Wills, Inheritance and Forced Heirship for Expatriates in the UAE
How UAE succession rules treat non-Muslim expatriates, how DIFC and ADGM wills compare, and when a trust or foundation is worth considering.
Last reviewed 24 September 2026 · Updated · 6 min read
In short
Non-Muslim expatriates in the UAE fall under civil succession rules, and they can leave all their UAE assets to anyone they choose through a registered will. Without a will, federal law gives half of the estate to the surviving spouse and divides the other half equally among the children, which may not reflect your wishes. A will registered with the DIFC Courts or a UAE court, or notarised by the ADGM Courts, is the usual starting point, and trusts or foundations are used where assets, family needs or privacy call for more control.
How does inheritance work for non-Muslims in the UAE?
Federal Decree-Law No. 41 of 2022 on Civil Personal Status came into force on 1 February 2023. It applies to non-Muslim UAE nationals and non-Muslim foreigners living in the UAE for marriage, divorce, inheritance and wills, unless a person chooses to apply the law of their home country.
The law treats men and women equally in inheritance. A testator may leave all the property they own in the UAE to anyone they wish, through a will registered under the procedures in the executive regulations.
Abu Dhabi has its own law for non-Muslims, Abu Dhabi Law No. 14 of 2021, administered by the Abu Dhabi Judicial Department. Its inheritance provisions follow the same pattern for estates located in the UAE. For Muslims, inheritance under Islamic law is a matter of public order, so the rules in this guide do not apply to them.
What happens if a non-Muslim dies without a will?
The federal law sets default shares that apply where there is no registered will. Any heir of a foreign national may instead ask for the law that governs the estate under the Civil Code to be applied, unless a registered will says otherwise. A registered will removes this uncertainty and, with DIFC and ADGM wills, lets you name guardians for minor children.
Where there is no will, the estate is divided as follows:
- half of the estate passes to the surviving spouse, and the other half is shared equally among the children, with no difference between sons and daughters
- if there are no children, the estate passes to the parents in equal shares, or, if one parent has died, half to the surviving parent and half to the brothers and sisters
- if both parents have died, the estate is divided equally among the brothers and sisters
What changed in 2026?
A new Civil Transactions Law, Federal Decree-Law No. 25 of 2025, took effect on 1 June 2026 and restates the conflict-of-law rules. Succession is governed by the law of the country of the deceased's nationality, but the substance of a will is governed by the law the will designates. UAE law applies to a foreigner's will over immovable property located in the UAE.
The same law provides that UAE assets of a foreigner who dies with no heirs become a charitable endowment (waqf) supervised by the competent authority. Wills that refer to the previous Civil Code, Federal Law No. 5 of 1985, may be worth reviewing with your adviser.
How do DIFC and ADGM wills compare?
Wills can be registered locally, for example in the register kept by the Abu Dhabi Judicial Department, or with one of two common-law courts. The right choice depends on where your assets are, who you want as guardians and where the will would need to be proved.
The two common-law options compare as follows:
| DIFC Courts Wills Service | ADGM Courts Notary Public and Wills Office | |
|---|---|---|
| Who can use it | People who are not, and have never been, Muslim, aged 18 or over, with assets in the UAE or minor children living with them in the UAE. UAE residence is not required. | Non-Muslims aged 21 or over with UAE assets, according to its FAQs |
| What the will covers | A Full Will covers movable and immovable property in the UAE | Estate distribution, guardianship of minor children, or both, including assets elsewhere in the UAE |
| Guardians for minor children | For children living in Dubai or Ras Al Khaimah | Yes, if the will covers guardianship |
| Cost | AED 10,000 to register a single Full Will, or AED 15,000 for mirror wills for a married couple registering at the same time | AED 950 payable to the Abu Dhabi Judicial Department, plus USD 155 to ADGM Courts |
| Probate | A grant of probate application costs USD 1,500 | Handled by the Abu Dhabi Judicial Department |
When are trusts and foundations used?
