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Foundations · Lead

Practical Guide on UAE Foundations

The foundation structure has rapidly emerged as a cornerstone of the UAE's private wealth ecosystem. A practical overview of its features, participants and mechanics — with a comparative analysis of ADGM, DIFC and RAK ICC.

By KCM Consultants  ·  Published 23 July 2026  ·  10 min read
Bound reference volumes on library shelves
A foundation has no shareholders and no members — an orphan structure. That single fact reshapes how succession is planned.
Reference library

The UAE Corporate Tax Law, reproduced in full.

Federal Decree-Law No. 47 of 2022, with every Cabinet Decision and Ministerial Decision issued under it — including the date each came into force and what has since replaced it.

Searchable and cross-referenced. Not a summary of the law; the law itself.

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Federal Decree-Law No. 47 of 2022The Corporate Tax Law
01
Cabinet DecisionsIssued under the Law
02
Ministerial DecisionsIssued under the Law
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Sources last checkedAgainst the official gazette
Sept 2026

Every publication above is written by KCM Consultants LLC in Dubai and K C Mehta & Co LLP — the chartered accountancy practice founded in Vadodara in 1958, recognised as a Leading Tax Firm by International Tax Review since 2014, and ICAI peer-reviewed since 2003.

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