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Jurisdiction: Ras Al Khaimah, UAE

Information on this site is of a general nature and does not constitute investment advice or an offer. © 2026 RAK Family Office. RAKEZ, UAE.

Definition
A RAK ICC Foundation is a legal entity without share capital or owners, registered at the Ras Al Khaimah International Corporate Centre. Assets legally belong to the foundation, not the founder, and are managed by a Council for beneficiaries under the Charter. The 2025 amendments to the RAK ICC Foundations Regulations introduced direct firewall provisions and a 3-year limitation period on asset transfer challenges.

What changed in RAK ICC 2025

Amendments to the RAK ICC Foundations Regulations entering force in 2025 materially strengthened foundation protection and introduced new dispute resolution mechanisms.

Firewall protection

Asset transfer validity, beneficiary rights, and Council authority are governed exclusively by UAE law. Foreign judgments on these matters have no legal effect in the UAE. Per Art. 4, RAK ICC Foundations Regulations 2025.

3-year limitation period

Any challenge to asset transfer into the foundation — including creditor fraud claims — must be brought within 3 years of transfer. After expiry, the transfer cannot be challenged.

Arbitration powers

Disputes between the Council, founder, and beneficiaries can be resolved through private arbitration with enforceable awards. This eliminates lengthy court proceedings and ensures confidentiality.

Duress protection

Actions taken under coercion from a foreign judicial or administrative body — including asset repatriation demands — are nullified under UAE law and carry no legal consequences for the foundation.

How to register a RAK ICC Foundation

01

Structuring & KYC

Defining foundation purpose, Council composition, beneficiaries, and protector. Collecting KYC documentation (passports, source-of-funds evidence). Timeline: 1–2 weeks.

02

Document preparation

Drafting the Foundation Charter and By-Laws. The Charter is registered with RAK ICC; the By-Laws remain confidential and contain detailed beneficiary terms. Timeline: 1 week.

03

RAK ICC registration

Submission by a licensed registered agent to RAK ICC. Approval and issuance of certificate of registration. Timeline: 3–10 business days.

04

Bank account opening

Selecting a UAE partner bank (RAKBANK, Mashreq, FAB, Emirates NBD). Completing bank due diligence. Timeline: 2–4 weeks.

05

Asset transfer

Formal transfer of assets into the foundation. Cash — immediately; real estate and company interests — 30–90 days. The 3-year limitation period begins from the transfer date.

RAK ICC vs DIFC, ADGM, Cayman

ParameterRAK ICCDIFCADGMCayman
Setup cost$15,000–25,000$80,000–200,000+$60,000–150,000+$20,000–50,000
Timeline4–6 weeks8–16 weeks6–12 weeks6–12 weeks
Minimum capital$100$0 (DFSA discretion)$0 (FSRA discretion)$0
Firewall provisionsYes (2025 amendments)Partial (DIFC court)Partial (ADGM court)Yes (STAR Trust)
Public registerNoNoNoNo
CIS specialisationHigh (RAK Family Office)ModerateLowLow
Annual maintenance$2,000–4,000$15,000–40,000$10,000–30,000$5,000–15,000

Sources: RAK ICC 2025, DIFC Authority 2024, ADGM 2024, PwC UAE. Costs are indicative and depend on structure complexity.

Cost of RAK ICC Foundation registration

One-time costs

  • RAK ICC registration fee: $3,000–5,000
  • Legal fees (Charter + By-Laws): $5,000–15,000
  • Due diligence & KYC: $1,000–3,000
  • Bank account opening: $1,000–2,000
  • Total first year: $15,000–25,000

Annual recurring

  • RAK ICC licence renewal: $1,500–2,500
  • Registered agent: $500–1,000
  • Annual audit (if required): $0–2,000
  • Total per year: $2,000–5,000

Comparison

An equivalent DIFC structure costs $80,000–200,000+ in annual maintenance. RAK ICC Foundation is 10–20x cheaper with comparable legal protection for $10M–$50M families.

Frequently asked questions

A RAK ICC Foundation is a standalone legal entity with no shareholders or share capital. Unlike a company, the foundation is owned by no one: it is managed by a Council and serves beneficiaries as defined in the Charter. Assets legally belong to the foundation, not the founder, creating robust protection from creditors and foreign court judgments.

Sources

  1. [1] RAK ICC. Consolidated Foundations Regulations 2025.
  2. [2] Campden Wealth / UBS. Global Family Office Report 2024.
  3. [3] DIFC Authority. Family Wealth Centre Annual Report 2024–2025.
  4. [4] EY. UAE Corporate Tax Guide for Family Structures. 2024.
  5. [5] PwC UAE. Individual Taxation and Wealth Planning. 2024.

Start your RAK ICC Foundation

Initial consultation is free and confidential. We will define the optimal foundation structure, Council composition, and asset transfer strategy.

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