TRW & Co · Private wealth and succession
Wills and Inheritance in the UAE for Expats
Wills and inheritance UAE rules for expats depend on religion, where assets sit and whether a will is registered locally. Non-Muslims can leave their UAE estate as they wish; without a registered will, a fixed formula applies and accounts freeze until a court acts. Here is how the law works in 2026 and which will to register.
Key pointThe biggest practical risk is not the inheritance formula but delay: bank accounts freeze, powers of attorney end and guardianship falls to a court. A registered UAE will, coordinated with your home-country will and backed by separate liquidity, solves most of it.
At a glance
Non-Muslim default formula
Without a will, the civil personal status law gives the surviving spouse half and splits the other half equally among children, sons and daughters alike.
Freedom to bequeath
A non-Muslim may leave all UAE property by will to anyone they choose, provided the will is properly made and registered.
Muslim estates
Muslims fall under the 2024 Personal Status Law, in force since 15 April 2025; bequests to non-heirs are limited to one-third.
Registration routes
Expats typically choose between a DIFC Courts will, an Abu Dhabi Judicial Department will and a notarised will in the local courts.
Assets freeze on death
Banks usually block accounts, including joint accounts, until a court order or grant of probate; powers of attorney end on death.
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For expatriates, wills and inheritance UAE rules turn on three questions: are you Muslim or non-Muslim, where are your assets, and have you registered a will in a form UAE courts and institutions will act on? Without a registered will, a non-Muslim expat's UAE estate passes under a fixed statutory formula or, if heirs ask, under the law the courts identify as applicable. Bank accounts are frozen in the meantime, and guardianship of children is left to a court.
This article sets out how succession works for expats in 2026, which will registration routes are available, how they compare, and how to coordinate a UAE will with a home-country will, digital assets and incapacity planning. For our full private client service, see wills and succession in the UAE.
The short answer for expats
- Non-Muslim expats fall under the federal civil personal status regime. They can leave their UAE estate to whomever they choose by registered will. Without one, a statutory formula applies: broadly, half to the surviving spouse and half shared equally among the children.
- Muslim expats fall under the federal personal status law, and Islamic succession rules apply to their estate. A Muslim may bequeath up to one-third of the estate to non-heirs; the fixed heirs share the rest.
- Registration matters. The main routes are a DIFC Courts will, a will registered with the Abu Dhabi Judicial Department, and a notarised will in the local courts. A home-country will alone is slower and less certain to be acted on.
- Assets freeze on death. Banks typically block accounts, including joint accounts, until a court order or grant of probate is produced. Powers of attorney end on death.
The legal framework in 2026
Non-Muslims: the Civil Personal Status Law
Federal Decree-Law No. 41 of 2022 on Civil Personal Status has applied since 1 February 2023 to non-Muslim UAE nationals and non-Muslim foreigners residing in the UAE. Three features matter most for wills and inheritance UAE planning:
- A testator may leave by will all of their property in the UAE to anyone they choose.
- Without a will, the surviving spouse takes half and the children share the other half equally, with no distinction between sons and daughters. If there are no children, the estate passes to parents and then siblings in prescribed shares.
- A foreigner may opt for the law of their home country, and a foreigner's heirs may ask for the law applicable under the civil code's conflict rules to govern the estate, unless a registered will provides otherwise.
The law also requires wills to be recorded in a register under procedures set by its regulations, and allows married couples to complete a will registration form when signing a civil marriage contract. Our note on the UAE personal status law for non-Muslims covers the family law side.
Muslims: the 2024 Personal Status Law
Federal Decree-Law No. 41 of 2024 on Personal Status came into force on 15 April 2025, replacing the 2005 personal status law. It applies to Muslims, including foreign Muslims, and Islamic succession principles govern the estate. Planning for Muslim families therefore focuses on the one-third bequest, lifetime gifts and structures such as companies and foundations.
