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ARTICLE · 28 MARCH 2025

Structuring Real Estate Ownership Through A DIFC Foundation

Habib Al Mulla & Partners
Habib Al Mulla & Partners
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Habib Al Mulla & Partners

Habib Al Mulla & Partners

Firm Details Established: 1984 Legal Professionals: 50+ Office Locations: 7 (Dubai, Abu Dhabi,...

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Structuring real estate deals through a foundation in the Dubai International Financial Centre (DIFC) has become increasingly popular in Dubai.

United Arab EmiratesReal Estate and Construction

INTRODUCTION

Structuring real estate deals through a foundation in the Dubai International Financial Centre (DIFC) has become increasingly popular in Dubai. This approach provides high-net-worth individuals with efficient asset management, confidentiality, and tax optimization.

A DIFC foundation is a legal entity that holds and manages assets, such as real estate, for private or charitable purposes. Governed by DIFC Law No. 3 of 2018 (the DIFC Foundation Law), it offers significant advantages for real estate ownership, especially for foreign investors. Unlike corporate entities like limited liability companies, a foundation has no shareholders. Instead, it operates based on its charter and by-laws, managed by council members.

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