The legal partner for regulated business in the UAE

A DIFC foundation gives family wealth a separate legal owner, with private governance through its charter and by-laws. This article explains the Article 17 corporate tax election, transparency requirements for underlying companies, the DIFC firewall against certain foreign succession and creditor claims, and the migration of foreign foundations into the DIFC.

Federal Decree-Law No. 25 of 2025 restructured agency from 1 June 2026, so a general power of attorney no longer covers sales, mortgages, or settlements. This guide explains what corporate authority documents must now specify, who can sign one, the Article 58(2) special authority rule for arbitration and settlement, and how a foreign parent legalises an instrument for use in the UAE.

Dubai Customs can audit any declaration for five years after clearance. This guide covers audit selection, the process, penalty exposure, and the voluntary disclosure route under Customs Policy No. 58/2024 that waives fines for errors disclosed before customs finds them.