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StructureUAEReviewed October 2026
A civil-law wealth-holding structure that owns assets in its own name for a defined purpose or set of beneficiaries, sitting between a company and a trust. Foundations in the DIFC and ADGM give families the control and succession features of a trust within a civil-law structure.
A definition of an established legal or tax concept for general information. It is not advice on any individual situation.
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