentic engine will immediately locate and break down the specific decree for you.

This update ensures that whether you are at your desk or on the move, you have access to the same level of legal intelligence and reliable data retrieval you’ve come to expect from the new Lex AI.

These new agentic features have been updated directly on our backend, so you are not required to update your app to see these changes. However, if you haven’t downloaded the Decree app yet, you can do so now on the App Store or Google Play Store to take the next generation of Omani legal research with you wherever you go.

Powered by Advanced Agentic Search

The core of this update is Lex AI’s transition to a fully agentic search model, which fundamentally upgrades its ability to intelligently navigate and locate relevant information across Decree’s extensive database of Omani legislation. This agentic capability provides an extremely powerful research experience by offering unprecedented accuracy and a precise ability to pinpoint exact legal provisions and case summaries. It also features a deeper retrieval capacity to synthesize a larger volume of relevant information for complex queries, alongside highly accurate number and data retrieval to ensure you can trust the details in your legal research.

Seamless Conversation History

Legal research is rarely a single question and answer. To better support your workflow, we have added a comprehensive Conversation History feature. You can now easily pick up where you left off by going back to review previous chat conversations. Additionally, you can manage your workspace by renaming individual chats to quickly find specific research topics, and you can delete old conversations you no longer need.

Front Page Access

We have made Lex AI even easier to access. If your subscription includes Lex AI, the assistant will now appear directly on the front page of Decree. You can begin querying our legal database the moment you log in, without having to navigate to a separate page first.

These new features are currently available on the web-based version of Lex AI. They will be added to the mobile version very soon.

Lex AI is available as an add-on to your standard Decree subscription. We highly encourage Decree members to log in today and experience the power and precision of the new agentic search firsthand. If you do not currently have Lex AI on your plan but would like to explore how it can transform your workflow, we would be happy to set up a trial. Please find our contact details here to request a trial.

Bringing the Update to You

• Synced Features: Android users now have the same “Browse Legislation” view recently introduced on iOS.
• Latest Decrees on the Go: View Royal Decrees and Ministerial Decisions directly within the app as they are published.
• Search & Find: Use the new search functionality to pinpoint specific content without switching back to your desktop.

Get Started

The update is available now for all users with a subscription bundle that includes Lex AI.

Download or update the Decree app from the Google Play Store today to bring your legal research into full alignment.

Download on Google Play here:

Tracking these announcements manually through the Official Gazette and daily newspapers is tedious and leaves too much room for human error. The Decree API solves this by giving your software programmatic, real-time access to official Omani liquidation, merger, and dissolution announcements.

Who is this for?

The API is built for any organisation extending credit or services to Omani companies:

• Banks & Lenders: Automatically cross-reference active commercial loans against daily “Liquidation Start” announcements to instantly alert your recovery team.
• Utility Providers: Automatically flag corporate accounts entering dissolution to halt services and initiate immediate debt collection.
• B2B Suppliers: Continuously monitor client lists for “Dissolution and Merger” announcements. If a client is being acquired and dissolved, your finance team gets an immediate heads-up to either transfer the debt to the new acquiring company or lodge a formal creditor objection before the statutory deadline expires.

Technical Highlights

The Decree API is a RESTful service designed for seamless integration:

• Simple & Predictable: Uses standard X-API-Key authentication (1,000 requests/day limit) and returns clean JSON data.
• Actionable Payloads: Whether it’s a “Liquidation Start” or “Dissolution and Merger” event, the API hands you exactly what you need to act: the company’s Commercial Registration (CR) number, names in English/Arabic, publication date, and contact info.
• Secure by Design: To protect your highly confidential client lists, the best practice is to use the GET /announcements/recent endpoint to pull daily updates. This allows your system to cross-reference CR numbers locally, ensuring your customer data never leaves your internal network.

You can view the full documentation of Decree API with examples of use on our API page.