Emirate-level rules and the financial free zones
Abu Dhabi has its own civil family law for non-Muslims and a dedicated Civil Family Court within the Abu Dhabi Judicial Department. In Dubai, the DIFC Courts Wills Service operates under Dubai Law No. 15 of 2017 and its own registry rules, giving non-Muslims a common-law will and probate route enforceable through the Dubai Courts. How the federal law, local laws and the DIFC rules interact is not fully settled in every situation, which is one reason to register a will rather than rely on default rules.
Wills and inheritance UAE routes compared
| Route | Who can use it | What it covers | Points to weigh |
|---|---|---|---|
| DIFC Courts Wills Service | Non-Muslims over the age of majority under the Rules | UAE assets (with options for wider scope); guardianship for children resident in Dubai or Ras Al Khaimah | English-language, common-law probate; fixed registration fees; Muslim testators cannot use it |
| Abu Dhabi Judicial Department wills | Non-Muslim foreigners; check current eligibility | UAE assets, administered through the Abu Dhabi civil family courts | Bilingual process within the onshore system; useful for Abu Dhabi residents and assets |
| Notarised will in local courts | Non-Muslim residents | UAE assets, applying the testator's chosen law where permitted | Arabic translation; foreign law may need to be proved; probate through onshore courts |
| Home-country will only | Anyone | Worldwide assets in principle | Needs legalisation, translation and recognition in the UAE; slower and less predictable |
| Muslim will (within one-third) | Muslims | Bequests to non-heirs up to one-third | Fixed shares apply to the rest; lifetime structures often matter more |
For a deeper look at the two most-used routes, see our articles on DIFC wills for non-Muslims and Abu Dhabi non-Muslim wills.
In choosing between them, start with four practical questions. Where do you and your children live, since guardianship options differ by emirate? Where are the assets, and which court will the banks and land department look to? Do you want English-language drafting and common-law probate, or are you comfortable with an onshore process in Arabic? And how complex is the estate: a single property and a salary account, or company shares, investment portfolios and assets abroad? A short conversation on those points usually makes the choice obvious, and the same analysis tells you which assets should sit outside the will altogether.
Wills and inheritance UAE in practice: what happens on death
This is where wills and inheritance UAE rules meet day-to-day reality. Families are often surprised by how quickly assets become inaccessible and how long it takes to release them.
- Death registration. The death is certified and registered, and the family obtains the death certificate. Repatriation or burial arrangements run in parallel.
- Assets are frozen. Banks typically block accounts on notice of death, including joint accounts. Any power of attorney the deceased granted ends. Company shares, vehicles and property cannot be transferred.
- Identify the will and the court. If the deceased registered a DIFC will, the executor applies to the DIFC Courts Wills Registry for a grant of probate. If the will is registered onshore, or there is no will, the heirs apply to the competent personal status court.
- Establish heirs and applicable law. Without a registered will, the court establishes the heirs and the governing rules. If a foreign law is invoked, it must be proved with legalised, translated texts.
- Obtain the order. The court issues a succession order or grant. A DIFC grant is converted for execution through the Dubai Courts under the protocol between the two court systems, as described on the DIFC Courts probate page.
- Release and transfer assets. Banks, the land department, free zone registries and other institutions act on the order. Guardianship of minor children is confirmed by the court.
- Deal with assets abroad. Assets outside the UAE pass under the law and procedures of where they sit, often using a home-country will.
Keep enough liquidity outside the deceased's sole name for the surviving family to live on for several months: a spouse's own account, a separate salary account or a life policy payable to a named beneficiary. A frozen account is the most immediate practical problem families face, and no will removes it entirely.
Muslim expats and mixed-faith families
Wills and inheritance UAE planning looks quite different for Muslim expats. The estate is distributed in fixed shares among heirs such as spouses, children and parents, and a will can only direct up to one-third to people who are not fixed heirs. The DIFC Wills Service is not available to them, because its rules apply only to non-Muslims.
