The introduction of the UAE’s Golden Visa program and the implementation of Corporate Tax have significantly reshaped the region’s economic and regulatory landscape. While the Golden Visa has attracted global investors, entrepreneurs, and high-net-worth individuals seeking long-term residency in a stable, business-friendly environment, the rollout of Corporate Tax has prompted a reassessment of structuring and asset protection strategies.
As a result, DIFC Foundations have emerged as a preferred vehicle for those seeking robust succession planning, asset protection, tax efficiency, and long-term governance within a common law framework. Their flexibility and strong legal standing make them ideally suited to meet the complex needs of internationally mobile wealth.
In our earlier article, DIFC Foundations: A Modern Succession Planning Tool for Global Wealth, we explored the mechanics of setting up and administering these structures. In this follow-up, we turn our focus to a critical but often underappreciated element of long-term success: governance.
Governance as a Strategic Priority
As DIFC Foundation structures grow in complexity, so too does the need for experienced, independent governance. This is where a Corporate Councillor and Corporate Guardian become essential. These professional appointments provide the oversight and continuity required to ensure the founder’s intent - whether personal, philanthropic, or institutional - is upheld and enhanced over time. They also serve as a safeguard against internal conflict, regulatory risk, and mission drift.
Compliance, Continuity, and Credibility
In today’s DIFC environment - characterized by cross-border investments, multi-generational wealth, and increasingly sophisticated holding structures - governance is not a luxury; it is a necessity. Families are establishing multi-jurisdictional trusts, family offices are navigating succession across continents, and enterprises are preparing for IPOs or global expansion.
In each case, the presence of a Corporate Councillor and Corporate Guardian strengthens the foundation’s governance framework. The Councillor ensures decisions remain aligned with the founder’s intent and legal obligations, while the Guardian safeguards the foundation’s long-term purpose, particularly in the event of the founder’s incapacity or death.
Together, they provide independent stewardship, reduce internal conflict, and ensure compliance with both local and international standards, supporting strategic goals across generations.
Supporting Legacies with Care and Insight
Trident Trust offers both Corporate Councillor and Guardian services, backed by decades of practical fiduciary experience across jurisdictions. Our role extends beyond technical and legal compliance - we act as a trusted partner throughout the life of the structure, ensuring it remains aligned, effective, and resilient. Our governance services enable:
- Proactive risk mitigation and conflict resolution
- Alignment of foundation goals with evolving family or business dynamics
- Continuity of oversight across generations and jurisdictions
- Independent governance, free from internal bias or personal agendas
From Setup to Stewardship
As the UAE continues to position itself as a global hub for private wealth and innovation, those who combine strategic structuring with experienced governance will be best placed to deliver long-term value to clients.
As one of the largest independent global providers of corporate and fiduciary services, we can assist with the establishment of DIFC Foundations, as well as providing corporate Guardian and Council Member services from our local office in DIFC. We offer corporate formation and administration services in more than 20 internationally recognised corporate domiciles, and trust establishment and professional trustee services in over 15 jurisdictions worldwide.
For more information, you may also want to read our DIFC Foundation Key Facts or our Corporate Guardian Services Key Facts and Corporate Council Services Key Facts, or reach out to Mark McClurg, Senior Manager – Business Development at mmclurg@tridenttrust.com.