Jurisdictions
DIFC
The Dubai International Financial Centre (DIFC) is a financial free zone established in Dubai in 2004. It operates its own civil and commercial legal framework based on common law, with independent DIFC Courts and a dedicated regulator, the Dubai Financial Services Authority (DFSA).
Why it matters
The DIFC is a separate legal jurisdiction sitting inside the UAE, which is why entities and structures formed there are governed by DIFC law rather than UAE federal civil law. For succession planning this is the decisive feature: it permits testamentary freedom that would not otherwise apply.
— Growth Capital Advisory Team
Also known as
Dubai International Financial Centre
Related terms
Reference
Where this fits
Growth Capital publishes jurisdiction-by-jurisdiction analysis of what applies when residence changes — covering the UK, United States, Canada, Australia and the UAE.
Read the analysisDisclaimer. This definition is provided for general reference and does not constitute tax, legal, or financial advice. Rules and thresholds change, and individual circumstances vary significantly. Consult a qualified adviser before acting on it.