A will only takes effect on death and must be proved through probate. A trust or foundation holds assets during your lifetime, so ownership and administration can continue beyond it.
Trusts and foundations suit estates with assets in several countries, business interests, or family members who need long-term provision. They need careful set-up, funding and ongoing administration, and the tax position in each relevant country should be checked. The main UAE options are:
- DIFC: trusts under DIFC Trust Law No. 4 of 2018, and foundations under DIFC Foundations Law No. 3 of 2018.
- ADGM: trusts governed by English common law and the Trusts (Special Provisions) Regulations 2016, and foundations under the Foundations Regulations 2017. ADGM states that foreign inheritance or forced heirship rules, including those under Islamic law, do not affect the validity of an ADGM trust, although the ADGM Courts can decline to uphold arrangements that are a sham or contrary to public policy, and other courts may take a different view.
- RAK ICC: foundations under the RAK ICC Foundations Regulations 2019, as amended on 31 July 2025, with a choice of the ADGM or DIFC Courts. RAK ICC lists succession planning, asset protection and holding property and shares among their uses.
Frequently asked questions
Does Sharia law apply to my estate if I am a non-Muslim expatriate?
Not by default. Federal Decree-Law No. 41 of 2022 applies civil rules to non-Muslims, including equal shares for men and women, unless you choose your home-country law. A registered will gives you the most control over who inherits.
Is a will from my home country enough for my UAE assets?
Not always. UAE law applies to a foreigner's will over immovable property located in the UAE, a rule restated in the Civil Transactions Law that took effect on 1 June 2026. A will registered with the DIFC Courts or a UAE court, or notarised by the ADGM Courts, is set up for UAE assets and is proved through a UAE process.
What is the difference between a DIFC will and an ADGM will?
A DIFC will is registered with the DIFC Courts Wills Service, which also issues probate. An ADGM will is notarised by the ADGM Courts Notary Public, with probate handled by the Abu Dhabi Judicial Department. Fees differ, and ADGM's published FAQs set a minimum age of 21 compared with 18 for the DIFC, so check the current requirement with the ADGM Courts.
Can a foundation hold property in the UAE?
It can in many cases. RAK ICC, for example, lists holding property among a foundation's uses. The land registration rules of the relevant emirate still apply, so the structure should be checked before any transfer.
How Indigo Group can help
Indigo Group can help structure trusts, foundations and wills, and address forced heirship, probate and confidentiality through our Trust and Estate Planning team. We review your global assets, family position and residence status, and work with tax professionals in the relevant jurisdictions. For an overview of how we work with expatriates, see financial advice for expats in Dubai. Indigo Group's regulated entity, Indigo Financial Analysis and Consultancy LLC, is licensed by the UAE Capital Market Authority (CMA), licence no. 706042.
Read more about our wills, trusts and estate planning services in Dubai.
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Related guides
Sources
- Federal Decree-Law No. 41 of 2022 on Civil Personal Status, UAE Legislations Platform
- Abu Dhabi Law No. 14 of 2021 on Civil Marriage and its Effects (as amended), Abu Dhabi Judicial Department
- Federal Decree-Law No. 25 of 2025 Promulgating the Civil Transactions Law, UAE Legislations Platform
- Wills FAQ, DIFC Courts
- Fees, DIFC Courts
- Notary Public and Wills Office, ADGM Courts
- ADGM Courts Notary Public and Wills Office: Wills FAQs, ADGM Courts
- Trusts in ADGM, Abu Dhabi Global Market
- Foundations Regulations 2017 (Consolidated Version April 2026), Abu Dhabi Global Market
- DIFC private and family wealth offering, Dubai International Financial Centre
- RAK ICC Foundations FAQs, RAK International Corporate Centre
- Civil marriage: the UAE's family law for non-Muslims, The Official Platform of the UAE Government (u.ae)
Last reviewed 24 September 2026. This article is for general information only and does not constitute financial, legal or tax advice. Rules change, so please speak to a qualified adviser about your circumstances.
