Foundation services

IQ‑EQ provides specialist foundation establishment and administration services in the UAE, supporting clients looking to structure and preserve wealth through DIFC and ADGM foundations.

With dedicated teams on the ground in Dubai International Financial Centre (DIFC) and Abu Dhabi Global Market (ADGM), we help founders, families and advisors implement well‑governed foundation structures aligned with international best practice.

A foundation is an independent legal entity that combines features of both a trust and a company. Often referred to as an ‘orphan structure’, a foundation has no shareholders or members, making it a powerful vehicle for:

• Wealth preservation and succession planning
• Asset protection and long‑term continuity
• Holding operating companies, investments or real estate
• Family office and private wealth structuring

DIFC and ADGM foundations can be established for charitable or non‑charitable purposes and benefit from flexible governance arrangements tailored to the founder’s objectives.

The UAE is a leading jurisdiction for international wealth structuring, with DIFC and ADGM offering robust, internationally recognised legal frameworks.

Key advantages include:

• Common law frameworks supporting global investor confidence
• Independent legal personality and asset ring‑fencing
• Flexible governance, including bespoke charters and by‑laws
• Succession planning certainty, avoiding fragmentation on death or incapacity
• Tax‑efficient structuring, subject to qualifying conditions

Both DIFC and ADGM foundations may hold a wide range of asset classes without restriction, including operating companies, financial investments and real estate.

IQ‑EQ delivers end‑to‑end foundation services in DIFC and ADGM, from initial setup through to long‑term administration. We provide comparative guidance to help clients determine the most appropriate structure for their needs.

Our services include:

• Foundation formation and regulatory filings
• Corporate secretarial and council support
• Provision of independent council members
• Accounting, bookkeeping and audit coordination
• Regulatory and tax compliance support
• Ongoing administration and governance oversight

We also work closely with leading legal and tax advisers to ensure each foundation is appropriately structured and compliant.

Addressing real‑world private wealth needs

Foundations are increasingly used by high‑net‑worth individuals and families in the UAE to move away from personal ownership and implement robust governance and succession frameworks.

IQ‑EQ has supported clients using DIFC and ADGM foundations to professionalise complex asset portfolios, simplify administration and prepare for inter‑generational transfer.

• Established presence in DIFC and ADGM
• Deep expertise across private wealth, corporate and alternative assets
• Integrated global network across major financial centres
• Consistent governance and reporting standards worldwide

Whether you are establishing a new foundation or transitioning an existing structure, IQ‑EQ provides the experience and local insight to support your objectives.

Speak to our UAE Team

To discuss how a DIFC or ADGM foundation could support your wealth structuring or succession planning needs, contact our local specialists.