UK 2026: asset protection

United Kingdom

Foundation-style Limited and FIC, elegant structures outside the EU

Since Brexit, the United Kingdom is no longer an EU member and therefore sits outside the direct reach of European asset transparency directives. For readers in Ireland, the Nordics and Benelux, that makes it a jurisdiction outside the EU on their doorstep; for readers resident in the UK, these are structures under their own domestic law. With the foundation-style Limited (Company Limited by Guarantee) and the Family Investment Company, the UK offers two of the most elegant and legally secure asset protection structures in the world, combined with one of the deepest capital markets and a mature common law legal system.

Why the UK for asset protection?

After Brexit, the UK holds a unique position: a common law legal system with strong protection of property, outside EU regulation, but with access to European markets. The foundation-style Limited combines the flexibility of an English limited company with the protective effect of a foundation structure. The Family Investment Company allows the discreet management of family wealth with optimised inheritance tax planning.

The tax framework

The UK levies corporation tax of 25% (on profits above GBP 250,000), but FICs and foundation-style Limiteds offer considerable scope for tax optimisation through structured profit distribution and holding privileges. No withholding tax on dividends paid to non-UK residents. Inheritance tax: 40% above the £325,000 threshold (but with extensive allowances and planning options through FICs and trusts).

Foundation-style Limited and FIC

The foundation-style Limited is an English limited company that works structurally like a foundation, with a foundation board as its management and beneficiaries as its beneficial owners. The FIC provides the holding structure for family wealth, with optimised inheritance tax planning and discreet management. Both structures are outside the reach of the EU and offer strong protection against creditors and state intervention.

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Challenges

Asset classes

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