DMCC Foundations Regulations 2026 now live for private wealth structuring

The Dubai Multi Commodities Centre Authority has introduced new Foundations Regulations effective September 2026, creating a separate legal entity vehicle for asset holding, succession planning and family governance. A DMCC Foundation has no shareholders and is managed by a Council of at least two members, with the Founder able to retain reserved powers over investments, appointments and beneficiaries. The minimum initial assets requirement is as low as USD 100. The Foundation must maintain a registered office in DMCC. A Guardian performs oversight and becomes mandatory once there is no surviving Founder. The Regulations include confidentiality protections for Council members, Guardians, Beneficiaries and beneficial owners, though disclosure remains possible to competent regulators and law-enforcement authorities. The regime includes foreign-law and succession firewall provisions protecting the validity of the Foundation against foreign inheritance or forced-heirship rules, though creditors may challenge transfers where statutory conditions are met, including insolvency at time of transfer or fraudulent intent. A three-year limitation period applies to specified claims relating to property transfers. DIFC Courts are designated as the relevant court unless DMCCA specifies otherwise. Tax treatment is not automatic; qualifying Family Foundations may apply to the Federal Tax Authority for Unincorporated Partnership treatment for Corporate Tax purposes.