Foundations — UAE Tax Updates

Foundations are a civil-law wealth and succession structure available in the UAE — through RAK ICC, ADGM, and DIFC — used for asset protection, estate and succession planning, and holding assets separately from their founder. As orphan structures with their own legal personality, foundations interact with the UAE’s tax, substance, and transparency requirements. This hub follows developments affecting UAE foundations, and explains their practical use and the regulatory context for founders and advisers.