The Dubai Multi Commodities Centre (DMCC) has formally adopted its Foundations Regulations 2026, becoming the fourth jurisdiction in the UAE to introduce a dedicated foundation regime, alongside the Abu Dhabi Global Market (ADGM), Dubai International Financial Centre (DIFC) and Ras Al Khaimah International Corporate Centre (RAK ICC). DMCC announced the new framework on 23 September 2026, with full rollout and onboarding expected to follow in the coming weeks.
The development further strengthens the UAE’s position as an established international hub for private wealth structuring. Since the introduction of foundation regimes in the UAE, more than 3,000 foundations have been registered across the country, reflecting their established role in succession planning, asset protection, family governance and the long-term holding of private and business assets.
Key features of a DMCC Foundation
A DMCC Foundation is a separate legal entity from its Founder, Councilors, Guardian and Beneficiaries and may hold assets in its own name.
The new regime includes a number of features familiar from the UAE’s existing foundation frameworks, including:
- flexible governance and succession arrangements, including the ability to reserve specified powers to the Founder or another person;
- strong asset-protection and firewall provisions, including protection against conflicting foreign laws, forced-heirship claims and certain foreign judgments;
- creditor protection, subject to safeguards where assets were transferred while the transferor was insolvent or with intent to defraud creditors;
- a three-year statutory limitation period for specified claims against the Foundation or transfers of property to it;
- automatic cessation provisions where a foreign court seeks to compel a Foundation Official to act inconsistently with the Regulations;
- arbitration with court-like powers, with the DIFC Court designated as the relevant Court under the Regulations, unless DMCCA specifies another competent court; and
- a minimum initial asset requirement of USD 100.
The regime also permits a Foundation to appoint a Registered Agent, although this is not mandatory under the Regulations, provided that the Foundation maintains its registered office in the DMCC Free Zone.
What does this mean for private clients?
The introduction of the DMCC Foundation adds a further option for individuals, entrepreneurial families and family offices considering UAE-based structures for wealth consolidation, succession and legacy planning, asset protection and long-term governance.
The choice of jurisdiction will depend on the nature and location of the assets, intended governance arrangements, family circumstances, dispute resolution preferences and the wider structure in which the Foundation will operate.
How we can assist
M/HQ can assist clients and their advisers with:
- guidance on the selection of the appropriate UAE foundation jurisdiction and structuring options;
- establishment of UAE Foundations and preparation of bespoke constitutional and governance documents;
- acting as Registered Agent, providing a local registered office and centralizing regulatory communications, filings and ongoing administrative matters to support continuity and timely compliance;
- post-incorporation administration and ongoing governance support; and
- UAE tax analysis, including the tax treatment of Foundation structures and their underlying entities.
We would be pleased to discuss the new DMCC Foundation regime and how it compares with the existing DIFC, ADGM and RAK ICC alternatives.
The table below compares the key legal features of the four UAE Foundation regimes, particularly from an asset protection and dispute resolution perspective.
Who we are
M/HQ is a multi-services platform catering to successful individuals and entrepreneurial families. Our one-stop-shop offering is unique in the Middle East: a holistic and cross-disciplinary combination of a market-leading corporate services firm, a private client specialist team and a regulatory & compliance services practice, all through one single platform.
We assist in establishing and service regulated financial institutions on one hand – and multi-/single- family offices, sophisticated investment structures, group-/family- holdings, foundations on the other hand.
Headquartered in the UAE, and counting 160+ staff, we are an entrepreneurial group for entrepreneurial clients.
