Wealth & structuring
Trusts & foundations
Protect family wealth, plan succession and hold assets in a structure built to last. We design and establish trusts and foundations across the UAE’s leading common-law and offshore jurisdictions.
At a glance
Jurisdictions
DIFC · ADGM · RAK ICC
Purpose
Succession & protection
Legal basis
Dedicated trust & foundation laws
Privacy
Confidential structures
Overview
Why use a trust or foundation?
Assets held in your personal name can be frozen on death, divided under default inheritance rules or become the subject of family disputes. A trust or foundation separates ownership of assets from you as an individual, and sets out in advance who benefits, who makes decisions and what happens when you are no longer here.
In the UAE, DIFC and ADGM offer modern foundation and trust laws built on common-law principles, and RAK ICC offers a cost-effective foundation regime. Foundations have become especially popular in the region because they are a registered legal entity, which banks and families from civil-law countries find familiar.
A structure can hold shares in family companies, real estate, investment portfolios and bank accounts, often through underlying holding companies. The founder can keep defined powers during their lifetime, while the structure provides continuity for the next generation.
Under UAE corporate tax, a qualifying family foundation can apply to be treated as tax transparent, so it is not taxed separately from its founders and beneficiaries. We review this for every structure we design.
Key advantages
Continuity on death, avoiding asset freezes
Succession rules set by you, not by default
Personal and business assets kept separate
Beneficiary details kept confidential
Global assets consolidated under one structure
Can be designed to respect Sharia principles
Who it is for
What families use them for
01
Succession planning
Pass wealth to the next generation in the shares and at the times you choose, without lengthy court processes.
02
Family business continuity
Keep control of the family company together, with clear rules on voting, dividends and who can join the business.
03
Holding Dubai property
DIFC foundations can hold property in Dubai’s designated freehold areas, keeping title out of personal names.
04
Asset protection
Separate family wealth from business risks and personal claims, within the limits of the law.
05
Philanthropy
Charitable and purpose foundations support causes you care about, with governance that lasts beyond your lifetime.
06
Investment holding
Consolidate portfolios, bank accounts and holding companies across several countries under one structure.
What we handle
Structures that protect what you have built.
Structure design
We map your family, assets and goals before recommending a vehicle.
Foundation charter & by-laws
Drafted to reflect your wishes and governance.
Trust deeds
Trust instruments prepared with licensed legal partners.
Council & guardians
Professional council members and guardians where needed.
Underlying companies
Holding companies to own property, shares and investments.
Ongoing administration
Registers, filings and annual compliance handled.
Options
Structures we establish
DIFC Foundation
Foundation
A recognised, bank-friendly vehicle for family wealth.
Price on application
ADGM Foundation
Foundation
Flexible foundations under English common law in Abu Dhabi.
Price on application
RAK ICC Foundation
Foundation
A cost-effective foundation through our registered agent licence.
Price on application
Private trust company
Trustee
Your own trustee company to keep control within the family.
Price on application
Compare
Foundation or trust?
Both protect and pass on wealth, but they work in different ways. Foundations are usually the first choice for families in the region.
Foundation
Trust
Legal status
A separate legal entity
A legal relationship, not an entity
Who holds the assets
The foundation itself
The trustees, for the beneficiaries
Governing documents
Charter and by-laws
Trust deed and letter of wishes
Who manages it
A council
Trustees
Oversight
A guardian, required in certain cases
An optional protector
Registration
Registered with DIFC, ADGM or RAK ICC
Usually not on a public register
Familiarity for banks in the region
High, similar to a company
Lower, especially for civil-law families
Compare
Where to establish a foundation
We establish foundations in all three UAE regimes. As an approved RAK ICC registered agent, we incorporate RAK ICC foundations directly.
DIFC
ADGM
RAK ICC
Legal framework
DIFC Foundations Law 2018
ADGM Foundations Regulations 2017
RAK ICC Foundations Regulations
Registered office
Registered agent in DIFC
ADGM-licensed service provider
RAK ICC registered agent (Emford)
Best suited to
Dubai families and Dubai property
Abu Dhabi families and English-law preference
Cost-conscious and internationally held assets
Relative cost
Higher
Higher
Lower
Costs explained
What your total cost is made of
Every quote we issue is itemised, with government and third-party fees shown separately from our own professional fees.
