DIFC Variable Capital Company Regulations 2026

The Board of Directors of DIFCA, in the exercise of the powers conferred on them by Article 132 and Article 151 of the Companies Law, make these regulations.

1. INTRODUCTION

1.1 Application and interpretation

1.1.1 These Regulations may be cited as the “Variable Capital Company Regulations 2026”.

1.1.2 These Regulations apply to:

(a) every person who falls within the definition of a Variable Capital Company and each Cell thereof; and

(b) every person applying for the incorporation or continuation of a Variable Capital Company in the DIFC; and

(c) the Registrar.

1.1.3 The Relevant Laws apply to a Variable Capital Company and each Cell thereof, unless specified otherwise in these Regulations.

1.1.4 Defined terms are identified throughout these Regulations by the capitalisation of the initial letter of a word or phrase. Capitalised terms not defined herein are used in accordance with their definition in the applicable Relevant Laws. Where capitalisation of the initial letter is not used, an expression has its natural meaning.

1.1.5 The rules of interpretation in the Companies Law apply to these Regulations.

1.1.6 Any reference...