SPV in the UAE (Special Purpose Vehicle)
A legal framework for assets, transactions, and confidential structures — under Common Law rules.
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What you need to know before registering a company in the UAE
Company Registration
Banking Solutions in the UAE & Oman
Corporate Compliance & Reporting
Annual Corporate Maintenance Services in the UAE
Legal & Corporate Support Services
Business Acquisition & Ready-Made Companies in the UAE
Corporate Legal Services in the UAE
Business Partnerships & Joint Ventures in the UAE
Types of companies in the UAE. Types of activities
UAE Visas
Licensing
Government Bodies. What Issues They Address
Types of Legal Entities
A legal framework for assets, transactions, and confidential structures — under Common Law rules.
A legal wrapper for assets, transactions and confidential structures — under Common Law rules. An SPV is an entity established for a specific purpose: holding shares, real estate, IP, running an investment project or structuring a deal. In the UAE, SPVs are incorporated in Common Law jurisdictions — ADGM (Abu Dhabi) and DIFC (Dubai). An SPV conducts no operational activity and does not obtain a trading/service licence/license.
Jurisdiction | Regulator | Legal system |
ADGM | ADGM Registration Authority | ✅ Common Law |
DIFC | DIFC Registrar of Companies | ✅ Common Law |
RAK ICC | — (not an SPV; holding option) | Common Law–style (partial) |
Aspect | Description |
Legal status | ✅ Separate legal entity |
Operational activity | ❌ No trading/services; no commercial licence/license |
Taxation | 0% where there is no UAE place of business/activity |
Directors | Nominee/corporate directors permitted |
Office | Registered address only |
Reporting | Simplified; no audit when passive |
KYC/UBO/AML | Mandatory under ADGM/DIFC rules |
Incorporation | Through a corporate service provider (MIRAD) |
Form | Operations | Licence/license | Shareholders | Governance | Comment |
SPV | ❌ No | ❌ No | ✅ Yes | ✅ Board/directors | Maximum asset protection, no operating risk |
LTD (DIFC) | ✅ Yes | ✅ Yes | ✅ Yes | ✅ Mandatory | Operating company |
Foundation | ❌ No | ❌ No | ❌ None | Council | Estate/asset-protection vehicle |
Holding LTD | ❌ Partial | ❌ No | ✅ Yes | ✅ Manager | Holding company; less flexible than an SPV |
MIRAD will incorporate an SPV in ADGM or DIFC — securely, swiftly and to international standards.
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