UAE Family Office Structure — Setting Up a UAE Family Office 2026
UAE has become a top destination for global family offices, attracted by 0% personal income tax, political stability, world-class infrastructure, and proximity to emerging markets. UAE offers multiple structures for family office setup. This guide covers UAE family office structures for 2026.
In this guide:
Why UAE for Family Offices?
- 0% UAE personal income tax: investment returns, dividends, and capital gains at 0%
- 0% UAE CT on qualifying free zone income (QFZP): family office entities in ADGM or DIFC may qualify
- No inheritance tax: UAE has no inheritance tax on assets held directly; estate planning advantages
- Political stability and security: UAE ranks among the world’s safest countries
- Banking: UAE has excellent private banking infrastructure (UBS, Julius Baer, Credit Suisse, HSBC Private, Emirates NBD Private)
- Geographic location: 5-8 hour flight to most major world markets; time zone between East and West
UAE Family Office Structures
ADGM Family Office
- ADGM Foundation: a standalone legal entity separate from its founder; assets transferred to Foundation are protected from founder’s personal creditors; succession planning tool
- ADGM Private Trust Company (PTC): can hold and manage trust assets; particularly relevant for complex multi-generational structures
- ADGM Commercial Licence: family investment vehicle registered as commercial company; manages family investments
DIFC Family Office
- DIFC Private Family Office Regime (2023): specific licencing for family offices; light-touch regulation for non-retail investment; DFSA oversight
- DIFC Foundation: similar to ADGM foundation; trust-like structure; succession planning
- DIFC Non-Regulated (commercial): investment holding company with DIFC commercial licence
UAE Free Zone Holding Company
- IFZA or DMCC holding company: lower cost than ADGM/DIFC; appropriate for simpler family investment structures not requiring ADGM/DIFC jurisdiction credibility
- RAK ICC offshore holding: for asset holding without UAE physical presence; 100% offshore
UAE Private Banking for Family Offices
- UAE-based private banks: Julius Baer Dubai, UBS Dubai, Credit Suisse Dubai, HSBC Private Bank Dubai
- UAE local private: Emirates NBD Private, FAB Private Banking, ADCB Private
- Minimum: most UAE private banks require USD 1M–5M minimum investable assets for private banking relationship
Family Office UAE CT Treatment
- Investment holding companies (not conducting active business): may not be UAE taxable persons if purely holding passive investments; specialist UAE CT advice essential for family office structures
- ADGM/DIFC family office entities: generally treated as taxable persons; QFZP eligibility depends on activities