United Arab Emirates: Shareholders

Choosing between an SPV, holding company and foundation in the UAE depends on what you need the structure to achieve. An SPV can isolate specific assets, a holding company can bring businesses under common ownership, while a foundation can support long-term family wealth and succession planning.

Federal Decree-Law No. 20 of 2025 introduces significant amendments to the UAE's Commercial Companies Law, fundamentally reshaping corporate structuring possibilities. How do statutory drag-along and tag-along rights, multiple share classes for LLCs, and cross-jurisdictional redomiciliation enhance transactional flexibility and minority protections? This analysis examines the sophisticated evolution of the UAE's corporate legal framework and its implications for complex investment structures.

The Abu Dhabi Global Market ("ADGM") is quickly becoming one of the most attractive jurisdictions in the United Arab Emirates for establishing Special Purpose Vehicles ("SPVs").