Setting up a 家族-owned 事業 UAEで

The UAE has introduced a dedicated legislative framework through Federal Decree-Law No. 37 of 2022 Concerning 家族 Businesses. The framework addresses matters including 家族-事業 登録, ownership, governance, share transfers, continuity and dispute management. Official UAE 家族-事業 legislation

KPM Global サービス can help families establish or restructure UAE businesses with licensing, ownership, governance, 税務, 会計, banking and succession requirements considered together.

In ordinary commercial language, a 家族-owned 事業 is a 会社 in which members of one 家族 own, control or manage a substantial part of the enterprise.

Not every 会社 with two related 株主 automatically receives a special 法務 status under the UAE 家族-事業 legislation. Eligibility and 登録 under the applicable framework should be assessed separately from ordinary 会社 incorporation.

A 家族 can therefore own a UAE 会社 without formally registering it under the dedicated 家族-事業 regime. Formal 登録 may offer additional governance and continuity tools where the applicable requirements are met.

The UAE provides an attractive base for 家族 enterprises because it combines regional market access with modern corporate, banking and wealth-structuring options.

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No personal income 税務 on ordinary salaries and personal investment income under the current general framework

The UAE Government confirms that full foreign ownership is available for many メインランド commercial activities, subject to the applicable 事業活動 and regulatory requirements. UAE Government foreign-ownership guidance

"家族 事業" describes ownership and control. It does not, by itself, identify the 法務 form.

A 家族 事業 might operate as:

The right 法務 form depends on:

The 家族 should choose the structure that supports the next decade of the 事業—not merely the cheapest first-year ライセンス.

Federal Decree-Law No. 37 of 2022 created a federal framework specifically concerning 家族 businesses.

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The law does not mean every 家族-owned 会社 is automatically placed on a 家族-事業 register. 登録 and eligibility conditions apply, and local implementation mechanisms may also be relevant.

The 家族 should confirm:

家族-事業 登録 should be treated as a deliberate governance step rather than a marketing label.

A newly formed 会社 may first need to complete ordinary commercial 登録 and licensing before considering 登録 under the dedicated 家族-事業 framework.

Formal 家族-事業 登録 may be particularly valuable where:

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A 家族 会社 can potentially be established on the メインランド or in a フリーゾーン.

A メインランド LLC is a common choice for operating 家族 businesses because it can accommodate several 株主 and provide limited liability, subject to applicable law and corporate documents.

A フリーゾーン 会社 may suit:

Each フリーゾーン has its own:

The 家族 must also understand how the フリーゾーン 会社 may conduct 事業 with メインランド customers.

The 事業 should not choose a 管轄区域 based only on a promotional ライセンス price.

A 家族 planning several subsidiaries may prefer a 管轄区域 that supports both operating and holding entities.

An LLC is often suitable for active 家族 businesses involving several 株主. It can provide a separate corporate identity and limited liability, subject to the law and any personal guarantees.

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A civil 会社 can be relevant for specified professional activities. The liability, ownership and management consequences should be reviewed carefully.

A フリーゾーン entity can accommodate one or more individual or corporate 株主, depending on the 当局.

A holding 会社 can own shares in operating subsidiaries and may help separate ownership, management and 事業 risk.

A larger 家族 enterprise may consider a private joint-stock structure where broader shareholding, institutional governance or future capital raising is contemplated.

A foundation may hold 会社 shares as part of a wider succession and wealth-governance plan. Specialist 法務 and 税務 advice is essential.

Individual 株主 or a Holding 会社?

家族 members may own the operating 会社 directly, or ownership may sit under a holding entity.

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UAEでの手続きに必要な内容を確認し、次のステップを日本語で案内します。

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A 50:50 structure can create deadlock if the 株主 disagree and the documents contain no resolution mechanism.

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The 家族 should distinguish emotional equality from legally workable governance.

One of the most important 家族-事業 principles is separating ownership from employment and management.

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The Memorandum or 定款（Articles of Association） establish the 会社's formal constitutional rules. A 株主' agreement can address more detailed commercial and 家族 arrangements, subject to enforceability and consistency with UAE law and the registered constitutional documents.

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The agreement should be prepared by qualified UAE 法務 counsel and coordinated with the 会社's registered documents.

A 家族 charter—or 家族 constitution—is a broader governance document describing how the 家族 and 事業 will interact.

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The UAE 家族-事業 framework expressly recognises the role of a 家族 charter.

