Private Equity & Venture Capital

The UAE - through the DIFC and ADGM - has become a significant domicile for PE/VC fund formation and a regional hub for deal execution. We advise fund

Private Equity & Venture Capital covers legal assessment, documentation and practical support in the UAE. It is typically relevant to businesses, investors and founders establishing or operating under federal, emirate-level or free-zone rules. The applicable requirements and competent authority depend on the activity, place of establishment and where the service or transaction is performed.

Key points

  • Corporate tax and VAT are analysed separately.
  • Free-zone status does not automatically mean zero taxation.
  • Tax outcomes depend on activity, residence and transactions.
  • Registration and filings are coordinated with FTA rules.

Jurisdiction and applicable framework

The federal Corporate Tax and VAT laws, implementing decisions and current Federal Tax Authority guidance apply. Qualifying Free Zone Person rules require a specific assessment.

Official sources

Last reviewed: 22 September 2026

The UAE - through the DIFC and ADGM - has become a significant domicile for PE/VC fund formation and a regional hub for deal execution. We advise fund sponsors on structuring, regulatory approvals, and offering documentation, and provide full transactional support for acquisitions, growth investments, and exits.

We advise on the establishment of limited-partnership and investment-company structures in the DIFC and ADGM, the preparation of offering documents, and the regulatory approvals required from the DFSA or FSRA.

On the deal side, we handle acquisitions, leveraged buyouts, growth-capital investments, and exit transactions - including trade sales, secondaries, and IPOs - as well as carried-interest arrangements, co-investment structures, and management-incentive plans.

What this includes

  • PE/VC fund structuring & formation
  • DIFC/ADGM fund-manager licensing
  • Offering-document & LPA drafting
  • Deal execution & transaction support
  • Carried-interest & co-investment structuring
  • Exit-strategy planning & execution