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Setting up foundations in the UAE

Tax clarity and regulatory confidence

For families looking to protect assets, plan succession, and build structures that endure, the UAE provides a robust and internationally recognized framework for establishing foundations. Our team advises across the full process, from identifying the right structure and jurisdiction to ongoing tax and regulatory compliance

Introduction

Families with significant wealth face a common challenge: how to protect assets across borders, plan succession effectively, and build a structure that endures across generations.

The UAE has developed a comprehensive legal framework to regulate the ownership and governance of family wealth across generations. Families may draw on a range of structuring options, and the most effective solution will often combine more than one vehicle, tailored to the family’s specific circumstances.

UAE Foundations

UAE foundations can be established across three key UAE jurisdictions: DIFC, ADGM, and RAK ICC. Each offers a robust and internationally recognized regulatory framework.

How Deloitte supports family foundations

A foundation sits within a broader framework of how best to structure assets across multiple jurisdictions, varying tax exposures, and succession objectives that span generations and borders.

Deloitte supports families across the full lifecycle of identifying and advising on the most appropriate structure, which may include establishing and operating a foundation, combining expertise in tax, regulatory advisory, governance design, and ongoing compliance support.

Our services​

Once it has been determined a foundation is the most suitable structure, we can assist with the end-to-end support for setting up the appropriate foundation in ADGM, DIFC, or RAK ICC.​

  • Structuring the foundation to support tax efficiency and regulatory alignment​
  • Advising on local regulatory requirements and jurisdictional considerations​
  • Assessing potential risks and identifying mitigation strategies​
  • End to end support in establishing the foundation​
  • Selecting the appropriate legal structure and jurisdiction​
  • Drafting governance documents, managing registration, and liaising with relevant authorities​
  • Supporting ongoing compliance with applicable laws and reporting requirements
  • Preparation and review of tax filing and statutory reports
  • Monitoring regulatory developments and supporting timely compliance
  • Coordination of audits and other compliance obligations
  • Designing governance frameworks aligned with international leading practices
  • Board advisory support and governance
  • Governance structures from a regulatory perspective