That does not mean there is nothing to plan. A Muslim expat can still register a will dealing with the one-third, appoint executors and record wishes on guardianship. Lifetime arrangements matter more: gifts, insurance with named beneficiaries, and assets held through companies or foundations whose constitutional documents provide for succession of control. Each of these needs careful drafting to remain consistent with the applicable personal status rules.
Mixed-faith families need particular care. Whether the civil or the Islamic regime applies can depend on the faith of the deceased, and a conversion during lifetime can change the answer. A DIFC will becomes ineffective if the testator becomes Muslim before death. Couples in this position should review their plan together and keep it under review.
Property, company shares and digital assets
Real estate. Freehold property in Dubai and other emirates is registered with the relevant land department, which will transfer it only on a court order or grant. A will should name each property clearly. If you are still buying, our guide to buying property in Dubai as a foreigner explains how ownership structure affects succession.
Company shares. Shares in a mainland or free zone company pass under the estate, but the company's articles may contain transfer restrictions, and a business can stall while heirs wait for an order. Shareholder agreements should cover death, and owner-managers should appoint alternate signatories.
Digital assets. Exchange accounts and self-custody wallets are easily lost if nobody can access them. The DIFC Courts now offer a digital assets will linked to a non-custodial wallet. For other assets, record what exists and how to access it securely, without writing private keys into the will itself.
Holding structures. For larger or more complex estates, holding assets through a DIFC or ADGM foundation or trust can avoid probate for those assets altogether and provide continuity of control.
An illustrative scenario
Illustrative only; the parties are generic. A non-Muslim couple from the UK live in Dubai with two young children. They own a villa in joint names, each has a UAE salary account, one owns a free zone consulting company, and they hold a portfolio and a pension in the UK. They have English wills but nothing registered in the UAE.
If one spouse dies, the surviving spouse's access to the joint villa and accounts is uncertain until a court order issues, and the default formula under the civil personal status law may not match the couple's wishes. Their English wills would need legalisation, translation and recognition before UAE institutions act on them.
After advice, they register mirror DIFC wills covering their UAE assets and appointing guardians for their children, revise their English wills to cover only non-UAE assets, add alternate signatories to the company, and keep a separate account in each spouse's sole name. The two sets of wills are drafted together so that neither revokes the other.
Risks and common mistakes
Relying on a home-country will for UAE assets
A foreign will is not automatically acted on by UAE banks, land departments or courts. It must be legalised, translated and admitted through a court process, and the court may still apply UAE rules to UAE real estate. A UAE-registered will covering UAE assets, coordinated with the home-country will, is usually faster and more certain.
A new will that revokes the old one by accident
Standard will templates often begin by revoking all earlier wills. If you sign a UAE will and later a home-country will with that clause, or the reverse, you can unintentionally revoke the first. Each will should state its geographical scope and preserve the other.
No guardianship provision
Without a registered guardianship appointment, a court decides who looks after minor children if both parents die. A DIFC will can appoint interim and permanent guardians for children resident in Dubai or Ras Al Khaimah; families elsewhere should check the onshore route available in their emirate.
Ignoring incapacity
A will only operates on death. If you lose capacity, your bank accounts and business decisions may be frozen until a court appoints someone to act. Onshore UAE law does not offer a straightforward equivalent of a lasting power of attorney that survives incapacity, so business continuity clauses, joint signatories and holding structures matter. See our guide to the power of attorney in the UAE.
Waiting until there is a dispute
Disputes among heirs, or between heirs and executors, are slower and costlier than planning. Where a dispute does arise, early advice on jurisdiction and evidence is essential; see inheritance and private client disputes.
Cross-border estates and wills and inheritance UAE coordination
Most expat estates span at least two countries. The UAE will should deal with UAE assets and guardianship; the home-country will should deal with home assets. Tax is a separate question: the UAE does not levy inheritance tax, but the home country might, based on domicile, residence or the location of assets. UK, Indian and other expats should take home-country tax advice alongside UAE succession advice.
