8 August 2026 · Definition
ما هي المؤسسة العائلية في الإمارات
A family foundation is a UAE legal structure used to hold and manage a family's wealth, plan succession and, where relevant, support charity. It has no shareholders — assets are held by the foundation for its beneficiaries under a charter. For corporate tax, it can elect to be treated as a tax-transparent Unincorporated Partnership under Article 17, so its income is attributed to the beneficiaries rather than taxed at the foundation.
Exiloz للإدارة والاستشارات الضريبية · جهة استشارية مقرها دبي تركّز على الهيئة الاتحادية للضرائب (FTA) · ضريبة القيمة المضافة وضريبة الشركات والمحاسبة
كيف تعمل المؤسسة
It separates ownership from control.
- A legal person with no shareholders.
- Holds assets for named beneficiaries.
- Governed by a charter and by-laws.
- Used for wealth and succession planning.
لماذا تستخدمها العائلات
It can be tax-efficient.
- Elect tax-transparent treatment (Article 17).
- Income attributed to beneficiaries.
- Individual investment income usually outside CT.
- Available mainland, DIFC and ADGM.
الأسئلة الشائعة
For families exploring a foundation.
هل للمؤسسة مساهمون؟
No. A foundation has no shareholders; it holds assets for its beneficiaries under a charter.
فيمَ تُستخدم المؤسسة العائلية؟
Holding and managing family wealth, succession planning, and sometimes charity.
هل يمكن أن تكون المؤسسة شفافة ضريبياً؟
Yes, via the Article 17 election, so income flows to the beneficiaries.
هل يمكن أن تقدّم Exiloz المشورة بشأن مؤسسة؟
Yes. We assess whether a family foundation fits your plan.
هل المؤسسة مناسبة لك؟
Exiloz assesses whether a family foundation suits your wealth and succession goals.