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A mature 家族 enterprise may use three distinct decision-making levels.

Discusses 家族 values, 家族 employment, succession, education and communication.

Oversees 会社 strategy, risk, senior management and major corporate decisions.

Keeping these functions separate reduces confusion. A 家族 dinner should not replace a properly recorded board meeting, and operational managers should not need approval from every relative for ordinary 事業 decisions.

Reserved matters are decisions requiring approval beyond ordinary management 当局.

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A written 家族 employment policy helps prevent disputes about who is entitled to work in the 会社.

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家族 従業員 should normally receive market-based remuneration for their work. Dividends should arise from ownership, not from job title or 家族 seniority.

家族 businesses sometimes fail to distinguish among:

The 会社 should avoid allowing 家族 members to withdraw funds without approval or documentation. This can distort profits, create shareholder disputes and weaken banking and 税務 records.

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Minority 家族 株主 may have limited practical influence if the documents provide unrestricted majority control.

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Restrictions must comply with the law and the 会社's 法務 form. They should be incorporated into appropriate binding documents rather than left as a verbal 家族 expectation.

The 家族 should decide whether spouses may:

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The treatment should reflect 家族 values, succession plans and applicable inheritance, matrimonial and corporate laws.

A successor should not be selected only because of age or 家族 seniority.

The 家族 can establish a development path involving:

Ownership succession and management succession can occur separately. A child may inherit economic ownership without becoming the 会社's chief executive.

Succession should be planned while the 創業者 are active and capable.

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A succession plan should coordinate 会社 documents, wills, foundations, shareholder agreements and the laws relevant to each shareholder.

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The 会社 should not assume the surviving 家族 members can immediately redistribute the deceased shareholder's shares informally.

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A will can form part of the succession framework, particularly for expatriate 株主. However, a will alone may not resolve every 事業-continuity issue.

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UAE foundations can be considered for succession, governance, asset-holding or philanthropic purposes, depending on the relevant 管轄区域 and 家族 objectives.

A foundation is generally a separate 法務 structure without 株主. It may hold assets for stated purposes and beneficiaries under its charter and by-laws.

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A foundation should not be established solely because it sounds prestigious. The 家族 must consider:

The FTA has published detailed 法人税 guidance concerning 家族 foundations and the conditions under which qualifying structures may apply to be treated as unincorporated partnerships for 税務 purposes. FTA Taxation of 家族 Foundations ガイド

A commercial operating 会社 is not automatically a "家族 foundation" for 法人税 purposes.

A holding 会社:

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Some families use a foundation above a holding 会社, with operating businesses below it. This can be effective but introduces additional 法務, 税務, 会計 and administration requirements.

The 家族 should distinguish:

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High-value real estate or intellectual property may sometimes be held outside the operating 会社 and used under formal agreements.

The 家族 should identify:

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書類 may include:

銀行-account approval cannot be guaranteed by a licensing 当局 or consultant.

家族 companies must maintain accurate ownership and control information.

The 会社 should document:

Using several 家族 holding entities does not remove beneficial-ownership disclosure requirements.

家族-owned companies are subject to the same 法人税 framework as other UAE businesses unless a specific provision applies.

The 事業 should address:

Transactions between a 会社 and its owners, directors, officers or related 家族 entities require particular attention.

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The label "家族 arrangement" does not replace arm's-length analysis or the applicable 法人税 requirements.

Related UAE companies may consider a 法人税 Group or VAT Group where the respective statutory conditions are satisfied.

A 法人税 Group can allow qualifying UAE resident juridical persons to be treated as one taxable person for 法人税 purposes. Ownership and other conditions apply.

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A 家族 会社 must register for VAT when the applicable mandatory threshold and conditions are met.

Mandatory 登録 generally applies when taxable supplies and imports exceed AED 375,000 under the historical or anticipated turnover tests. Voluntary 登録 may be available above AED 187,500.

The 事業 should monitor:

Each 法務 entity should be assessed separately unless it joins an approved VAT Group.

The 会社 should implement:

Financial information should be available to authorised 家族 株主 through an agreed reporting process.

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Even where not legally mandatory, an audit or independent financial review can improve trust between 家族 branches.

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Being a shareholder does not automatically regularise every type of work performed for the 会社.

The 家族 should distinguish among:

A 家族 enterprise should consider professional management when the 事業 outgrows the 創業者' operational capacity.

Non-家族 executives may contribute:

Their 当局, reporting lines and incentives should be clearly defined.

