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عقد التأسيس
Memorandum of Association (MOA) (EN)
A foundational legal document filed during company incorporation that defines the company's name, registered office, objects, share capital, liability of members, and the names of initial subscribers. In the UAE, the MOA is a mandatory requirement under Federal Decree-Law No. 32 of 2021 (Commercial Companies Law) for LLCs and other entity types. It must be notarised and filed with the relevant DED or free zone authority. The MOA is distinct from the Articles of Association (AOA), which governs internal management and governance procedures.
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