Private foundation: DIFC: sourced answers
4 answers to specific questions — each with a verbatim quote from an official source and a link to it.
Every answer is checked against a verbatim quote from a stored copy of its source and has passed an independent review. This is reference information, not legal advice: rules change, and the outcome depends on your circumstances.
Legal form in a country
What is the minimum number of members of the governing body (directors, council)
Council of 2 or more
2 or more
«22. Council (1) A Foundation must have a Council to administer its property and to carry out its objects. (2) The Council shall comprise at least two (2) members. (3) A Founder or a body corporate may be appointed as a member of the Council. (4) A member of the Council: (a) must be so named in the Register; (b) must ensure that the Council keeps accurate Accounting Records for the Foundation; and (c) must comply with the provisions of this Law, the Charter and By-laws. (5) A person must not be appointed as a member of a Council, or be so referred to in the Register, unless he has consented in writing to being a member of the Council. (6) The appointment of a person as a member of a Council is void and will have no effect if that person is also a Guardian of the Foundation. (7) The members of a Council must conduct the Foundation’s affairs in accordance with its Charter and By-laws, this Law and any other applicable law. 11 FOUNDATIONS LAW (8) A Council member must: (a) act honestly and in good faith with a view to the best interests of the Foundation; (b) exercise the care, diligence and skill that a reasonably prudent person would exercise in comparable circumstances; …»
Source: assets.difc.com · source copy as of 2026-10-03
Which statute (act) establishes the legal form
Foundations Law No. 3 of 2018
«DIFC LAW NO.3 OF 2018 Consolidated Version No. 3 (March 2024)»
Source: assets.difc.com · source copy as of 2026-10-03
Foundations Law 3/2018
«DIFC LAW NO.3 OF 2018 Consolidated Version No. 3 (March 2024)»
Source: assets.difc.com · source copy as of 2026-10-03
Is a local registered agent (registered office with a licensed provider) mandatory
agent optional (Art. 24)
«24. The Registered Agent (1) A Foundation may, but need not, have a Registered Agent. (2) The Registered Agent of a Foundation: (a) must be appointed in accordance with this Law; and (b) has, in respect of the Foundation, the functions specified in this Law and the By-laws. (3) On the establishment of a Foundation, the proposed Registered Agent named under Article 17(2)(e) becomes the Registered Agent of the Foundation. (4) Details of any change of the Registered Agent must be provided to the Registrar within thirty (30) days of the occurrence of the change. A Foundation which fails to comply with this requirement is liable to a fine, as set out in Schedule 3. (5) A Foundation may not have more than one Registered Agent at any time.»
Source: assets.difc.com · source copy as of 2026-10-03
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