Decree API is a separate service from the subscription service of Decree. Use the link below to contact us if you are interested in learning more about this powerful service:

Violating the PDPL can result in fines ranging from 500 Rial Omani to 500,000 Rial Omani depending on the nature of the violations as specified by the provisions of articles 25 to 29 of the PDPL.

Minor Violations

The smallest penalty under the PDPL is a fine between 500 and 2,000 Rial Omani if a person violates article 14 of the law, which requires a data controller to notify a data subject in writing of a specific set of information prior to processing the personal data.

Moderate Violations

The next scale of penalties is a fine between 1,000 and 5,000 Rial Omani, which is imposed if a person violates articles 15, 16, 17, 18, 20, or 22 of the law. Examples of such violations would be the failure to appoint an external auditor to verify that the processing is conducted in accordance with the law.

Serious Violations

If a person violates the provisions of article 13, a fine will be imposed against them between 5,000 and 10,000 Rial Omani. This article is violated if a data controller fails to put in place controls and procedures required to comply with data processing requirements, such as controls for determining the risks that a data subject is exposed to when their personal data is processed.

Major Violations

Higher fines are imposed for those who violate the provisions of articles 5, 6, 19, and 21 that range between 15,000 and 20,000 Rial Omani. Violations that can result in such fines include processing sensitive personal data, such as the processing of fingerprints, without the prior permission of the MTCIT.

Grave Violations

The biggest fine under the law, and probably one of the biggest fines in the whole Omani legal system, is the fine imposed when someone violates the provisions of article 23, which can result in a fine between 100,000 and 500,000 Rial Omani. This fine will be imposed when a person processes personal data outside the Sultanate of Oman in violation of the law.

Conclusion

The penalties imposed under the Personal Data Protection Law are extremely serious and can go up to 500,000 Rial Omani. It is highly recommended that all companies make themselves familiar with the Personal Data Protection Law by reading it on the link below:

Written by:

Wedd Al-Zadjali

Wedd is a legal intern at Decree. She has previously interned in a local law firm as well as in a telecom company. She holds a BSc in Criminal Justice and Criminology from the University of Portsmouth.

Bereavement leave in Oman is governed by the Labour Law of 2023, which entitles employees to paid leave in specific family circumstances, including the death of a close relative. Employers are legally required to grant this leave where applicable, ensuring employees can take time off without loss of income or job security. Unlike the Labour Law of 2003 which provided a leave category called “special leave” that can be used by employees as bereavement leave, the Labour Law of 2023 has a specific and exhaustive list of cases of family deaths that qualify as bereavement leave and give the employee the right to a specific number of days of leave ranging from two days to ten days, depending on the degree of kinship, in addition to the widowhood leave for Muslim women of 130 days.

Under article 84 of the Labour Law of 2023, if the spouse, son, or daughter of an employee passes away, the employee is entitled to ten days of fully paid leave. If the father, mother, grandfather, grandmother, brother, or sister of the employee passes away, the employee is entitled to three days of paid leave. If the uncle or aunt of an employee passes away, the employee is entitled to two days of paid leave.

In addition to these standard rules that apply to employees of any gender and nationality, article 84(8) grants a Muslim woman 130 days of leave if her husband dies. This is done in compliance with the Islamic rules for Iddah that last for a period of four months after the death of her husband. If the female employee is not Muslim, this period is reduced to 14 days.

It is important to note that bereavement leave is a special category of leave that cannot be waived by contract and that is offered to the employee in addition to their annual paid leave. If the death incident relates to an employee outside those stipulated by article 84, the leave would not fall under these categories and the employee would have to consume their annual paid leave to attend the funeral.

You can learn more about bereavement leave and other employees’ rights by reading the Labour Law on the link below:

Written by:

Badriya Al-Bulushi

Badriya is a legal intern at Decree. Prior to interning at Decree, she interned in a local law firm. She holds an LLB in Law and Criminology from Cardiff University.

While the app’s primary focus remains giving you mobile access to Decree Lex AI, this update introduces the ability to browse the latest Royal Decrees and Ministerial Decisions without leaving the app.

