Whether you're expanding into the United Arab Emirates (“UAE”) market, isolating private assets, raising capital across divisions, or managing feeder structures from Europe or Asia, as an asset owner, manager, or investor, you want efficient ways to scale and structure with clarity and confidence. Today’s environment demands regulatory transparency, robust governance, and ring-fenced asset protection, especially for multi-strategy portfolios and cross-border investor bases.
What Your Platform Should Deliver
- Legal segregation of strategies and liabilities
- Efficient tax positioning and access to Double Taxation Agreements (“DTAs”)
- Scalable, multi-asset flexibility in a credible jurisdiction
- Regulatory certainty and global structuring capability
The Incorporated Cell Company (“ICC”) fund structure available in the Dubai International Financial Centre (“DIFC”), an independent financial free zone, provides this foundation.
Speed, Control, Tax Efficiency
Introduced by the Dubai Financial Services Authority (“DFSA”), the DIFC ICC is a plug-and-play fund platform designed for speed, control, and cross-border efficiency. Amicorp Capital (DIFC) Ltd. holds a DFSA Fund Platform Endorsement, offering a ready-to-deploy structure for managers and sophisticated investors.
Why the DIFC Incorporated Cell Company (“ICC”)
- Separate legal personality for each Incorporated Cell (“IC”)
- Risk segregation across strategies (e.g., private equity, real estate, hedge, FoF)
- Open- and closed-ended fund flexibility
- Exempt and Qualified Investor Funds under one umbrella
- Potential for favorable withholding and repatriation tax treatment, subject to conditions
- Corporate tax exemptions available per IC (subject to conditions)
- Access to DTAs and Bilateral Investment Treaty (“BIT”) protections, assuming sufficient substance and eligibility
- Each IC is a separate taxable entity, can obtain its own Tax Residency Certificate, and is customizable by asset class and strategy
How This Works in Practice
- Fund management platform (multi-strategy): Multiple ICs within one ICC, each with a separate strategy, full segregation, simplified oversight, lower setup costs
- Feeder into Cayman or Luxembourg: An IC channels capital into a master fund, combining treaty benefits, transparency, and a regulated UAE platform
- India-focused strategy via UAE: Use the India–UAE DTA and BIT to reduce leakage and enhance protections; IC may apply for FPI status for listed investments
- Private wealth structuring: Separate ICs for real estate, venture, and digital assets, tailored governance, and efficient repatriation
- Issuers & insurance companies: Segregated strategy funds for insurers; ICs for securitized note issuance and SPV management
Why Amicorp
- DFSA-regulated, Fund Platform Endorsement in DIFC
- End-to-end services: structuring, management, and administration
- Speed-to-market and streamlined onboarding
- Operational simplicity with central reporting and shared services
- Cost efficiency via shared platforms and low setup costs
- Global track record in compliance, governance, and cross-border structuring
- Experience with a variety of alternative asset classes, including private equity, venture capital, real estate, private debt, infrastructure, liquid, and hedge funds.
What each IC Can Do
- Maintain its own legal identity and governance
- Appoint its own directors and business purpose
- Access tax treaties and apply for exemptions individually
- Serve single-asset or multi-strategy mandates
Platform Services in DIFC
- Amicorp Capital (DIFC) Ltd.: Fund Management
- Amicorp Fund Services: Fund Administration, NAV
- Amicorp Global Services: Accounting, Compliance, Corporate Secretarial
Contact Us
Download our flyer here for some practical examples of how our clients are taking advantage of Amicorp Capital DIFC’s ICC platform.
If you would like to find out more or discuss how we can help you, contact our team here.