Registration and annual licence
Set by DIFC, ADGM or RAK ICC
Government
Price on application
Registered agent or service provider
Statutory address and filings each year
Emford
Price on application
Charter, by-laws or trust deed
Drafted with licensed legal partners
Emford
Price on application
Professional council member or guardian
Optional, depending on your design
Emford
Price on application
Underlying holding companies
If assets are held through companies
Emford
Price on application
Asset transfer costs
For example property transfer or bank fees
Third party
Price on application
How it works
Four clear steps, one point of contact.
01
1–2 weeks
Family & asset review
We understand your family and what you own.
02
2–3 weeks
Design
Vehicle, governance and beneficiaries agreed.
03
1–3 weeks
Establishment
Documents drafted and registered.
04
Ongoing
Administration
Ongoing management and transfers of assets.
Key considerations before you start
Points we review with every client before recommending a structure.
Moving assets into the structure
Transferring property, shares or accounts may involve fees, lender consent or bank checks. We plan the transfers so nothing is left in your personal name by mistake.
Tax in every relevant country
Your tax residence and that of your beneficiaries can affect how the structure is taxed abroad. We work with your tax advisers in each country.
Sharia and inheritance rules
Structures can be designed to respect Sharia succession principles. We recommend agreeing the approach with your family and religious adviser.
Keeping it up to date
Births, marriages, deaths and business changes may require updates to the by-laws or beneficiaries. We review structures with you regularly.
After setup
Ongoing obligations we manage for you
Setting up is only the start. These are the recurring requirements that keep your structure valid and in good standing.
Annual licence renewal
With DIFC, ADGM or RAK ICC
Registers and beneficial owners
Maintained and filed as required
Council meetings and minutes
Decisions properly made and recorded
Corporate tax position
FTA registration or transparency application
Accounts and records
Proper records of assets and distributions
Periodic structure review
By-laws and beneficiaries kept current
What you will need
Typical documents. Your specialist confirms the exact list for your case.
Passport and proof of address of founder
Details of beneficiaries
Source of wealth evidence
Schedule of assets to be held
Family tree or structure chart
Why clients choose Emford
Licensed by DMCCA as a Corporate Service Provider (DMCC-211871)
Approved RAK ICC Registered Agent No. 0122
Forming companies and structures since 2012
One dedicated advisor from setup to renewal
Frequently asked questions
Trust or foundation: what is the difference?
A foundation is a legal entity that owns assets itself. A trust is a relationship in which trustees hold assets for beneficiaries. Foundations are often preferred in the UAE because banks and civil-law families find them familiar.
Can a foundation hold UAE property?
Foundations can hold shares and assets, including UAE real estate where the relevant rules permit. We confirm for your specific assets.
Can structures follow Sharia principles?
Yes. Structures can be designed to accommodate Sharia succession principles, working alongside your religious and legal advisors.
Do I lose control of my assets?
Not necessarily. Founders commonly keep defined powers, such as approving distributions or appointing council members, while the structure owns the assets.
Is a foundation taxed in the UAE?
A foundation can be a taxable person, but a qualifying family foundation can apply to the Federal Tax Authority to be treated as tax transparent. We assess eligibility for your structure.
How long does it take?
Most foundations are established within a few weeks once documents are agreed. Transferring assets into the structure can take longer, especially for property and bank accounts.
Can non-residents set one up?
Yes. You do not need to live in the UAE to establish a DIFC, ADGM or RAK ICC foundation.
Related services
Talk to a specialist today
Free, no-obligation consultation with a clear, itemised quote.
Visit us
Our office in JLT
Address
Unit 1402-34, Swiss Tower, Cluster Y
Jumeirah Lakes Towers, Dubai, UAE
Office hours
Monday to Friday, 12pm – 8pm
Closed Saturday and Sunday
Phone
Emford Global · Swiss Tower
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Cluster Y, Jumeirah Lakes Towers