DMCC becomes the fourth UAE regime for foundations, after ADGM, DIFC and Ras Al Khaimah. The regulations are published, but the guidance on how to establish one and the registration procedure are still being prepared: for now this is a development to follow, not a deadline.
What happened
The Dubai Multi Commodities Centre (DMCC), one of Dubai's principal free zones, has adopted the DMCC Foundations Regulations 2026. The text is dated 11 September 2026 and DMCC announced it on 23 September. A foundation is a legal entity separate from the person who creates it (the founder), the people who administer it (the councillors) and those who benefit from it. It is used to hold and manage assets over the long term, including for succession. According to Baker McKenzie's analysis, DMCC becomes the fourth UAE regime for foundations, after the Abu Dhabi Global Market (ADGM), the Dubai International Financial Centre (DIFC) and Ras Al Khaimah.
What changes in practice
Business owners with a presence in a Dubai free zone now have a further jurisdiction in which to establish a foundation, in addition to the three existing ones. DMCC's announcement indicates that the founder may reserve certain powers, such as investment decisions, appointments and the choice of beneficiaries, and that a foundation can be started with initial assets of as little as USD 100. No operational start date has been given: DMCC refers to an operating plan and a digital registration procedure to follow "in the coming weeks".
Who it applies to
Business owners, family groups and family offices that wish to separate personal or family assets from an operating business and plan their transfer to later generations. It is optional, and it does not affect the day-to-day running of operating companies.
The exposure
The main risk is acting too early. The guidance on how a DMCC foundation is established and administered has not yet been published, and the practical tax treatment is not clarified in the sources reviewed. A foundation does not remove reporting or tax obligations that may arise in the founder's or beneficiaries' home jurisdictions, so each case needs to be assessed before any asset is transferred.
What to do now
Do not establish anything yet. Read the regulations on the DMCC website, consider whether the objective (asset protection, succession or family governance) can be met through an existing structure with an established track record, and revisit the question when DMCC publishes its operational guidance. Holders of an existing ADGM or DIFC foundation need change nothing: this is an additional option, not a deadline.
Sources
- https://dmcc.ae/latest-news/dmcc-establishes-foundations-regulations-to-expand-private-wealth-and-structuring-offering-for-members
- https://dmcc.ae/hubfs/website%20support%20documents/Final%20DMCCA%20Foundations%20Regulations%2011.09.2026-1.pdf
- https://www.bakermckenzie.com/-/media/files/insight/publications/2026/10/mena_quarterly-tax-update_july-2026--september-2026.pdf
Published 18 October 2026 on the basis of public sources and official United Arab Emirates instruments. This is not legal or tax advice. Verify your position with a qualified professional before acting.