Abu Dhabi Global Market (ADGM) is an international financial centre established in 2015 under Abu Dhabi Law No. 4 of 2013. Physically located on Al Maryah and Al Reem Islands in Abu Dhabi, it constitutes a separate jurisdiction with its own law, regulators, and courts. UAE federal civil and commercial legislation does not apply within ADGM — the centre operates under its own independent legal framework.

A Family Foundation in the UAE is not a distinct legal entity type — it is a tax status. Article 17 of Federal Decree-Law No. 47 of 2022 (the Corporate Tax Law) allows a foundation, trust, or similar entity to obtain Unincorporated Partnership status — fiscal transparency under which income is taxed in the hands of the beneficiaries rather than at the level of the structure itself. Trusts without separate legal personality (such as DIFC/ADGM trusts) are automatically transparent. Foundations with separate legal personality (DIFC Foundation, ADGM Foundation, RAK ICC Foundation) must apply to the Federal Tax Authority (FTA) and obtain approval. For individual beneficiaries, personal investment and real estate income is generally outside Corporate Tax regardless of the foundation’s own transparency status.

Without a registered will, the UAE-based assets of a non-Muslim non-resident (bank accounts, real estate, shares in a company) are distributed under Article 11 of Federal Decree-Law No. 41 of 2022 on Civil Personal Status: 50% to the spouse, 50% split equally among the children. Bank accounts are frozen immediately on notification of death until a court establishes the heirs — a process that can take anywhere from a few months to over a year. Three main registrars allow proactive registration: DIFC Wills Service (AED 10,000, English only), ADJD in Abu Dhabi (AED 950, bilingual), and ADGM (registration at ADGM, probate handled through ADJD). UAE residency is not required for any of the three.

The UAE financial market is one of the most complex regulatory architectures in the world. Unlike most countries that have a single financial regulator, the UAE operates a multi-tier system: federal regulators, emirate-level regulators, and independent financial centre regulators. Selecting the wrong regulator means a licence that does not cover where you operate. A DFSA licence does not authorise dealing with UAE mainland clients. A VARA registration does not permit activities outside Dubai. CBUAE authorisation does not apply within DIFC or ADGM.

In 2026, ADGM can no longer be correctly described as “just another free zone for company registration.” According to ADGM’s own official model, ADGM is an international financial centre with its own civil and commercial legal system, independent courts, and direct application of English common law.

A regulatory sandbox is a restricted licence allowing a fintech company to test an innovative financial product with real customers in a controlled environment, without meeting every requirement of a full licence from day one.

Redomiciliation (also known as continuance or delocalisation) is the legal process by which a company transfers its jurisdiction of incorporation from one country to another while preserving its legal personality, corporate history, existing contracts, and all rights and obligations. The company does not cease to exist and is not re-incorporated: it continues to operate as the same legal entity — simply in a new jurisdiction.