CASE STUDY 01
Multi-Generational Family Structuring
(CHF 75m)

The Solution
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DIFC Foundation as apex governance vehicle with family council and independent member.
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Discretionary Sub-trusts per branch with waterfalls, letters of wishes, and protector oversight.
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Multi-jurisdiction holdings: UAE SPVs for regional assets; Swiss/UK SPVs for equity; dedicated IP SPV.
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Capital Classes (A — Control; B — Economic; C — Performance-linked) with veto mechanics.
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IPS codified: risk buckets, rebalancing bands, drawdown pacing.
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Quarterly governance cadence: NAV reviews, stress tests, liquidity ladder, secure data room.
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Regulatory & tax hygiene completed: ESR, CRS/FATCA, KYC refresh, Swiss/UK tax certificates.
Objectives
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Preserve and organize ~CHF 75m across three generations (residencies: Switzerland, UAE, United Kingdom).
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Reduce structural inefficiencies while maintaining control, distributions, and mobility.
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Segment assets (liquidity, endowment, entrepreneurial) with codified rebalancing and spending rules.
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Frame confidentiality for operating holdings and sensitive IP, and manage creditor risk in accordance with applicable law.
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Institutionalize governance and evidence bankability (KYC/AML, UBO, CRS/FATCA).
Solutions
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DIFC foundation as the apex governance vehicle, with a family council and an independent member.
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Branch-level discretionary sub-trusts with distribution waterfalls, letters of wishes, and protector oversight.
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Multi-jurisdictional holding stack: UAE SPVs for regional assets; CH/UK SPVs for securities; a dedicated IP SPV (substance & transfer pricing).
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Capital classes (A — Control; B — Economic; C — Performance) with reserved veto rights.
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Codified IPS: Risk buckets, rebalancing bands, drawdown cadence.
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Quarterly governance cadence: NAV reviews, stress testing, liquidity ladder, secure data room.
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Regulatory/Tax hygiene: ESR (where applicable), CRS/FATCA, KYC refresh, CH/UK tax certificates.
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Execution coordinated end-to-end with duly licensed financial, legal, and corporate partners.
Outcomes
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Full deployment in 16 weeks; Tier-1 bank onboarding (UAE/CH) without material remediation (acceptance at counterparties’ discretion).
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Structural inefficiencies reduced by ~30–35% (post-implementation / pro forma) while preserving founder control.
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Family charter ratified; DIFC arbitration mechanism established.
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IPS adherence ~95% over 12 months; liquidity runway extended to ~18 months.


