DMCC Formally Launches Foundations Framework for Private Wealth and Succession Planning

Dubai Multi Commodities Centre has formally established its new Foundations Regulations, expanding the range of structuring solutions available within the DMCC ecosystem.

The framework is aimed at high-net-worth individuals, family offices, entrepreneurs and international private wealth clients seeking a structured way to hold and manage assets over the long term while establishing governance and succession arrangements.

DMCC first announced its intention to introduce Foundations in June 2026. The final framework was developed following market consultation, international benchmarking and comparative review of other foundation regimes.

Under the new regulations, a DMCC Foundation is established as a legal entity separate from its founder, councillors, guardian and beneficiaries. The structure can hold and manage assets in accordance with the Foundation's stated objectives and governance arrangements. It is designed to support areas including:

• long-term asset holding

• succession planning

• wealth preservation

• governance

• intergenerational continuity

DMCC also allows founders to establish provisions governing beneficiaries, distributions, decision-making and asset management. Certain powers may be reserved to the founder or other designated persons, including powers relating to investments, appointments and beneficiaries.

One of the more notable features of the framework is the relatively low initial asset requirement.

DMCC states that a Foundation may be established with initial assets starting from USD 100. The low initial threshold does not mean that the structure is intended only for smaller estates. DMCC is positioning Foundations as a private-wealth and asset-structuring solution for entrepreneurs, families, investors and family offices seeking long-term governance arrangements.

The introduction of Foundations expands a structuring platform that already includes Special Purpose Vehicle (SPV) and Holding Company (HoldCo) structures, which DMCC introduced in 2025. DMCC says the new regime is intended to complement these existing structures and strengthen its wider private-capital and family-office offering through the DMCC Wealth Hub and related financial ecosystem. The combination gives investors a broader range of options depending on whether their objective is commercial ownership, investment structuring, asset holding, succession planning or long-term family governance.

Although the Foundations Regulations have now been formally established, DMCC has indicated that the final market rollout is still being completed. Supporting guidance for establishing and administering a DMCC Foundation, together with a streamlined digital onboarding process, is expected to be introduced in the coming weeks. Prospective applicants can already register their interest with DMCC.

DMCC has also added the DMCCA Foundations Regulations to its official compliance and regulations library alongside its company, licensing, employment and other regulatory instruments.

NUR Advisory Note

The introduction of DMCC Foundations creates another structuring option for entrepreneurs, investors and families considering how UAE-based assets should be owned and managed over the long term.

A Foundation may be relevant where the objective includes succession planning, continuity of ownership, family governance or the separation of particular assets from an individual's direct personal ownership. However, the appropriate structure should be assessed in the context of the wider arrangement. A Foundation, SPV, Holding Company or conventional operating company serves a different legal and commercial purpose. Businesses and private clients should therefore consider factors including:

• the nature and location of the assets to be held

• the identity and rights of beneficiaries

• governance and decision-making requirements

• succession objectives

• UAE and international tax implications

• banking requirements

• existing corporate structures

• regulatory and reporting obligations

The USD 100 initial asset threshold should not in itself drive the structuring decision. The more important consideration is whether the legal and governance characteristics of a Foundation align with the client's long-term objectives.