On 23 September 2026, DMCC announced the formal establishment of its Foundations Regulations. The framework already defines the legal vehicle, its organs and ownership of assets, while supporting guidance and digital onboarding were still expected in the coming weeks on the review date. This guide separates enacted rules from registration details that DMCC had not yet published.
- A DMCC Foundation is a legal entity separate from its founder, councillors, guardian and beneficiaries, and may hold assets under its objects, Charter and By-Laws.
- Initial Assets must be worth at least USD 100. This is an asset threshold, not a published registration fee.
- The Council must have at least two members. A Guardian is optional while a Founder survives and mandatory when no Founder survives.
- A Registered Agent is optional, but the Foundation must maintain a registered office in the DMCC Free Zone. Fees, the checklist and digital filing must be checked when published.
01
What is established and what is still pending
DMCC formally established the DMCCA Foundations Regulations 2026. The Regulations cover legal status, registration, constitutional documents, assets, governance, beneficiaries, compliance, disputes and dissolution.
A legal framework is not the same as a fully operational application route. DMCC's announcement says supporting guidance and a streamlined digital onboarding experience will follow in the coming weeks. Formation timing, the full document list, government fees and the filing workflow should not be treated as confirmed until DMCC publishes them.
02
Separate legal personality and USD 100 of Initial Assets
A registered DMCC Foundation is separate from every Founder, Councillor, Guardian and Beneficiary. Assets transferred to it vest in the Foundation with full legal and beneficial title; they are no longer the Founder's property and do not belong to a Beneficiary until distribution.
The Charter must require Initial Assets worth at least USD 100, or an equivalent in another currency approved by the Registrar. Further assets may be endowed if the Charter or By-Laws allow. A documented binding undertaking to contribute assets may be enforced by the Foundation.
- 01
Define the Objects and identify the Initial Assets.
- 02
Check title, transfer restrictions, consent and tax in the asset's jurisdiction.
- 03
Agree governance, investment and distribution rules before the transfer.
- 04
Do not confuse the USD 100 asset threshold with unpublished formation costs.
03
Council, reserved powers and Guardian
Every Foundation must have a Council of at least two Councillors. The Council manages the assets and furthers the Objects. Councillors must follow the Charter, act honestly and independently, exercise reasonable care and disclose conflicts.
The Charter or By-Laws may reserve to a Founder or another person powers over documents and Objects, investments, appointment and removal of Councillors or Guardian, and the identity or entitlements of Beneficiaries. Asset dispositions nevertheless proceed through a Council resolution giving effect to the reserved power.
A Guardian may be appointed while a Founder survives. Once no Founder survives, a Guardian must be appointed. The Guardian supervises compliance and the Council, and may not also be a Councillor or the sole Beneficiary.
04
DMCC office required; Registered Agent optional
A Foundation must maintain a registered office address in the DMCC Free Zone. It may, but need not, appoint one Registered Agent, whose address may serve as its registered office.
If the agent ceases to act and its address was used, the Foundation has fourteen Business Days to appoint a replacement or notify the Registrar of a new DMCC address. The evidence needed for a proprietary office and the onboarding mechanics must be checked against DMCC's published procedures.
05
Confidentiality does not prevent regulatory disclosure
Confidential Disclosed Information includes the names and addresses of Councillors, the Guardian, specified Beneficiaries and Beneficial Owners of corporate Founders, plus any other information DMCCA designates as confidential.
This is not absolute anonymity. The Registrar may disclose information to DMCCA, AML authorities, relevant self-regulatory bodies, law-enforcement agencies and regulators of auditors, accountants or lawyers, as well as in other permitted circumstances. The Foundation and its officials remain subject to beneficial-ownership and compliance rules.
The Foundation must also hold a valid Licence, keep accounting records, have its accounts approved by the Council and provide accounts and related records to the Registrar on request. Its name must end with ‘Foundation FZCO’.
06
DIFC Courts and an arbitration option
Court is defined as the Dubai International Financial Centre court or another court of competent jurisdiction specified by DMCCA. It has roles including appointments where internal mechanisms fail, certain Charter amendments and dissolution.
The Charter or By-Laws may send disputes and questions otherwise referable to the Court to arbitration. Parties may also agree in writing after a dispute arises. The governing arbitration law and the tribunal's powers should be drafted precisely rather than left to a generic arbitration reference.
07
Charitable and non-profit Objects require a direction
A Foundation may not ordinarily conduct the activities or have the Objects of a Non-Profit Organisation, a term covering entities primarily raising or distributing funds for religious, cultural, educational, social, fraternal or other charitable purposes.
On written application, the Registrar may disapply or modify that restriction and impose conditions. The exception is not automatic: a charitable component should be agreed before registration and reflected in the documents only after a written direction.
08
Preparing before digital onboarding opens
A family can prepare the factual and legal architecture while DMCC completes its guidance and filing route. This helps test the project promptly after publication without designing around an unconfirmed fee or timeline.
DMCC, DIFC, ADGM and RAK ICC should not be compared by one feature alone. The review covers assets, governing law, court or arbitration, governance, providers, banking, tax, CRS/FATCA, the countries of Founders and Beneficiaries, and recognition where assets are located.
- 01
Map family members, assets, tax residences and succession objectives.
- 02
Identify the Founder, at least two Councillors, a future Guardian and Beneficiaries or classes.
- 03
Draft the Charter, By-Laws, reserved powers and distribution policy.
- 04
Prepare source-of-wealth, source-of-funds, UBO, sanctions and banking evidence.
- 05
Once published, verify DMCC's application form, fees, checklist, office evidence and onboarding route.