Funds · Concept
REIT — Real Estate Investment Trust
A fund structure that holds income-generating real estate and distributes most of its income to investors as dividends. Common in mature real estate markets globally.
In practice
UAE REITs are typically established in DIFC under the Collective Investment Law, regulated by the DFSA. Common structure: DIFC fund + UAE-mainland asset-holding subsidiaries. Used by sponsors aggregating UAE retail and commercial real estate for institutional and high-net-worth investors.