UAE Trends and Developments Contributed by: Yann Mrazek, Kath Zagatti, Hermione Harrison and Ksenia Shvalova, M/HQ Corporate Services Ltd
Institutional data illustrates the depth of this evolu- tion. The 2025 annual results of the Dubai International Financial Centre (DIFC), published in February 2026, report 1,289 family-related entities (up 61% year-on- year) and 1,115 foundations (up 66% year-on-year). These figures reflect not only inbound migration but also increasing demand for formalised wealth govern- ance structures. The significance of this growth lies in the develop- ment of a comprehensive wealth infrastructure within a single jurisdiction: regulated advisers and fiduciar- ies, common law courts, flexible holding and invest- ment vehicles, and residency pathways that support long-term anchoring. The UAE is therefore attracting capital alongside structuring activity and long-term institutional commitment. The result is a jurisdiction that functions as both an economic base and a platform for succession plan- ning – where wealth creation, management and gen- erational transition are addressed within an integrated legal and regulatory framework. The generational transfer of wealth: governance and structural continuity The migration of private wealth to the UAE coincides with the largest intergenerational transfer of private capital in modern history. UBS estimates that approxi- mately USD6.9 trillion of billionaire wealth is expected to transfer by 2040. Record levels of inherited wealth have already begun to pass to the next generation. The transfer cycle is not prospective – it is underway. Much of this wealth was created over the past three to four decades by first-generation entrepreneurs in technology, infrastructure, energy, finance, private equity and real estate. Ownership structures were often highly concentrated, with decision-making authority centralised in the founder. The challenge of succession is therefore not merely financial – it is structural. Many wealth creators retain significant exposure to founder-led operating companies, private investment platforms and illiquid property portfolios. Control is embedded in voting arrangements, shareholder agreements, board appointments and commercial
relationships closely associated with the founder’s authority and leadership. Succession planning must therefore address three interdependent considerations. Continuity of control Continuity of control concerns preserving effective decision-making authority. In founder-led structures, control is often concentrated in voting rights, board influence and personal leadership capital. Upon tran- sition, dispersed ownership or unclear governance can weaken strategic direction. Consolidating vot- ing power through holding vehicles, foundations or defined appointment rights helps preserve stability and avoid deadlock. Preservation of asset integrity Preservation of asset integrity focuses on protecting the economic substance of the estate. Illiquid busi- nesses and concentrated holdings are vulnerable to fragmentation or forced sale if succession is unstruc- tured. Where assets are indivisible, equal division may be impractical. Separating economic entitlement from ownership control helps protect value and preserve long-term positioning. Governance legitimacy across generations Governance legitimacy concerns the authority of suc- cessors. Founders derive credibility from achievement and relationships; successors inherit ownership but not automatically the same standing. Without institu- tionalised governance, leadership may be contested and stakeholder confidence weakened. Embedding authority within defined constitutional frameworks converts personal authority into institutional authority and reduces transition risk. These three dimensions are mutually reinforcing. Weakness in one – whether fragmented control, com- promised asset integrity or contested legitimacy – can destabilise the others. Effective succession planning therefore requires co-ordinated structural design rath- er than isolated estate distribution measures. In this context, the UAE’s increasing role as a struc- turing jurisdiction is closely connected to its ability to provide institutional tools capable of addressing all
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