VARIABLE CAPITAL COMPANY: DIFC BROADENS INVESTMENT STRUCTURING OPTIONS IN THE UAE

On 9 February 2026, the DIFC brought into force the Variable Capital Company Regulations 2026 (“VCC Regulations”), introducing the Variable Capital Company (“VCC”) as a new corporate vehicle in the DIFC.

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The VCC enables tailored investment strategies by allowing investors to consolidate multiple investments under one entity while maintaining legal separation between them.It also offers cost savings, together with regulatory and tax exemptions.