Many families already own a foundation somewhere else, often in Jersey, Guernsey or another offshore centre. Now that DMCC has its own foundation rules, a fair question follows. Can the family bring that foundation to Dubai without starting again?
The legal word for this is continuation. The same foundation changes its home. Where the law provides for it, the foundation keeps its assets, its history and its contracts, instead of being wound up and set up again from scratch.
This guide gives the short answer first. It then shows how the process works where it is published, and what to do if it isn't available. For the wider picture, start with our overview of UAE wealth structuring in 2026.
Key TakeawaysDMCC's rules mention continuation twice but set out no procedure. The only route they describe is continuation "in the manner agreed with" DMCC.DMCC has published no form, document list, timeline or fee for moving a foundation in. Anything beyond that is an expectation, not a rule.DIFC and ADGM publish their procedures. They hint at what DMCC may ask for, but DMCC hasn't said it will follow either.DIFC charges a USD 500 government fee to continue a foundation in. That's a government fee only: legal, service provider, administration, accounting and audit fees, plus advice in your home country, come on top and usually cost more.Your current home must let the foundation leave. Check that first, and keep a fallback ready: a new DMCC foundation that takes over the assets.
In this article:
- Can you move a foundation to DMCC?
- What do DMCC's rules say about continuation?
- How does continuation work in DIFC?
- How does migration work in ADGM?
- What does DMCC already ask of companies that transfer in?
- DMCC, DIFC and ADGM compared
- Check your home jurisdiction first
- Plan B: a new DMCC foundation that takes over the assets
- A worked example: a family with a Guernsey foundation
- Frequently asked questions
- Next steps
- Sources and legal references
Can you move a foundation to DMCC?
Possibly, but only by agreement with DMCC, because DMCC hasn't published a procedure.
DMCC's rules accept that a foundation might arrive from abroad. They don't say how. There's no application form, no certificate of continuation, no document list and no solvency or creditor test. The rules only say it happens "in the manner agreed with DMCCA", the authority that runs the free zone.
DMCC's normal registration route is written for new foundations. On 23 September 2026, DMCC said general guidance and digital onboarding would follow "in the coming weeks". When we checked on 28 September 2026, it had published nothing on continuation.
So read the rest of this guide with one label in mind. DIFC and ADGM show how continuation works where it's written down. DMCC's company rules show how it handles transfers today. None of them is a DMCC rule for foundations.
What do DMCC's rules say about continuation?
Two short mentions, and both point to a case-by-case agreement with DMCC.
The charter clause. The charter, the foundation's founding document, may set out when the foundation can be continued into or out of DMCC, and on what conditions. That's optional. It lets you plan ahead, but it doesn't create a procedure.
The reserved power. The charter can also give the founder or another person a special power, called a reserved power. This one is "the power to effect the transfer and continuation of an overseas foundation into the DMCC Free Zone in the manner agreed with DMCCA and in accordance with applicable law". Any transfer of assets still needs a resolution of the council, the board that runs the foundation.
The drafting here is unclear. The power sits in a DMCC foundation's charter, yet it speaks of bringing an overseas foundation in. The rules don't explain how the two fit together, and we won't guess.
Two further points shape the picture. DMCC's rules take priority over the charter, so a charter clause can't write its own route. And on our reading, "in the manner agreed with DMCCA" means DMCC decides each case itself.
Protection once the assets are in
Once property sits in a DMCC foundation, the rules as written shield it from foreign inheritance claims. A transfer to the foundation isn't void or voidable (can be cancelled by a court) because of a foreign forced-heirship rule, a law that gives relatives a fixed share of an estate. The same applies to other foreign law, and clashing foreign judgments aren't recognised.
That's why some families look at DMCC in the first place. Two caveats apply: the protection is written against rules from outside the UAE, not UAE law, and the rules don't say how it applies to assets that arrive by continuation rather than a fresh transfer. No court has tested either point. Our DMCC foundation guide covers the protection in more detail.
How does continuation work in DIFC?
DIFC publishes a clear route: file a charter of continuance, receive a certificate, then prove you've left home within three months.
This is how DIFC does it. DMCC hasn't said it will do the same, but DIFC is the closest published model.
- Check permission. A foreign foundation can apply if its founding documents and its home law don't prohibit it.
- File a charter of continuance. It must be in English and signed by all council members or equivalent officers. It states the old and new names, the home jurisdiction and the date of establishment. If you don't appoint a registered agent (a licensed firm that acts for the foundation), you also file the by-laws, the private rulebook that sits alongside the charter.
