Dubai • UAE

Wills in the UAE for non-Muslim residents and owners

Succession · UAE Wills

Wills in the UAE for non-Muslim residents and owners

A will registered in the United Arab Emirates records how assets situated in the country are to pass on death, and who is appointed to care for minor children. Without one, the matter is decided by the local courts under the rules applicable to the case. Tarkia is an international wealth and business structuring consultancy based in Dubai, working with families whose assets sit in more than one country.

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Dubai skyline, where wills are registered for assets located in the Emirates
A will registered here speaks to the assets that sit here.

Definition

What a registered will does

A will registered with one of the UAE registries sets out, during the testator’s lifetime, how assets located in the country are to be distributed and who should act as guardian of minor children. The DIFC Courts Wills Service is a joint initiative of the Government of Dubai and the DIFC Courts, open to non-Muslims investing and living in the UAE.[1] The Abu Dhabi Judicial Department maintains an Office of Non-Muslim Wills, where the application is submitted online and the will is notarised by video call.[2]

Registration does not, by itself, create a structure. It records a decision. Where assets sit in several countries, the will is one instrument among others and is drafted alongside the documents that govern those assets elsewhere.

Without a will

What applies when nothing is registered

For non-Muslims, Federal Decree-Law No. 41 of 2022 on Civil Personal Status governs the position where no valid will exists. Article 11 provides a default distribution, half of the estate to the surviving spouse and the remainder among the children in equal shares, with further rules where there are no children, and recognises the right to leave a will over property owned in the State.[3]

The court decides the timetable.

The estate passes through a local procedure, with its own documents, sequence and cost.

Accounts are held.

Bank accounts in the sole name of the deceased are ordinarily frozen until the court issues its order.

Companies wait.

Shares in UAE companies cannot be transferred until succession is determined, while the business continues to incur obligations.

Guardianship is not automatic.

Where no guardianship will has been registered, the appointment is a matter for the court.

Real property requires separate attention. Article 17(5) of Federal Law No. 28 of 2005 provides that UAE law applies to wills made by foreigners disposing of real property situated in the State. How that provision interacts with the 2022 Decree-Law is assessed property by property, not assumed.[3]

Where a will is registered, and what each registry covers

Which registry is appropriate depends on where the assets sit, how many there are, whether children are involved and what the family already holds elsewhere. It is a design decision, not a form-filling exercise.

Abu Dhabi
Office of Non-Muslim Wills
Abu Dhabi Judicial Department. The application is made online, reviewed by the department, and the will is notarised by video call.[2]
  • Online application
  • Notarisation by video call
  • Money and property outside the country may also be bequeathed, per the department
Coordination
Where a will sits in the wider plan
For a family with companies and property across countries, the will deals with what is held personally. Read together, the instruments are complementary. Read separately, they contradict one another.
Before drafting

What should be settled first

The assessment comes before the document. Each of these determines which registry, which type of will and which other instruments are involved.

01
The assets
What is owned in the UAE, in whose name, and subject to which mortgage, pledge or shareholders agreement.
02
The people
Beneficiaries, executors and guardians, and the country in which each of them is tax resident.
03
The companies
Shares in free zone and mainland entities, and whether the constitutional documents already provide for transfer on death.
04
Assets abroad
What is held in Brazil, Portugal or elsewhere, and which document governs it there.
05
The structures
Assets already held by a foundation or a holding company do not pass under the will. The documents must be read together.
06
The review
Marriage, divorce, a new property, the sale of a company, the birth of a child. Each is a reason to revisit the will.
Scope of protection

What a will does not do

Stated plainly, so that the instrument is used for what it actually achieves.

It does not defeat forced heirship where the law of the place in which an asset sits imposes it.
It does not change the tax position of the estate or of the beneficiaries in their own countries of residence.
It does not govern assets already transferred to a foundation or a company, which follow their own documents.
It does not remove the need for a grant or an order in other countries where assets are held.
At a glance
Starting point
Assets located in the UAE, the people who inherit, and children needing a guardian
Deliverables
Assessment, choice of registry and will type, drafting, registration and a review schedule
Registries
DIFC Courts Wills Service, Dubai. Office of Non-Muslim Wills, Abu Dhabi
Languages
English, Portuguese and Spanish

Frequently asked questions

A foreign will may be recognised, but it has to be proved, translated and legalised, and its application to assets in the UAE is examined by the local court. A will registered here is designed for that purpose. Where both exist, they are drafted so that one does not revoke or contradict the other.

A will registered in the UAE is designed for assets situated in the country. The Abu Dhabi registry states that property outside the country may also be bequeathed, but recognition abroad depends on the law of the place where the asset is. As a rule, each country holding significant assets should have its own document.

Shares in free zone and mainland companies are UAE assets. A Business Owners Will at DIFC, or an equivalent provision, deals with them. Without one, the transfer waits for the court while the company obligations continue.

Yes. DIFC offers a Guardianship Will, which may be registered on its own or as part of a full will. Without it, the appointment is decided by the court.

Both depend on the registry, the type of will and the complexity of the estate. Registry fees are published by each registry and confirmed before the work begins. Our own fee is fixed after the assessment, not before it.

Next step

Discuss your circumstances

Tell us what is held in the UAE, who should inherit and whether children are involved. The assessment comes before any recommendation.

Official sources

  1. DIFC Courts Wills Service. Service page listing the Full, Property, Financial Assets, Business Owners, Digital Assets and Guardianship wills.
  2. Abu Dhabi Judicial Department, Wills for Non-Muslims. Registration procedure, online application and notarisation by video call.
  3. Federal Decree-Law No. 41 of 2022 on Civil Personal Status, Article 11. Federal Law No. 28 of 2005, Article 17(5).

This page is for information only. It is not legal, accounting or tax advice, and it is not an offer of regulated services. Rules, timescales and outcomes vary with the circumstances. Reviewed in September 2026.