Foundations: UAE legislation

Ministerial Decision No. 261 of 2024 on Unincorporated Partnership, Foreign Partnership and Family Foundation for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Replaces Ministerial Decision No. 127 of 2023 with effect from 1 June 2023, setting when unincorporated partnerships, foreign partnerships and family foundations are treated as tax transparent or as taxable persons, including the conditions a family foundation and entities it wholly owns must meet.

Ministerial Decision No. 127 of 2023 on Unincorporated Partnership, Foreign Partnership and Family Foundation for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Set when an unincorporated partnership is tax transparent or may elect to be taxed in its own right, the conditions for foreign partnerships to be treated as transparent, and the conditions for a family foundation to be treated as an unincorporated partnership; repealed by Ministerial Decision No. 261 of 2024.

ADGM Foundations Regulations 2017

Enacted 14 August 2017 under Article 6(1) of Abu Dhabi Law No. 4 of 2013, the Regulations create the ADGM foundation with any lawful non-charitable objects, a council of at least two councillors, a guardian where no founder survives, and continuance of foreign foundations; later amendments require non-exempt foundations to appoint a licensed Company Service Provider (section 18).

DIFC Family Arrangements Regulations 2023

Made under the Companies, Foundations, partnership and Operating Laws, the Regulations repeal the Single Family Office Regulations and set up the Family Business Register, a licensing regime for Family Offices (minimum USD 50 million net assets) with a list of permitted services, certification and accreditation of family-business advisers, private register options and arbitration for family entities.

Foundations Law, DIFC Law No. 3 of 2018

Creates the DIFC foundation as a separate legal person with definite, feasible and lawful objects (charitable or not), managed by a council of at least two members, with a guardian where objects are charitable or specified non-charitable, registered and licensed by the Registrar. Consolidated Version No. 3, March 2024.

DMCCA Foundations Regulations 2026

New regulations issued by DMCCA under Law No. (3) of 2020 creating a foundations regime in the DMCC free zone: registration, charter, council, beneficiaries, asset management, compliance duties, penalties, striking off and dissolution. They come into force on an effective date notified by DMCCA; DMCC announced the regime on 23 September 2026.

RAK ICC Fee Schedule (effective 1 January 2026)

Official registry fee tariff effective 1 January 2026 listing RAK ICC charges in AED, including IBC incorporation (3,250 for one year), IBC renewal (3,950), foundation registration (1,500) and agent onboarding and renewal (12,500 each).

RAK ICC Foundations Regulations 2019, Amendments 2025

Amending instrument, commencing 31 July 2025, that revises the 2019 Foundations Regulations on foundation characteristics, foreign laws and judgments, property and arbitration, adds provisions on duress, arbitral tribunal powers and time limits for actions, and inserts a Schedule 2 applying the DIFC Arbitration Law and ADGM Arbitration Regulations to foundation disputes.

RAK ICC Foundations Regulations 2019 (as amended 2025, consolidated text)

Consolidated text of the regulations governing RAK ICC foundations, made under Ras Al Khaimah Decree No. 4 of 2016 and in force from 15 December 2019, incorporating the amendments of 31 July 2025 on foundation characteristics, foreign laws and judgments, property, duress, arbitration and limitation periods.