The differences at a glance
Legal basis
ADGM: Foundations Regulations 2017, with English common law applying directly.
DIFC: DIFC Foundations Law 2018.
Minimum assets
ADGM: initial assets of USD 100.
DIFC: no minimum.
Registered agent
ADGM: a licensed company service provider is required unless the foundation is exempt.
DIFC: no registered agent required; the foundation needs a registered address in the DIFC.
Protection
Both jurisdictions protect foundation assets against foreign forced heirship claims. The DIFC’s firewall provisions are often described as broader.
Costs
ADGM’s government fees are generally lower than the DIFC’s, and registration is fully digital.
Our view
For families who value low set-up costs, digital registration and a licensed partner on the ground, ADGM is usually the more practical choice. Where a structure already sits in Dubai, the DIFC can make sense; through our sister firm in Dubai, we know both jurisdictions.
Last reviewed September 2026. General information, not legal or tax advice.