- Receive the certificate of continuance. It also serves as the certificate of establishment. The foundation's property, obligations and pending proceedings carry over.
- Prove you've left. Within three months, file evidence that the foundation is no longer established under its former law. If you don't, DIFC can fine the foundation.
Leaving DIFC runs the other way. The council must agree unanimously, and the Registrar (the official who keeps the register) must be satisfied that creditors won't be adversely affected. The destination's law must preserve the foundation's property, obligations, claims and proceedings.
DIFC charges USD 500 to continue a foundation in, and USD 500 to continue one out. That's a government fee only. Legal, service provider, administration, accounting and audit fees come on top and usually cost more.
DIFC publishes no official timeline. Our DIFC foundation guide covers the rest of the DIFC regime.
How does migration work in ADGM?
ADGM asks for more paperwork up front, including a statement of solvency, and protects creditors when a foundation leaves.
ADGM, Abu Dhabi's financial centre, calls the process migration. Again, this is ADGM's procedure, not DMCC's.
An overseas foundation can migrate in if its charter or by-laws permit it and its home law allows it. It must cease to be registered at home. It can't migrate if it's bankrupt, being dissolved or in insolvency proceedings.
The points that matter most in the application are:
- evidence that its home law permits the move, and confirmation it will stop being established there;
- its existing and amended charter, with details of its councillors and guardian (the supervisor who watches the council);
- an ADGM registered office and, if it has one, a registered agent;
- a statement of solvency.
Leaving ADGM is where creditors get their say. The foundation must write to its creditors at least 31 days before applying and publish the notice in a national newspaper. Creditors then have 30 days to object and can ask the court to step in.
We couldn't confirm a published ADGM government fee for migrating a foundation, so we don't quote one. Whatever it is, legal, service provider, administration, accounting and audit fees come on top and usually cost more. See our ADGM foundation guide for the wider regime.
What does DMCC already ask of companies that transfer in?
DMCC already moves companies in from abroad, and that process gives a sense of what it may ask of a foundation.
These rules apply to companies only. DMCC's foundation rules don't borrow them.
A foreign company can apply if its home law allows it. The application needs, among other things:
- a resolution backed by at least 75% of the voting interests (votes held by the owners), or by the directors where the owners are companies;
- a letter of no objection from the authority in the home jurisdiction;
- proposed articles of association (the company's rulebook) and the application fee (a government fee only; legal and service provider fees come on top and usually cost more);
- a statutory declaration, a formal signed statement, plus any other documents the Registrar asks for.
The Registrar can refuse a company that's insolvent or in liquidation, or on reputational grounds, or where it otherwise considers it appropriate. If accepted, DMCC issues a certificate of continuation. It holds only if a certificate of discontinuation from the home authority follows within 90 days. Property, rights, liabilities and proceedings carry over.
Put these procedures side by side and a pattern appears. A no-objection letter or permission from home, a formal council decision, a solvency check and proof of deregistration are sensible things to prepare. That's our expectation, not a DMCC requirement for foundations.
DMCC, DIFC and ADGM compared
Only DIFC and ADGM publish a foundation continuation procedure; DMCC relies on case-by-case agreement.
| DMCC | DIFC | ADGM | |
|---|---|---|---|
| Procedure published for foundations? | No; only "in the manner agreed with DMCCA" | Yes | Yes |
| Home-law permission needed? | Not set out; rules refer to "applicable law" | Yes: founding documents and home law mustn't prohibit it | Yes: charter or by-laws must permit it and home law must allow it |
| Solvency test | Not set out | No separate statement in the inbound steps | Statement of solvency; barred if insolvent or being dissolved |
| Creditor protection when leaving | Not set out | Registrar must be satisfied creditors aren't harmed | Written and newspaper notice at least 31 days ahead; 30 days to object |
| Proof of leaving the old home | Not set out | Evidence within three months | Must cease to be registered at home |
| Government fee to continue in | Not published | USD 500 | Not confirmed for foundations |
| Professional fees (legal, service provider, administration, accounting, audit, home-country advice) | Extra, usually more than any government fee | Extra, usually more than the government fee | Extra, usually more than the government fee |
Every fee in the table is a government fee only. In all three centres, legal, service provider, administration, accounting and audit fees come on top and usually cost more.
Check your home jurisdiction first
The foundation has to be allowed to leave, and that depends on the law where it lives now.
Here is what we could verify in outline:
- Jersey. Jersey's continuance rules let a Jersey foundation continue abroad as a recognised entity (a foreign body Jersey law accepts as equivalent), with the permission of the Jersey regulator. We haven't verified whether a DMCC foundation would qualify.
- Guernsey. Guernsey law lets a Guernsey foundation migrate out. The application goes through the Guernsey Registry's online portal.
- Cayman Islands. For Cayman foundation companies, the continuation rules of Cayman company law are excluded by default unless regulations provide otherwise. We haven't verified the current position.
- Liechtenstein, Panama, Malta and elsewhere. We haven't checked these. Some jurisdictions allow a foundation to leave, some don't, so check your home jurisdiction's rules.
Check your own charter too. If it's silent on moving, or forbids it, you may need to amend it first under its own rules.
Tax on the way out and on arrival
Tax is the other half of this check. The UAE tax authority's guide on family foundations, published in May 2025, doesn't address a foundation changing its home. Law firms have reported an updated edition in June 2026, so check the current version.
A foreign foundation that owns UAE real estate may have to register for UAE corporate tax, depending on the income it earns. Confirm the position with a tax adviser before and after the move.
Whether your home country charges an exit or migration tax is outside this guide, so take advice there. Our guide to UAE corporate tax explains the UAE side.
Plan B: a new DMCC foundation that takes over the assets
If continuation isn't possible, set up a new DMCC foundation, transfer the assets into it, then wind down the old one.
This is an option, not a DMCC rule. It avoids depending on an unpublished procedure. The trade-off is continuity: the new foundation starts its own history, and each asset moves separately.
Dubai real estate needs a separate check. The Dubai Land Department hasn't confirmed that it will register a DMCC foundation as owner, so confirm the route before you plan around it.
Those transfers can cost money. Moving assets may trigger taxes or registration fees, for example Dubai Land Department fees on Dubai real estate. Those are government charges only: legal, service provider, administration, accounting and audit fees come on top and usually cost more. Take advice before you move anything.
Timing matters too. DMCC hasn't yet opened onboarding for new foundations. DMCC says onboarding opens "in the coming weeks" and invites people to register their interest now, so allow for that in your timing. If a family office will run alongside, our guide to the DMCC single family office explains how the two can fit together.
A worked example: a family with a Guernsey foundation
Say your family set up a Guernsey foundation fifteen years ago. It holds shares in your DMCC trading company and a Dubai apartment. You now live in Dubai and want the whole structure under one registrar.
Step one: the Guernsey side. Guernsey law lets a foundation migrate out, through the registry's online portal, on conditions set by Guernsey law that we haven't checked against DMCC. You also check the charter, since it may need amending before a move.
Step two: the DMCC side. A service firm writes to DMCC and asks whether it will agree a continuation, and on what terms. Based on DIFC, ADGM and DMCC's company rules, you prepare for questions on home permission, a council decision, solvency and proof of deregistration. None of this is confirmed by DMCC.
Step three: tax. A foreign foundation that owns UAE real estate may have to register for UAE corporate tax, depending on the income it earns. Confirm the position with a tax adviser before and after the move. Each family member also takes advice in their home country on any exit or migration tax.
If DMCC says no, or doesn't answer. You set up a new DMCC foundation once DMCC's onboarding is open. You then transfer the shares. For the apartment, check first whether the Dubai Land Department will register a DMCC foundation as owner; that isn't confirmed yet (see our DMCC foundation guide). Any transfer may trigger Dubai Land Department fees, plus legal and service provider fees on top, which usually cost more.
With a Jersey foundation, the first step changes. You'd need the Jersey regulator's permission, and whether a DMCC foundation qualifies as a recognised entity isn't verified. Confirm that before anything else.
Frequently asked questions
Can I move my foundation to DMCC today?
Not through a published procedure. DMCC's rules only allow continuation "in the manner agreed with DMCCA", and DMCC hasn't published how that works. Ask DMCC in writing, through a service firm, whether it will agree your case.
How much does it cost to move a foundation to DMCC?
DMCC hasn't published a fee. For comparison, DIFC charges USD 500 to continue a foundation in. That's a government fee only: legal, service provider, administration, accounting and audit fees, plus advice in your home country, come on top and usually cost more.
If you take Plan B instead, asset transfers may also trigger taxes or registration fees, such as Dubai Land Department fees on real estate. Those are government charges only; legal, service provider, administration, accounting and audit fees come on top and usually cost more.
