01
Purpose and regime selection
A foundation may support succession, separation of ownership and management, family governance and long-term asset holding. It is not a universal route to zero tax, hidden UBOs or protection of an already contested transfer. Review the founder and beneficiary countries, family and succession law, assets and distribution purpose before formation.
02
DIFC Foundation
A DIFC foundation has separate legal personality, a council of at least two members and a DIFC registered office. A registered agent is optional. A guardian is mandatory for a charitable or specified non-charitable object; commercial activity is limited to what is necessary or ancillary to its objects.
03
ADGM Foundation
An ADGM foundation has separate legal personality and an ADGM registered office; a non-exempt foundation uses a licensed ADGM company service provider. A guardian is optional during the founder's lifetime and mandatory afterwards. Commercial activity is limited to what is necessary or ancillary.
This material is general. Structuring is solely for lawful advance planning and must not be used to conceal beneficial ownership, evade tax, bypass sanctions, breach a court order or prejudice existing creditors. The bank, trustee and registered agent make independent decisions.
04
RAK ICC Foundation
A RAK ICC foundation has separate legal personality, a mandatory registered agent and UAE office, a council of at least two and minimum capital of USD 100. DIFC Courts or ADGM Courts may be selected; a guardian is mandatory for charitable/specified non-charitable objects.
05
Swiss account and Form S
A Swiss bank identifies the founder, council/management, guardian, beneficiaries or classes/qualified recipients and persons influencing organs and distributions. Charter, by-laws, extract, council resolutions, Form S or equivalent, CRS/FATCA, tax memorandum and source of wealth/funds must align.
06
Corporate tax, CRS and implementation
A UAE foundation is prima facie within the corporate-tax framework. A qualifying Family Foundation may apply for transparent treatment as an unincorporated partnership if the conditions are met; this is not automatic. CRS, founder/beneficiary countries, Swiss recognition and bank risk appetite require separate review.
FAQ
Frequently asked questions
Which regime is better: DIFC, ADGM or RAK ICC?
There is no universal answer. Compare governance, provider, court, assets, cost, tax recognition and bank requirements.
Does a foundation guarantee 0% corporate tax?
No. Family Foundation transparency requires an application and conditions; own facts or commercial activity may alter treatment.
Is a Swiss account guaranteed?
No. The bank reviews the structure, countries, persons, assets, tax, sanctions and wealth origin individually.
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