What is an ADGM Foundation?

An ADGM Foundation is a legal structure with its own legal identity, but without shareholders. You can use it to hold assets, plan succession, and set up governance that works independently of any one person.

When should I consider setting up an ADGM Foundation?

You might want to think about an ADGM Foundation if you're looking to: Plan for family succession without transferring shares directly Protect significant assets from business or personal risks Create ownership structures that outlast individuals Separate legal ownership from economic benefit Establish governance independent of shareholders

How is an ADGM Foundation different from a trust?

A trust is a contractual arrangement where someone (the trustee) holds assets for beneficiaries. An ADGM Foundation is different. It's its own legal entity that actually owns the assets. Foundations tend to give you more flexibility and clearer governance, and they're fully recognized under UAE law

Are there tax benefits to an ADGM Foundation?

Yes. ADGM Foundations are currently tax-neutral, meaning no income tax, no capital gains tax, and no inheritance tax. That said, you'll still need to meet ADGM's Economic Substance requirements and comply with Anti-Money Laundering regulations.

What are the ongoing requirements for an ADGM Foundation?

Once your Foundation is set up, you'll need to: File an annual confirmation statement with ADGM Maintain financial records (IFRS standards) Keep a registered office and registered agent in ADGM Report any changes to the Council, Guardian, or charter Comply with AML and regulatory requirements

ADGM Foundations: Built for <br/>Control, Continuity, and Asset Protection

ADGM Foundations: Built For
Control, Continuity, And Asset Protection

ADGM Foundations in the ADGM help you separate ownership from control, protect assets, and create long-term governance structures for families, founders, and investment groups. We help you set up and structure ADGM Foundations with a clear understanding of regulatory expectations,
governance design, and real-world use cases.

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How KPI Approaches ADGM Foundations

We don't just file paperwork. We focus on whether the structure will
hold up over time. Our goal is simple: a foundation that is defensible,
functional, and future-ready. We are deliberate about structure
naming, purpose alignment, and regulatory positioning - because how
a Foundation is framed matters as much as how it is formed.

KPI supports clients through:

Structuring advice aligned with the intended purpose of the foundation

Guidance on founders, council members, guardians, and beneficiaries

Governance design that balances control, independence, and flexibility

Regulatory alignment with ADGM Registration Authority requirements

How ADGM Foundations Are Typically Used

Structural Role

ADGM Foundations work well when traditional companies or trusts don't fully address ownership, succession, or asset-protection requirements, particularly where SPV-like structuring outcomes are needed. They're often used within family offices, investment groups, or as ownership layers within broader holding structures.

Key Points:

Serves as an ownership layer above operating companies or
SPVs
Separates legal ownership from economic benefit
Establishes long-term governance independent of
shareholders
Provides stability across generations or changes in control
Ring-fences assets from operational and commercial risk
Holds shares, investments, or assets without shareholders
Enables structured decision-making through councils or
guardians

Typical Use Case

Most people consider an ADGM Foundation when they're thinking about long-term ownership, succession, or isolating risk, particularly where SPV-like outcomes are required. Used correctly, ADGM Foundations reduce ambiguity around control, continuity, and decision-making.

Key Points:

Founder wants ownership continuity beyond personal
involvement
Family succession planning without transferring shares
Creating structures that outlive individual stakeholders
Preventing fragmentation of ownership over time
Isolating high-value assets from business liabilities
Structuring ownership where traditional company
models are unsuitable
Need for oversight without day-to-day management
involvement

Formation & Governance Scope

We tailor everything to your situation - no unnecessary complexity, just what you actually need. The result? A foundation that meets regulatory standards and is practical to run and maintain. Our ADGM Foundation
support typically includes: