Holding Structures
A holding company holds assets or controls a group of companies. In the UAE it can be a DMCC Holding Company or Special Purpose Vehicle (SPV), an ADGM SPV or a DIFC Prescribed Company.
What Ancova does
Ancova structures and administers UAE foundations and holding companies. We start with a confidential consultation to map your goals before recommending a structure.
Group Control
DMCC describes its Holding Company licence as a way to bring several businesses under central control and to oversee subsidiaries and investments together. A DMCC company with subsidiaries prepares group accounts as well as its own.
UAE Tax Position
UAE corporate tax is 0% on taxable income up to AED 375,000 and 9% above. A Qualifying Free Zone Person that meets the conditions pays 0% on qualifying income and 9% on other taxable income. The conditions include adequate substance and audited financial statements. For a Qualifying Free Zone Person, holding shares and other securities for investment is a qualifying activity. Owning or exploiting immovable property is an excluded activity, except commercial property in a free zone in transactions with Free Zone Persons.
Foundation Ownership
A family foundation can own the holding company. If the Federal Tax Authority (FTA) treats the foundation as tax transparent, a company it wholly owns and controls may apply for the same treatment. In the example in the FTA's family foundations guide, the company must meet the conditions itself and apply.
Holding structures: quick facts
The Facts That Matter for a UAE Holding Company
Figures and rules on this page were checked between 8 and 10 November 2026 against DMCC's SPVs and Holding Companies page, its announcement of 5 May 2025 and its List of Approved Activities, the DMCCA Company Regulations, ADGM's Special Purpose Vehicles page, DIFC's August 2026 announcement of the amended Prescribed Company Regulations, Federal Decree-Law No. 47 of 2022, Ministerial Decision No. 229 of 2025, Ministerial Decision No. 261 of 2024 and the FTA's family foundations guide CTGFF1 (June 2026).
DMCC holding licences
SPV and Holding Company
Launched by DMCC on 5 May 2025
DMCC announcement, 5 May 2025Physical office for either DMCC licence
Not required
A registered office address is still needed: the registered agent's office
DMCC SPVs and Holding Companies pageADGM SPV
Passive holding company
Keeps certain assets and liabilities apart so that financial and legal risk stays contained; it cannot run an operating business or hire staff
ADGM Special Purpose Vehicles pageDIFC Prescribed Company
Open to any applicant
Under amended regulations enacted on 24 July 2026. It stays a passive holding vehicle with no staff and uses a Corporate Services Provider unless exempt
Dividends from UAE resident companies
Exempt from corporate tax
Federal Decree-Law No. 47 of 2022, Article 22
Federal Decree-Law No. 47 of 2022 (PDF)
Key features
- Holding forms in DMCC, ADGM and the DIFC
- A DMCC Holding Company centralises control of several businesses
- A DMCC SPV holds specific assets, such as real estate or intellectual property, and has no capacity to trade
- No physical office needed for a DMCC SPV or Holding Company; a registered office address is still required
- Can be owned by a family foundation
How We Help
Structuring and administration of your holding company, built around your goals
[ 01 ]
Goals and assets
We map what you own, who owns it today and what the structure has to achieve, then recommend a structure.
[ 02 ]
Legal form
Each legal form has its own rules, for example on the office and on the use of a registered agent or service provider. We go through the options with you.
[ 03 ]
Ownership above the company
A family foundation can own the holding company. We go through that layer with you.
[ 04 ]
Tax conditions
A Qualifying Free Zone Person must meet conditions that include adequate substance and audited financial statements. A person that fails a condition loses the status for that tax period and the next four. We go through the conditions with you.
[ 05 ]
Administration
A DMCC company's accounts follow IFRS, are audited by a DMCCA-approved auditor and are filed with DMCC; DMCCA may waive these provisions (DMCCA Company Regulations). We administer the holding company with you.
Compare structures
Other wealth-protection structures
Registry costs, service provider rules, property use and tax for the DIFC and ADGM vehicles are compared in our guide DIFC SPV vs ADGM SPV: Which Holding Vehicle Fits.
Reviewed by Amine Derag, Director of Strategy, Ancova Associates. Last checked: .
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