Whats New

• Direct Access: View the latest legal updates as they are published.
• Search Functionality: Find specific content easily through the new “Browse Legislation” view.
• Unified Experience: Switch between AI-powered research and document browsing in one place.

Availability

The Decree app is available to all users with a subscription bundle that includes Lex AI.

Currently, the new browsing features are live on iOS. We are working on bringing these same updates to the Android version very soon.

Download the iOS app here:

Lunch breaks form an essential part of Oman’s labour framework. They are are designed to safeguard employee welfare, maintain balanced working conditions, and promote sustainable productivity. Article 70 of the Labour Law expressly provides that workers are entitled to a one-hour daily rest and eating break. This period is excluded from the calculation of actual working hours, and this was confirmed in Supreme Court (Labour Circuit) Contestation 766/2017 where the court held that the legally mandated one-hour break is not counted toward overtime calculation.

The fact that the lunch hour is not counted towards working hours means that when the Labour Law stipulates that the maximum working hours are 40 hours per week, these 40 hours do not include the lunch break, and this means that the lunch break is an additional time on top of the 40 hours.

Another key attribute of the lunch break hour is that it is mandatory, which means that the employer cannot agree with the worker not to have a lunch break so that the worker can leave work early, or to agree with him to have the lunch break as a shorter period than one hour.

If we combine this with the fact that the Labour Law also prohibits making the worker work for more than six continuous hours, this means that it is also not possible for the employer to agree with the worker to work for eight hours and have the lunch break hour at the end of the eight hours, effectively removing all legal grounds for the worker to demand to leave work early if the worker chooses not to have a lunch break.

Conclusion

The mandatory lunch break serves important legal and practical purposes: Protecting employee health and well-being, preventing excessive working hours, ensuring proper overtime calculation, supporting fair labour practices and promoting structured and humane working conditions. However, one can argue that making this hour mandatory can remove flexibility in the workplace if certain workers choose not to have lunch or agree to a shorter lunch break so that they can leave work early.

You can read the full text of the Labour Law in English on the link below:

Written by:

Wedd Al-Zadjali

Wedd is a legal intern at Decree. She has previously interned in a local law firm as well as in a telecom company. She holds a BSc in Criminal Justice and Criminology from the University of Portsmouth.

The Legal Framework for Enforcement

The enforcement of foreign arbitral awards in Oman is governed by article 353 of the Civil and Commercial Procedures Law. This article stipulates that the rules for enforcing foreign court judgments apply equally to awards issued by foreign arbitrators. To be enforceable, the award must pertain to a matter that is capable of being arbitrated under Omani law and must be final and enforceable in the country where it was issued.

The specific conditions for such enforcement are further detailed in article 352. Before issuing an enforcement order, the competent Omani court must verify that the award was rendered by a competent authority and that the parties were properly summoned and legally represented. Furthermore, the court ensures that the award was not obtained through fraudulent means, does not conflict with a prior final judgment issued by Omani courts, and strictly complies with the Sultanate’s public order and morals.

Procedural Requirements for Enforcement

The process of enforcing a foreign arbitral award begins with the submission of a formal request to the primary court. The claimant must provide the original award or a signed copy, a copy of the arbitration agreement, and a certified Arabic translation of these documents if they were issued in a foreign language. Furthermore, the petitioner must provide evidence that the award is final and enforceable in the country where it was rendered. Critically, the court’s role is limited to a procedural review to ensure compliance with the law, rather than a re-examination of the merits of the dispute.

Conclusion

In conclusion, there is a framework in Oman that makes enforcing foreign arbitral awards efficient and reliable. By following the required procedures and ensuring proper documentation, awards can be executed promptly while preserving the integrity of the arbitration process.

For more detailed information, you may refer to:

Written by:

Yasmeen Al-Habsi

Yasmeen is a legal intern at Decree. She has previously interned in the Government of the Sultanate of Oman as well as in a local law firm. She is interested in corporate law. She holds an LLB from Leeds Beckett University.