DIFC Opens Prescribed Company Regime to All Applicants - New CSP Requirement Applies
The Dubai International Financial Centre (DIFC) has updated its Prescribed Company regime. The Prescribed Company Regulations 2026 came into force on 24 July 2026, replacing the 2024 Regulations.
A Prescribed Company is DIFC's low-cost holding and structuring vehicle, its equivalent of a Special Purpose Vehicle (SPV). It is widely used by families, investors and corporate groups to hold shares, property and other assets.
What has changed
- Open to any applicant. The previous qualifying requirements have been removed. A Prescribed Company no longer needs a GCC connection, a qualifying purpose or a link to an existing DIFC entity.
- Corporate Services Provider (CSP) now required. Unless it qualifies as exempt, a Prescribed Company must appoint a DIFC-licensed CSP. The CSP acts as its registered office and its main point of contact with the DIFC Registrar of Companies.
- Passive holding only. A Prescribed Company must remain a non-operational holding or structuring vehicle and cannot employ staff.
Deadline for existing companies
Non-exempt Prescribed Companies incorporated before 24 July 2026 must appoint a CSP by 24 January 2027, unless the Registrar approves a longer period. A company that does not comply risks losing its Prescribed Company status and fee concessions, and becoming subject to the full DIFC Companies Law requirements.
Who this affects
- Existing DIFC Prescribed Companies without a CSP
- Families and family offices looking for a flexible holding layer
- Investors and groups holding real estate, shares or other assets through an SPV
Official source: DIFC - Special Purpose Vehicles (Prescribed Companies) | DIFC Legal Database - Prescribed Company Regulations 2026