Foundation in the UAE

A secure, confidential and flexible vehicle for preserving and transferring wealth. A Foundation is a standalone legal entity with no shareholders, established to manage assets, protect capital and enable estate planning. It combines the stability of a company with the protective features of a trust while remaining independent — with its own charter, a governing council and defined beneficiaries.

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Where you can register a Foundation in the UAE

Jurisdiction	Authority	Legal system	Highlights
ADGM	ADGM RA	Common Law	Foundations Regulations 2017
DIFC	DIFC ROC	Common Law	Foundations Law No. 3 of 2018
RAK ICC	RAK ICC	Common Law–model	Accessible, family-friendly platform

Key features of a UAE Foundation

Parameter	Value
Legal entity	✅ Yes — full separate legal personality
Owners	❌ None — only a Founder (settlor)
Beneficiaries	✅ Individuals, companies or defined classes
Governance	Foundation Council + optional Guardian
Assets	Equity, IP, real estate, crypto, securities
Constitution	Charter + By-laws

Typical purposes of a Foundation

Estate planning (with Sharia considerations where relevant).
Asset protection from creditors, disputes, political and tax risks.
Family wealth governance (an alternative to a family trust).
Holding operating companies and shares — avoiding succession disputes.
Long-term management of investments, real estate and IP.
Confidentiality — beneficiaries are not publicly disclosed.

Example:

A RAK ICC Foundation owns:
✔ 100% of an FZ-LLC (IT company in Dubai);
✔ apartments in Downtown Dubai via a JAFZA Offshore entity;
✔ a portfolio of US securities.

Beneficiaries — the founder’s family. Council — corporate and independent. Guardian — a trusted individual.

Want to preserve and transfer assets with protection?

MIRAD will establish a bespoke UAE Foundation — with confidentiality, security and long-term efficiency.

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Advantages of UAE Foundations

No owners — only purposes and rules.
Suitable for holding assets across multiple countries.
Compatible with family-office and trust/SPV structures.
Accommodates both Sharia principles and English-law concepts.
Tax-neutral for passive holding (subject to conditions).
ESR and UBO filings apply, but administration is flexible.
No physical office required (e.g., in RAK ICC).

What MIRAD does

Help you choose the right jurisdiction (RAK ICC, ADGM, DIFC).
Incorporate the Foundation and draft the Charter and By-laws.
Design the Founder – Council – Guardian – Beneficiaries framework.
Transfer assets into the Foundation (companies, real estate, accounts, IP).
Ensure confidentiality and ESR/UBO compliance.
Support international trust/SPV/holding integrations.

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Not sure which format is right for you?

Get a free consultation with our Dubai team and choose the best UAE setup path for you as a UK client.

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