GSL / All offers / Inheritance Planning in the UAE: Wills. Supporting intestate (without a will) succession.

Inheritance Planning in the UAE: Wills. Supporting intestate (without a will) succession. Service offer

The UAE continues to reform its private law and inheritance framework, including by introducing specific rules governing the financial assets of foreigners who die without heirs. Under the new UAE Civil Transactions Law, such assets located in the UAE are to be transferred to a charitable foundation as a waqf; however, this rule applies specifically where the deceased has no heirs whatsoever.

Inheritance Planning

The United Arab Emirates has continued to modernise its private-law and succession framework. One of the most significant recent changes appears in the new UAE Civil Transactions Law, which introduces a specific rule for financial rights located in the UAE that belong to a foreigner who dies without any heir.

Under Article 17(2) of the new Civil Transactions Law, financial rights situated in the UAE belonging to a foreigner who has no heir are to become a charitable endowment (waqf), under the oversight and supervision of the competent authority.

NB: it does not mean that every foreign national who dies without a UAE-registered Will loses his or her assets to a charitable endowment. The rule is directed at the narrower situation in which there is no heir.

As a general principle in the UAE, succession is governed by the law of the deceased’s nationality at death, while the substantive provisions of a Will may be governed by the law designated in the Will. If the deceased did not leave a will or made it outside the UAE, applying to a local court is compulsory. The heirs will first have to obtain all required succession documents where the inheritance was opened and only after that file documents with the UAE court.

Legalized copies of the following documents with their translation are required to start the work:

  1. Death certificate of the deceased;
  2. Inheritance certificate or its analogue;
  3. Passport copy of the heir(s);
  4. Documents proving kinship of the heir(s) and the deceased (for example, a birth certificate);
  5. Copy of the inheritance certificate and copy of the will (if any).

The following information is required to make court documents:

  1. The last residential address of the deceased;
  2. The names and dates of birth of the spouse and children of the deceased;
  3. Information on the property located in the UAE and its value.

When making a decision on the distribution of property among the heirs, UAE courts normally apply provisions of local legislation in respect of the order of heirs and their share in the property, which may significantly differ from the practices of other countries.

Services
Fees (not including VAT)*
Supporting intestate (without a will) succession procedure in the UAE, not including government or court fees
from USD 33 000
Where there is no clear, locally recognised estate plan, the administration of an estate may depend on conflict-of-laws rules, evidence of foreign law, proof of heirs, translations and attestations, and procedures before the competent UAE authorities. That can increase cost, delay and uncertainty at precisely the time when a family is least equipped to deal with it.

A properly prepared and registered UAE Will can therefore provide a much clearer route. It records who should inherit, who should administer the estate, and, where relevant, who should act as guardian for minor children. It can also substantially reduce the risk of disputes over the deceased’s intentions and help the executor approach UAE institutions with a locally recognised testamentary document.

There are two basic Will options available to foreigners:

  • the DIFC Courts Will and
  • ADJD Civil Will.

The DIFC Courts Will

The DIFC Courts Wills Service provides a specialised succession regime for eligible non-Muslim testators with UAE assets. It is designed to allow the testator to determine the distribution of the estate in accordance with the terms of a registered Will and to provide a dedicated probate route through the DIFC Courts. A major advantage of the DIFC system is its accessibility to international clients.

Who may register a DIFC Will?

  • The testator must be non-Muslim and must never have been a Muslim.
  • The testator must be at least 18 years old.
  • The testator must own assets in the UAE and/or, for guardianship purposes, have minor children residing with the testator in the UAE.
  • UAE residence is not required.

The following types of DIFC Will can be registered:

  • Full Will – the broadest option, covering movable and immovable UAE assets and, where applicable, guardianship provisions. The DIFC Courts state that a Full Will can cover assets owned at the date of registration as well as UAE assets acquired later before death.;
  • Guardianship Will – focused on the appointment of guardians for minor children;
  • Property Will – for up to five UAE real estate properties or shares in such properties;
  • Business Owners Will – for up to five UAE company shareholdings;
  • Digital Assets Will – contains the Testator’s digital assets within a DIFC Courts’ non-custodial wallet;
  • Financial Assets Will – for up to ten qualifying UAE bank and/or brokerage accounts.

Registration and probate

The Will is prepared in accordance with the DIFC Wills and Probate Registry Rules. A Full Will may be drafted by the testator or by a registered DIFC Wills Draftsman. Registration of the Will can be completed virtually. The testator and two witnesses may attend by video conference and sign electronically. The DIFC Wills Service keeps the registered Will electronically. After death, the DIFC Courts provide the probate framework for applications for Grants and related probate or guardianship orders. Executors and guardians appointed under the Will do not have to be UAE residents.

GSL is a registered DIFC Wills Draftsman.

Registration fee

Will registration fees at the DIFC Courts Wills Service range from AED 10,000 to AED 15,000 (not including 5% VAT) depending on the type of the will. The testator has the right to revoke or change the will at any time.

Services
Fees (not including VAT)*
Drafting a will through the DIFC Courts Wills Service
from USD 3 500
Government fee for registration of a will at the DIFC Courts Wills Service
from AED 10 000 to AED 15 000

The Abu Dhabi Judicial Department (ADJD) Civil Will

The Abu Dhabi Civil Family Court offers a separate civil Will and inheritance regime under Abu Dhabi Law No. 14 of 2021, as amended, together with the implementing framework administered by the Abu Dhabi Judicial Department.

Article 11 of Abu Dhabi Law No. 14 of 2021 provides that testators governed by the law may bequeath all assets they possess in the UAE to beneficiaries of their choice. The ADJD Civil Family Court also provides a standardised bilingual Arabic-English Will template and permits a lawyer specialising in wills and probate to assist with preparation.

Who may use the ADJD Civil Will regime?

  • Unlike the DIFC regime, the ADJD framework is not limited to non-Muslim expatriates. The ADJD Civil Family Court states that a non-UAE national may register a Civil Will regardless of religion. The legislation also accommodates non-Muslim UAE citizens within its scope.
  • The legislation does not state UAE residence as a general substantive eligibility condition; however, the administrative process and required documentation should be checked in each non-resident case.

Key features of an ADJD Civil Will

  • A testator may determine the beneficiaries of UAE assets rather than leaving distribution to the default intestacy rules.
  • The ADJD provides an approved bilingual Arabic-English Will form, although a bespoke Will may be appropriate for more complex estates.
  • The registration application is submitted through the ADJD system and may be submitted by the testator or by an authorised representative under a legal power of attorney.
  • The competent ADJD employee reviews the application and, after approval and payment of the fee, the Will can be certified/notarised following a video-conference appointment.
  • ADJD’s current guidance states that funds and property outside the UAE may also be included. Cross-border effectiveness, however, remains subject to the law and procedures of the country where the foreign asset is situated.
  • After death, the executor can apply to the ADJD for the Will to be given executive effect and then proceed with the necessary estate administration steps.

Registration fee

The ADJD currently states a fee of AED 950 for regular Will registration and AED 2,500 for special Will registration. Professional drafting, translation, attestation and other charges are separate and official fees may change.

Services
Fees (not including VAT)*
Drafting a ADJD Civil Will
from USD 3 500
Government fee for registration of a ADJD Civil Will
from AED 950 to AED 2 500

*The fees are valid as of September 2026.

Are you interested in the offer?
from USD 3 500
Download offer in PDF
Share on social media:
RU EN