Abu Dhabi Global Market (ADGM) Foundation — Complete Guide 2026
The ADGM Foundation is one of the most popular structures for UAE estate planning, family office setup, and wealth management. Here is the complete 2026 guide.
In this guide:
What Is an ADGM Foundation?
- Definition: A separate legal entity (not a trust; not a company) used for holding and protecting assets; common in civil law jurisdictions and increasingly in common law
- Jurisdiction: Abu Dhabi Global Market; governed by ADGM Foundations Regulations 2017
- Purpose: Wealth succession; family wealth management; philanthropy; holding assets for defined beneficiaries
Key Parties to an ADGM Foundation
- Founder: Person who establishes and funds the foundation; transfers assets into it
- Council: Governance body that manages the foundation (equivalent to directors)
- Beneficiaries: Persons or classes of persons who benefit from the foundation
- Guardian: Optional oversight role; protects beneficiaries interests against council
ADGM Foundation Costs (2026)
- Registration fee: USD 3,000-5,000 (one-time)
- Annual fee: USD 2,000-3,000/year
- Legal setup: USD 15,000-40,000 for foundation charter and counsel
ADGM Foundation vs DIFC Wills
- ADGM Foundation: Living asset-holding structure; assets transferred now; used for family wealth management
- DIFC Will: Document for distributing assets on death; does not hold assets during lifetime
- Combined: Affluent UAE residents often have both: ADGM Foundation for living wealth management + DIFC Will for death distribution