Tax Advisory

Private Advisory

Foundations.

A structure of its own — for succession, governance and giving.

What it is

What a foundation is.

A foundation is a legal entity in its own right — an orphan structure with no shareholders and no owners. Like a company, it holds and contracts in its own name; like a trust, it holds wealth for the people or purposes the founder sets out. A council administers it under a charter, with a guardian to oversee. For clients from a civil-law background, for whom the trust can feel unfamiliar, the foundation is often the more natural instrument — and in the UAE, the DIFC and ADGM foundation has made it a regional option of real standing.

As with trusts, our role is advisory. We determine whether a foundation fits your purpose, design its charter and governance, place it in the right jurisdiction, and instruct and coordinate the licensed agents who form and administer it. We do not sit on your council or act as your agent — those roles belong with the regulated providers we select on your behalf.

How we advise

Suitability and design

Whether a foundation suits your purpose better than a trust, and how its charter, council and guardian should be framed.

Jurisdiction selection

Choosing the regime — the DIFC or ADGM in the UAE, Jersey, Guernsey, Liechtenstein, Panama and others — for recognition, control and tax.

Succession and forced heirship

Arranging the orderly transfer of wealth, including insulation from forced-heirship claims where the law provides for it.

Family governance

Using the foundation as a durable framework for how a family holds, governs and passes on its interests.

Philanthropy

Establishing charitable and family foundations to give in a structured, lasting and tax-aware way.

Holding and consolidation

Using a foundation to hold a family business, investments or other structures — often as the apex of a wider plan.

Important information

The basis on which we advise.

This page is general in nature and does not constitute tax, legal or financial advice. Advice is given only under a formal engagement, on the basis of your specific circumstances.

ORA Black advises on the design, selection and coordination of structures; it does not act as trustee, foundation council member or administrator, and does not hold client assets. Fiduciary, formation and administration services are provided by appropriately licensed and regulated providers. Where regulated financial services are required, these are provided through ORA Black’s partnership with NEBA Private Clients.

Discuss your position in confidence.

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