The Registration procedure and documentary requirements for DIFC entities are governed by relevant DIFC laws and regulations.

The table below provides a listing of all possible types of legal entities and their governing laws and regulations.

Company Limited by Shares (LTD) Limited Liability Company (LLC) Foreign Recognized Company (FRC) Continued entity (migration from another jurisdiction into DIFC)	Companies Law, DIFC Law No. 3 of 2006 and DIFC Companies Regulations
Limited Liability Partnership (LLP) Recognized Limited Liability Partnership (RLLP)	Limited Liability Partnership Law, DIFC Law No. 5 of 2004 and DIFC Limited Liability Partnership Regulations
General Partnership (GP) Recognized Partnership (RP)	General Partnership Law, DIFC Law No. 11 of 2004 and DIFC General Partnership Regulations
Limited Partnership (LP) Recognized Limited Partnership (RLP)	Limited Partnership Law, DIFC Law No. 4 of 2006 and DIFC Limited Partnership Regulations

In addition to the above listed laws and regulations, all types of DIFC registered or incorporated legal entities are subject to DIFC Operating Regulations.

The Guidance Notes aim to provide a quick reference in relation to the post-incorporation filing and compliance requirements for each type of legal entity registered or incorporated in DIFC. Please note the Guidance Notes are not comprehensive and further details should be derived from the relevant laws and regulations that can be downloaded from this website.

The 'Guidance Notes' are not to be considered to be a legal advice, it is merely the ROC's view by way of general guidance of the relevant legislation. There may be other legislation which has not been mentioned in the 'Guidance Notes' which may also be relevant. Interpretation of the legislation is of course a matter reserved for the DIFC Court. It is recommended that independent legal advice be sought by any person prior to making any decisions regarding the interpretation of any laws or rules and before carrying on any business whether financial services or otherwise in the DIFC.