A professional executive should not be undermined by informal instructions from multiple 家族 members.

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A 家族 事業 may later need growth capital or a strategic partner.

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The 家族 charter may need to distinguish between 家族 governance and investor rights.

Even a 家族 that does not currently intend to sell should build a transferable enterprise.

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A 事業 that exists only through the founder's personal relationships is difficult to value or transfer.

Individual 家族 株主 may need:

Requirements vary by 当局, 事業活動, 法務 form and ownership chain.

Confirm whether the 事業 is intended to provide employment, generate investment returns, preserve wealth or create a multigenerational operating group.

Identify 創業者, immediate 株主, future heirs and branches of the 家族.

Determine the activities, customer markets, operating locations, 従業員 and expected transactions.

Compare market access, premises, ビザ, regulatory and 税務 implications.

Assess LLC, フリーゾーン 会社, holding 会社 and other suitable structures.

Determine whether one 会社 is sufficient or separate ownership and operating entities are preferable.

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Coordinate the constitutional documents, 株主' agreement and 家族 charter.

Reserve the name, obtain approvals, sign documents, secure premises and obtain the ライセンス.

プロセス the establishment card, visas, medical fitness and Emirates IDs where required.

Separate personal and 事業 money and implement reporting from the first transaction.

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家族 membership should not replace qualifications, performance and accountability.

Unexpected death or incapacity can disrupt ownership and banking 当局.

Wills, 会社 documents and shareholder agreements should work together.

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KPM Global サービス can coordinate the commercial, licensing, 税務 and 会計 aspects of establishing or restructuring a UAE 家族 事業.

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Specialist UAE 法務 advice should be obtained for 家族 charters, shareholder agreements, wills, foundations, inheritance and enforceability. 税務 outcomes should be confirmed using the facts and legislation applicable at the relevant time.

Full foreign ownership is available for many メインランド and フリーゾーン activities, subject to the 事業活動, 法務 form and regulatory requirements.

Not every 家族-owned 会社 is automatically registered under the dedicated framework. Eligibility, application and 当局 requirements must be assessed.

3. What is the best 法務 structure for a 家族 事業?

An LLC is common for operating businesses, while a holding 会社 or foundation structure may be appropriate for larger groups and succession planning. The best structure depends on the 家族's objectives.

メインランド may suit broad onshore operations, while a フリーゾーン may suit international サービス, holding activities or export-oriented 事業. The 事業活動 and customer market should determine the choice.

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Yes, subject to capacity, age and 当局 requirements. Minor ownership requires specialist advice and appropriate arrangements.

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A 家族 charter records the 家族's governance principles, including ownership, employment, succession, dividends, dispute management and participation of future generations.

Its enforceability depends on its terms and interaction with applicable law and 会社 documents. Binding provisions should be coordinated with qualified 法務 counsel.

It is often advisable where several 家族 members own the 会社. It can regulate voting, management, transfers, deadlock, valuation and exit rights.

Yes. 家族 members can own shares while professional managers or selected relatives operate the 事業.

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The constitutional documents and 株主' agreement can include permitted-transfer rules, pre-emption rights and approval mechanisms, subject to UAE law.

The outcome depends on the 会社 documents, applicable succession law, wills and ownership structure. Advance 法務 and succession planning is essential.

Requirements depend on nationality, religion, residence, 家族 circumstances and assets. Each shareholder should obtain individual UAE succession advice.

Potentially, where the chosen 管轄区域 and structure permit it. 法務, 税務, control and banking implications must be reviewed.

A holding 会社 has 株主 and owns subsidiaries or investments. A foundation has no 株主 and holds assets under its charter for stated purposes or beneficiaries.

Yes, the ordinary 法人税 framework applies unless a specific exemption or treatment is available. 家族 ownership alone creates no exemption.

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This depends on its 管轄区域, 法務 form, regulatory status and 税務 position. Audited accounts may also be required by banks, 投資家 or 株主.

Yes, if permitted by the 会社 documents and approved by the owners. The 家族 should define control, governance and investor-exit rights before admission.

Only activities approved under the ライセンス may be conducted. Unrelated or regulated activities may require additional licences or separate entities.

An eligible UAE 会社 can generally sponsor owners and 従業員, subject to its facility, immigration allocation and the applicable procedures.

Yes. KPM Global サービス can review licensing, ownership, group structure, 税務, 会計, banking and コンプライアンス while coordinating specialist 法務 work where required.