For families with roots in Bangladesh, India or Pakistan, home-country succession rules may follow religious personal law, and property there will pass under that law regardless of a UAE will. For assets in Singapore or the UK, a local will and probate are usually needed. TRW's offices and network help coordinate these pieces so that wills and inheritance UAE planning is consistent across jurisdictions.
What to do next
- List your UAE assets: property, accounts, shares, vehicles, end-of-service entitlements and digital assets.
- Confirm which personal status regime applies to you and which emirate your family lives in.
- Choose a registration route and register a UAE will covering UAE assets and guardianship.
- Align your home-country will so neither revokes the other.
- Plan for liquidity, business continuity and incapacity, not only death.
- Review your plan after marriage, divorce, births, property purchases or a move.
TRW & Co advises expatriate families on wills and inheritance UAE planning, cross-border coordination, holding structures and estate administration. Where representation before the onshore courts or the DIFC Courts is needed, we work alongside locally licensed advocates and registered practitioners. To review your position, contact our Dubai team or email info@trw.co.
Frequently asked questions
01What happens to a non-Muslim expat's estate in the UAE without a will?
Under the federal civil personal status law, the surviving spouse takes half the estate and the children share the other half equally, regardless of gender. If there are no children, the parents and then siblings inherit in prescribed shares. A foreigner's heirs may instead ask the court to apply the law identified by the civil code's conflict rules. Either way, assets are frozen until a court order is obtained.
02Is a will from my home country valid in the UAE?
It may be recognised, but it is not automatically acted on. UAE banks, land departments and courts will need it legalised, translated into Arabic and admitted through a court process, and foreign law may need to be proved. A UAE-registered will covering UAE assets, coordinated with your home-country will, is usually faster and more predictable.
03Can Muslim expats register a will in the UAE?
Yes, but Islamic succession rules apply to their estate under the federal personal status law. A Muslim may bequeath up to one-third of the estate to people who are not fixed heirs; the rest passes in fixed shares. The DIFC Courts Wills Service is limited to non-Muslims, so Muslim expats use onshore routes and often rely on lifetime structuring.
04Which is better: a DIFC will or an Abu Dhabi will?
Both are designed for non-Muslims and both are intended to be effective across the UAE. A DIFC will offers common-law drafting and probate in English through the DIFC Courts, with execution through the Dubai Courts. An Abu Dhabi Judicial Department will is administered within the onshore Abu Dhabi civil family court system. Residence, asset location, guardianship needs and cost usually decide the choice.
05Does the UAE charge inheritance tax?
The UAE does not levy inheritance or estate tax on individuals. However, your home country may tax your worldwide estate based on domicile, residence or nationality, or tax assets located there. Expats should take home-country tax advice alongside UAE succession advice, especially where they hold property or investments outside the UAE.
06Will my spouse be able to access our joint bank account if I die?
Not necessarily. UAE banks typically freeze accounts on notice of death, including joint accounts, until a court order or grant of probate is produced. Keep separate accounts in each spouse's sole name with enough funds for several months, and make sure your will clearly identifies your UAE bank accounts.
Sources and official materials
- Federal Decree-Law No. 41 of 2022 on Civil Personal Status — Wills, intestacy and choice of law for non-Muslims
- DIFC Courts Wills Service — Registration of DIFC wills for non-Muslims
- DIFC Courts: Probate — Grant of probate and execution through the Dubai Courts
- Abu Dhabi Judicial Department: Civil Family Court — Non-Muslim family and succession matters in Abu Dhabi
- The Official Portal of the UAE Government — Government services for residents
General information only, current as at 27 October 2026. It is not legal advice and does not create a lawyer–client relationship. UAE law differs between the onshore jurisdiction, the DIFC, ADGM and the free zones, and changes frequently; check current official sources and take advice on the facts of your matter.
