Succession

Will or foundation? Choosing a succession structure in the UAE

A will says who inherits. A foundation keeps assets together. Many families need both.

Succession planning in the UAE usually comes down to two tools: a registered will and a foundation in DIFC or ADGM. They are often presented as alternatives. In practice they solve different problems.

What a will does

A will records who inherits your assets and who should look after your children. It takes effect after death, through a court process. For most individuals and families with UAE assets, it is the essential first step.

What a foundation does

A foundation is a legal entity with no shareholders. It owns assets for the benefit of the people you choose, run by a council under rules you set. Because the foundation owns the assets, they don’t need to pass through probate, and they can be kept together across generations.

When to use both

  • You have significant assets, a family business or assets in several countries.
  • You want assets kept together and managed, rather than split between heirs.
  • You have young children and need guardianship in a will regardless.

Our comparison table sets out the differences side by side. For a view on your situation, message us on WhatsApp.

This article is general information, not legal, tax or financial advice. Rules change; confirm the current position for your situation.
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