DIFC (Dubai International Financial Centre) has its own comprehensive regulatory framework for financial services. Here is the 2026 reference for businesses navigating DIFC regulation.
In this guide:
DIFC Legal Structure
- Established: 2004; Federal Decree-Law
- Legal system: English common law; DIFC Courts (fully independent); DIFC laws and regulations
- Regulator: DFSA (Dubai Financial Services Authority) for financial services; DIFC Registrar of Companies for non-financial companies
DFSA Regulated Activities
- Accepting deposits: Banking licence
- Providing credit: Lending and credit facilities
- Dealing in investments: Securities dealing; brokerage
- Managing assets: Discretionary portfolio management
- Arranging deals: Financial intermediation
- Operating a collective investment scheme: Funds and ETFs
- Providing custody: Safekeeping of client assets
- Operating an exchange: Securities exchange
Non-Regulated DIFC Companies
- Operating companies: Law firms; consulting; tech; support services — no DFSA licence needed
- Holding companies: DIFC holding structure; no DFSA licence unless regulated activities
- SPVs: Special Purpose Vehicles for holding and transactions; no DFSA licence
DIFC Courts
- Court of First Instance: For cases above USD 100,000
- Small Claims Tribunal (SCT): For cases up to USD 100,000; simplified procedure
- Court of Appeal: Appeals from Court of First Instance
- Enforcement: DIFC court judgements enforceable in 45+ jurisdictions via treaty