UNITED ARAB EMIRATES: Foundations in the UAE—navigating ADGM, DIFC, and RAK ICC Foundations

Abstract This article examines the evolution of the foundation regimes in the Abu Dhabi Global Market, Dubai International Financial Centre, and Ras Al Khaimah International Corporate Centre. It analyses their key features, including legal personality, governance structures, and interactions with local property and Sharia law. While sharing common frameworks, each jurisdiction offers distinct advantages for wealth preservation and estate planning. The article highlights how these regimes have strengthened the United Arab Emirates’ position in global wealth management while providing flexible solutions for both local and international families seeking to secure intergenerational wealth transfer.