Fiduciary & Legacy
With USD 1 trillion estimated to pass from gen-2 business families to millennials within 10 years in the Gulf, private client practice and inter- generational planning has gained substantial momentum regionally.
With 610+ SFOs/PICs under administration, we have second-to-none experience and local practical know-how structuring SFOs in the DIFC and ADGM.
Foundations are at the heart of the UAE’s wealth structuring toolkit and are becoming the preferred vehicle for globally mobile families seeking to safeguard wealth across generations. Their use has increased a hundred-fold since they were introduced in the UAE in 2017 – reflecting the growing demand for sophisticated asset protection and succession planning tools and the rapid shift toward institutionalised governance frameworks.
Recognised at the WealthBriefing MENA Awards for “Best Foundation Creation” in 2025 and “Best Succession Estate Planning Services” for a record seven consecutive years [2016-2023], M/HQ is setting the industry standard in addressing these evolving needs and challenges, making us the most widely recognized and respected choice in the region.
Recent Work
Restructuring Multi-Asset Group with UAE Corporate Tax Considerations
Advised Dubai-based entrepreneurial family on the restructuring of a large group of entities holding multiple different assets classes (incl. real estate), taking UAE Corporate Tax impact into consideration
Advised Emirati Family on Post-Patriarch Succession and Corporate Structure
Advised prominent Emirati family on the impact of the demise of the patriarch, in relation to corporate structure comprising several free zones and mainland entities, ultimately held by DIFC Foundation – arrangement initially implemented by M/HQ.
Established DIFC Foundation for Trust to Remunerate Senior Oil and Gas Employees
Advised on and incorporated a Purpose DIFC Foundation to act as the corporate Trustee of a DIFC Trust, formed with the purpose of introducing a flexible mechanism to remunerate senior employees of a large Oil & Gas conglomerate.
Advised Forbes 500 Family on Wealth Relocation and Structuring in UAE
Advised a Forbes 500 family on the relocation of part of their wealth to the UAE, along with the implementation of best suited consolidation tools (i.e. DIFC Trust, DIFC Private Trust Foundation, and DIFC Prescribed Company), taking tax, ownership restriction and legacy planning aspects into consideration, to structure and protect their wealth.
How we can help
We have unparalleled experience advising both local and international families – whether Muslim or non- Muslim – with Middle East exposure on a broad range of business continuity and inter- generational legacy planning issues and the gradual involvement of the next generation
A Emphasizing local solutions and accounting for Sharia principles where appropriate we provide families with unique practical insight, ensuring that the solutions we craft are not just theoretical but grounded in the fabric of the region’s nuances.
Particularly, our mastery of DIFC and ADGM legacy planning tools sets us apart in the industry landscape.
“The extraordinary momentum witnessed since 2021 in regional structure optimization and inter-generational legacy planning is continuing to gain traction in 2024, set to become another record year in families implementing intergenerational legacy strategies involving their core, regionally- based revenue generating assets. It is a genuine source of pride that many of these families – a majority of GCC origin – have turned to M/HQ for advice and ongoing support”
Yann Mrazek, Managing Partner
“A leading authority in the area when it comes to wealth structuring. […] a go-to”
“[…] very modernised practice, […] one of the key anchors when it comes to foundations.”
Chambers & Partners
“Good command of local structures”
“Absolutely excellent.”
Chambers & Partners
“Extremely well known for [their] foundation work”
“Highly regarded”
Chambers & Partners
“Extremely helpful, flexible, fast and responsive – whatever you need, [they] will find you a solution.”
“very good at explaining things and breaking things down simply”
Chambers & Partners
