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Ethiopia's commercial landscape has undergone a profound structural transformation since the enactment of the Commercial Code of Ethiopia (Proclamation No. 1243/2021), which replaced the venerable 1960 Commercial Code that had governed business activity in the country for over six decades.

The commercial relationship between the United Arab Emirates and Ethiopia has deepened considerably over the past decade, driven by geographic proximity, complementary economic profiles, and a growing web of bilateral agreements that provide the legal infrastructure for sustained investment flows. For UAE-based investors — whether Emirati nationals, family offices, sovereign-adjacent funds, or the substantial community of international entrepreneurs who operate through UAE corporate structures —