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17 September 2026
Many expats in the UAE do not keep their wealth in one place. There may be a property back home, an investment account in Europe, savings in Asia, or a share in a family business abroad. This is normal, not unusual. But it raises a real question: what happens to all of this when the owner dies? This article looks at that question through the UAE laws currently in force, and explains how to plan across countries so the estate does not end up in dispute.
Cross-border estate planning is the process of making sure your estate plan works across every country where you own assets. This may involve one or more wills, and in some cases a trust or foundation. The aim is to ensure your assets are passed to your chosen beneficiaries as smoothly as possible while reducing the risk of legal disputes, probate delays, or conflicts between different countries’ inheritance laws.
It is not just one document. It is making sure every will and legal structure you have, in every country, lines up with the others, so no country’s default rule quietly overrides your wishes.
For a UAE resident this is rarely optional. UAE law itself now runs separate tracks for Muslim and non-Muslim residents, and a will registered through one UAE channel does not automatically extend to assets located outside the UAE.
Planning your estate within one country is fairly simple. You write one valid will, and that country’s courts apply it. Cross-border planning is different, because every country sets its own rules. Each one decides what makes a will valid, which assets its courts can rule on, and how much freedom you have to choose your own beneficiaries. A will that works perfectly in one country can fail, or only partly work, the moment it has to cover assets in another.
The United Arab Emirates is an example. For a time Federal Law No. 5 Of 1985 on Civil Transactions was used for things related to succession but since 1 June 2026, Federal Decree-Law No. 25 Of 2025 is used instead of Federal Law No. 5 Of 1985. When it comes to inheritance for Muslims the rules are mostly based on the Personal Status law that applies. Federal Decree-Law No. 41 Of 2022 on Civil Personal Status is something that people in the United Arab Emirates need to know about. This law started on 1 February 2023. It is important for people who’re not Muslims and live in the United Arab Emirates. These people can use the rules provided by this law as long as they do what it says they must do. They have to follow its requirements.
Inheritance law in the UAE has changed quite a bit in recent years. Previously, succession matters were addressed under Federal Law No. 5 of 1985 on Civil Transactions. That law has since been replaced the relevant provisions now fall under Federal Decree-Law No. 25 of 2025.
For Muslims, inheritance continues to be governed principally by the applicable Personal Status legislation, as has always been the case.
For non-Muslim residents, however, there’s now an additional option. Federal Decree-Law No. 41 of 2022 on Civil Personal Status came into effect on 1 February 2023, and under this law, non-Muslims may choose to apply the civil law framework it sets out, provided they meet the relevant requirements.
Under Article 1, non-Muslim residents whether they’re UAE nationals or foreign nationals have the option to apply this civil law rather than Sharia. Alternatively, where Article 1 of Federal Decree-Law No. 41 of 2022 permits it, they may choose to have the law of their home country apply instead.
Under Article 11, you are free to choose who inherits your UAE assets. As long as the Executive Regulations are followed, you can leave your entire estate to any beneficiary you wish.
Federal Decree-Law No. 41 of 2022 addresses the subject of wills. Article 13 of the Decree-Law provides that wills must be recorded in a register, in the manner prescribed by the Executive Regulations. Upon marriage, a husband and wife may execute a document setting out their wishes regarding the disposition of their property in the event of the death of either spouse. Such a document is treated as a will. Federal Decree-Law No. 41 of 2022 is explicit on this point.
The law also sets out provisions governing the distribution of a deceased person’s estate. Article 25 of Cabinet Decision No. 122 of 2023 provides that certain obligations must be settled before distribution, namely funeral expenses, the costs of preserving and administering the estate, and any debts owed by the deceased. These obligations must be discharged before the heirs may receive their respective shares.
Article 26 of Cabinet Decision No. 122 of 2023 concerns the execution of wills. Federal Decree-Law No. 41 of 2022 and Cabinet Decision No. 122 of 2023 afford testators considerable latitude in making a will. A testator may record their wishes in writing, communicate them orally, or, where unable to speak or write, indicate them by gesture. A will may confer benefit upon individuals, charitable organizations, and even a child who has not yet been born. The testator must nonetheless comply with the requirements set out in the Executive Regulations
At the emirate level, Dubai Law No. 15 of 2017 sets the legal framework for non-Muslim wills and probate in Dubai, including wills connected to the DIFC. Abu Dhabi Law No. 14 of 2021 does the same for Abu Dhabi. Within the DIFC, wills registered through the DIFC Wills Service Centre are governed and enforced by the DIFC Courts, under DIFC law.
Read the full article here
Elnaggar & Partners is a boutique law firm that provides bespoke legal services to individuals residing in the UAE, small to medium-sized enterprises, as well as, multinational and European based companies. We serve our clients in the corporate and commercial sectors, helping them overcome the ever-changing market conditions within the UAE and abroad.
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