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Signature Series · Corporate Tax · Tax

Family Foundations in the UAE: Tax, Wealth and Succession Planning

A practical 3-hour masterclass on UAE Family Foundations, tax-transparent treatment, wealth protection and succession planning.

  • 📈 3-Hour Practical Masterclass
  • 🖥 Online
  • ⏱ 3 Hours
  • Online Dates LocationOnline FeeUSD 150
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ICMA International

Professional Accounting Body / Institute · Karachi, Pakistan

Established in 1951, the Institute of Cost and Management Accountants of Pakistan, internationally recognised as ICMA International, is a leading professional accounting body dedicated…

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Azeem Hussain Siddiqui, FCMA

Azeem Hussain Siddiqui, FCMA

President, ICMA International

About this Course

Programme Format: 1 Day · 3 Hours · Online

An applied introduction to UAE Family Foundations under the UAE Corporate Tax Law and FTA guidance, including their use in family-wealth planning, eligibility for tax-transparent treatment, taxation of founders and beneficiaries, multi-tier structures and essential compliance requirements.

DAY 1 — 3 HOURS

Family Foundations in the UAE: Tax, Wealth and Succession Planning

Topic

Using UAE Family Foundations for Wealth Protection, Succession Planning and Tax Efficiency

Legislation and Topics Covered

An applied introduction to UAE Family Foundations under the UAE Corporate Tax Law and FTA guidance, including their use in family-wealth planning, eligibility for tax-transparent treatment, taxation of founders and beneficiaries, multi-tier structures and essential compliance requirements.

Key Areas Covered

  • What is a UAE Family Foundation and why do families establish one?
  • Succession planning, wealth preservation and asset protection
  • Roles of the founder, council members, guardians and beneficiaries
  • Family Foundations compared with trusts and holding companies
  • Assets that may be held, including shares, investments and real estate
  • Default Corporate Tax treatment of a Family Foundation
  • Eligibility for treatment as a tax-transparent Unincorporated Partnership
  • Key conditions for obtaining and maintaining transparent status
  • Personal Investment and Real Estate Investment income
  • Tax implications for founders and beneficiaries
  • Holding companies, SPVs and multi-tier family structures
  • Active-business activities that may affect eligibility
  • FTA registration, application and annual confirmation
  • Common structuring and compliance mistakes

Practical Case Study

Participants will review a UAE Family Foundation holding family investments, real estate and shares in an operating company.

The case will consider:

  • Whether the structure qualifies for tax-transparent treatment
  • Which assets and activities can remain within the foundation
  • Whether a holding company or SPV can also qualify
  • The tax position of the family beneficiaries
  • The steps required to maintain compliance

Session Outcome

By the end of the session, participants will understand how a UAE Family Foundation can be used to protect and transfer family wealth, how tax-transparent treatment operates, and which structural and compliance issues should be considered before establishing or restructuring a Family Foundation.

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