Trusts, Foundations & Private Wealth
Establish a DIFC Foundation with founder, council, guardian, beneficiaries and asset-holding arrangements coordinated for succession or wealth structuring.
A DIFC Foundation can provide families and asset owners with something a conventional company does not: a separate legal person whose purpose and governance can be designed around long-term ownership rather than shareholders seeking dividends or an eventual sale. It can be particularly useful for succession, family wealth, philanthropy and the holding of investments or corporate interests.
The structure is powerful precisely because ownership changes. Assets contributed to the Foundation belong to the Foundation, while the founder, council, guardian and beneficiaries interact through the constitutional framework. That makes the charter, by-laws and succession design far more important than the registration itself.
DIFC Foundations have separate legal personality and hold assets in their own name. There are no shareholders, and the governance is established through the Foundation's charter and by-laws rather than a conventional share register.
This can create continuity beyond an individual's lifetime and avoid fragmenting ownership across heirs, but it also means the founder should understand the consequences of transferring assets into the structure.
The council administers the Foundation, while the DIFC framework provides for a guardian in the circumstances in which one is required or appointed under the structure. Beneficiaries and purposes can be addressed through the constitutional arrangements.
For a family business, the Foundation can potentially hold shares while the operating companies continue trading below it. Family governance and corporate governance should then be designed together rather than as separate succession projects.
Moving shares, property or investments into a Foundation can have consequences in the UAE and in the jurisdictions where founders, beneficiaries and assets are connected. The structure should never be presented as automatically tax-neutral or immune from foreign succession rules.
Banking and investment-provider onboarding will also require a clear explanation of control, beneficiaries and source of wealth. A strong governance file supports those relationships.
We begin with the founder's objectives, family or beneficiaries, assets, control preferences and succession concerns, then coordinate the charter, by-laws, council, guardian, KYC and DIFC establishment with specialist advisers.
Asset transfers occur only after appropriate legal and tax analysis. The objective is a durable ownership and succession vehicle whose governance remains workable across generations.
Coutts Consultants coordinates DIFC Foundation purpose, governance, family and implementation workstreams around long-term ownership and succession objectives.
Dependent on family complexity, assets and completion of legal/tax advice
Coutts Guide
The Coutts Guide to the United Arab Emirates
A comprehensive reference guide covering UAE company formation, mainland and free zone structures, corporate tax, VAT, banking and KYC requirements, residency visas…
View guide
Coutts Insight
Corporate Tax Residence: Where Is Your Company Really Tax Resident?
Why incorporation, management and real decision-making can point to different countries — and what international businesses need to understand about corporate tax…
Read insight
Coutts Insight
Economic Substance in 2026: What International Businesses Actually Need
Why a registered office and incorporation certificate are no longer enough to demonstrate that an international structure reflects genuine commercial activity.
Read insight
Ready when you are
Tell us what you are looking to achieve and we will help you identify the appropriate jurisdiction, structure or service.