The ADGM Foundations Regime was introduced in 2017 as a common law alternative to trusts for financial planning and structuring purposes. Foundations, like trusts, are utilized for a variety of purposes including wealth management, family wealth preservation, succession and tax planning, asset protection, corporate structuring, and public interest foundations (excluding charities) across generations.

Unlike trusts, however, Foundations are incorporated as a separate legal entity with their own distinct attributes and legal personality. In this respect, foundations are similar to companies but without shareholders (orphan entities) and offer clients the opportunity of using a local structure within a regulated Tier 1 financial center in the UAE instead of having to rely on vehicles from outside the region.