How long does continuation take?
Neither DMCC nor DIFC publishes an official timeline. DIFC does require proof that you've left your old home within three months of arriving. For companies moving to DMCC, the home authority's discontinuation certificate must follow within 90 days. DMCC hasn't said whether it would apply this to foundations.
Does the foundation keep its assets and contracts?
Where continuation is available, yes. In DIFC, the foundation's property, obligations and pending proceedings carry over. DMCC's foundation rules don't say, because they set out no procedure. With Plan B, the assets move one by one to a new entity.
Next steps
Start with two documents: your foundation's charter and the law of its current home. Together they tell you whether the foundation can leave at all.
Then ask DMCC in writing, through a service firm, whether it will agree a continuation "in the manner agreed with DMCCA", and what it would need. Cost Plan B in parallel, remembering that any government fee is only part of the bill. Legal, service provider, administration, accounting and audit fees come on top and usually cost more.
Ancova structures and administers UAE foundations, holding companies and SPVs. If you'd like to test a move against your own structure, book a structuring consultation.
Sources and legal references
- DMCCA Foundations Regulations 2026, version dated 11 September 2026. Charter clause on continuation: Article 8.3(n). Regulations prevail over the charter: Article 8.4. Reserved power to effect continuation "in the manner agreed with DMCCA", with asset dispositions by council resolution: Article 13.1(i). Registration of new foundations: Article 4. Protection against foreign forced heirship and foreign judgments, UAE law excluded: Articles 23.2, 23.3 and 23.5.
- DMCC press release on the Foundations Regulations, 23 September 2026 (guidance and digital onboarding "in the coming weeks"). DMCC website, including the DMCC Foundations page, checked 28 September 2026: no continuation guidance for foundations; the page invites people to register their interest.
- DMCCA Company Regulations 2024, issued 10 October 2024, updated 2 January 2025. Transferring to and from the DMCC Free Zone: Articles 18 to 23 (application and 75% resolution: 18.1 and 18.2; refusal: 18.3; certificate of continuation and 90-day discontinuation certificate: 19.1; effect: 20 and 22; leaving: 23). Applies to companies, not foundations.
- DMCC transfer of incorporation page (companies that have transferred in).
- DIFC Foundations Law, DIFC Law No. 3 of 2018, as amended by DIFC Laws Amendment Law No. 1 of 2024. Cited by heading because the 2024 amendment renumbered articles: "Continuation of a Foreign Foundation in the DIFC", "Charter of Continuance for Foreign Foundations", "Certificate of continuance for Foreign Foundations", "Preservation of a Foundation", "Cancellation of registration", "Foundation leaving the DIFC", "Conditions applicable to a Foundation leaving the DIFC" and "Discontinuance and effect".
- DIFC Registrar of Companies table of fees, DIFC-CS-GL-03 Rev. 16: continuation of a foundation to the DIFC USD 500; from the DIFC USD 500.
- ADGM Foundations Regulations 2017: overseas foundation migrating to ADGM, sections 32 to 35; creditor notice and objections on leaving, section 36. The 2023 amendment was not reviewed.
- Foundations (Continuance) (Jersey) Regulations 2009.
- Guernsey Registry, Migration and restoration, under the Foundations (Guernsey) Law, 2012.
- Cayman Islands Foundation Companies Law, 2017 (exclusion of company-law continuation rules unless regulations provide otherwise).
- FTA guide on the taxation of family foundations, CTGFF1, 27 May 2025 (no guidance on a foundation changing its domicile). Law firms have reported an updated edition in June 2026, so check the current version.
All sources retrieved 28 September 2026 unless stated otherwise. Cover photo: Rob Young, Boats on Dubai Creek, Wikimedia Commons, CC BY 2.0, cropped.
This article is general information, not legal or tax advice. Whether a foundation can move depends on its charter, the law of its current home and DMCC's decision in your case. Take advice from a qualified practitioner before acting.
Written by
Amine Derag
Director of Strategy, Ancova Associates
Amine Derag is Director of Strategy at Ancova Associates, the Dubai advisory firm for company formation, residency, citizenship by investment, and cross-border tax structuring. He advises founders and private clients relocating to the UAE on how a UAE structure interacts with their home-country tax and reporting obligations.
Connect on LinkedInThis article is general information for educational purposes only and is not legal, tax, financial, or immigration advice. Investment thresholds, processing times, and program terms change — speak with a qualified Ancova adviser before acting.
