Private Wealth 2026

UAE

Qatar

Dubai

U.A.E.

Law and Practice Contributed by: Ildar Yuvakaev, Ruslan Akhmetov, Olga Serova and Daiana Ubushaeva Consigliere Group

Oman

Saudi Arabia

Contents 1. Tax p.620

6. Roles and Responsibilities of Fiduciaries p.629 6.1 Prevalence of Corporate Fiduciaries p.629 6.2 Fiduciary Liabilities p.629 6.3 Fiduciary Regulation p.630 6.4 Fiduciary Investment p.630 7. Citizenship and Residency p.631 7.1 Requirements for Domicile, Residency and Citizenship p.631 7.2 Expeditious Citizenship p.631 8. Planning for Minors, Adults with Disabilities and Elders p.631 8.1 Special Planning Mechanisms p.631 8.2 Appointment of a Guardian p.632 8.3 Planning for Incapacity p.632 8.4 Elder Law p.632 9. Planning for Non-Traditional Families p.633 9.1 Children p.633 9.2 Same-Sex Marriage p.633 9.3 Cohabitation and Unmarried Couples p.634 10. Charitable Planning p.634 10.1 Charitable Giving p.634 10.2 Common Charitable Structures p.634

1.1 Tax Regimes p.620 1.2 Exemptions p.621 1.3 Income Tax Planning p.621 1.4 Pre-Immigration and Exit Planning p.621 1.5 Taxation of Real Estate Owned by Non-Residents and Non-Citizens p.622 1.6 Stability of Tax Laws p.622 1.7 Transparency and Increased Global Reporting p.623 2. Succession p.623 2.1 Cultural Considerations in Succession Planning p.623

2.2 International Planning p.623 2.3 Forced Heirship Laws p.624 2.4 Marital Property p.624 2.5 Transfer of Property p.624 2.6 Transfer of Assets: Vehicle and Planning Mechanisms p.624 2.7 Transfer of Assets: Digital Assets p.625

3. Trusts, Foundations and Similar Entities p.625 3.1 Types of Trusts, Foundations or Similar Entities p.625 3.2 Recognition of Trusts p.626 3.3 Taxation of Trusts, Foundations and Similar Entities Located in Other Jurisdictions p.626 3.4 Tax Consequences of Fiduciary and Beneficiary Roles p.626 4. Family Business Planning p.627 4.1 Asset Protection p.627 4.2 Succession Planning p.627 4.3 Transfer of Partial Interest p.627 5. Wealth Disputes p.628 5.1 Trends Driving Disputes p.628 5.2 Mechanism for Compensation p.628

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