UAE Corporate / Commercial LawCabinet Resolution No. (142) of 2026 Regarding the Determination of the Meaning of a Single Family in Family Businesses

Article (2) Meaning of a Single Family 1. Without prejudice to the local legislation in force in this regard, and for the purpose of implementing the provisions of the Decree by Law and the resolutions issued in implementation thereof, a single family shall mean any of the following categories:

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Cabinet Resolution of 2026 Regarding the Determination of the Meaning of a Single Family in Family Businesses 2 a. Individuals related by direct consanguinity: those in respect of whom one is an ascendant of the other, however remote, or a descendant of the other, however remote. b. Individuals related by collateral consanguinity: those who share a common ancestor without either being an ascendant of the other. c. Individuals bound by a marital relationship. d. Individuals related by affinity: those between whom a relationship arises by reason of marriage. e. Distant Kindred, as determined by the legislation in force. f. Individuals connected to the Family by operation of law: those covered by the foster family system or adoption in accordance with the legislation in force in the State. g. A Family Waqf (Private Waqf) for any of the individuals referred to in this Article. h. A legal person, the majority of whose Stakes or shares is owned by the individuals referred to in this Article, or the majority of whose voting rights is controlled by any such individual, or in which such individuals constitute the majority of the Beneficial Owners pursuant to the Beneficial Owner Register, in accordance with the legislation in force. 2. The relationship falling within any of the categories set out in this Article shall be proved in accordance with the provisions and procedures prescribed by the legislation in force.