DIFC removes eligibility restrictions for Prescribed Company SPV structures

DIFC has expanded its Prescribed Company regime under new regulations enacted on 24 July 2026, removing previous eligibility requirements. Prescribed Companies are now open to any applicant for passive holding and structuring purposes, although most must appoint a DIFC-licensed Corporate Services Provider (CSP).

Previously, applicants had to meet qualifying routes such as having connections to DIFC or the GCC or establishing the company for a specified purpose. With those restrictions removed, investors, families and international groups can now consider a Prescribed Company based on whether it suits their intended structure.

Prescribed Companies remain passive holding and structuring vehicles for uses such as holding assets or investments, family or corporate ownership structures and financing arrangements. They cannot employ staff or carry on normal business operations.

Most Prescribed Companies must now appoint a DIFC-licensed CSP to handle administrative dealings with the DIFC Registrar of Companies, including filings and record keeping. Exemptions mainly cover PCs controlled by DIFC-registered or regulated entities, government entities or publicly listed companies.

Existing Prescribed Companies must establish whether they qualify for a CSP exemption. If not, they have until 24 January 2027 to appoint a DIFC-licensed CSP. Failure to appoint a required CSP can result in a fine of up to USD20,000 and revocation of Prescribed Company status.