UAE Inheritance Law 2026: New Rules Every Expat Must Know

Dubai is home to over 3.6–4 million expatriates. Many own property, operate businesses, and maintain substantial financial assets in the UAE. Yet industry estimates suggest that a significant majority of expat property owners in Dubai still do not have a locally registered Will governing their UAE assets. That is not merely an oversight — it is a serious legal and financial risk, and in 2026, the consequences have become even more significant. Let’s read about UAE inheritance law for expats 2026

⚠ 2026 Law Alert 

Under reforms introduced through UAE Personal Status Law No. 41 of 2024, effective 1 January 2026, if an individual passes away in the UAE without a registered Will and no identifiable heirs are established, UAE-based assets — including bank accounts, property, and business interests — may be frozen and ultimately transferred into a state-managed charitable endowment (Waqf). 
(Source: Gulf News, 2 January 2026) 

This makes Will Registration not just advisable, but essential for expatriates with assets in the UAE. 

A Will is a legal document that clearly records how your assets, wealth, business interests, and guardianship matters should be handled after your passing. However, in the UAE, merely drafting a Will is not enough. 

What Is Will Registration in Dubai? 

For your wishes to be legally recognised and enforceable, the Will must be formally registered with an authorised authority in the UAE. 

Without registration, UAE courts may treat your estate as intestate — effectively as though no valid Will exists. In such cases, the distribution of assets may fall under the default provisions of UAE inheritance laws, which can include the application of Sharia-based succession principles, irrespective of your nationality or religion. 

In practical terms, an unregistered Will may offer little or no legal protection for your family, business partners, or intended beneficiaries. 

A properly registered Will provides: 

• Legal recognition of your wishes  

• Clarity on asset distribution  

• Protection for family members and beneficiaries  

• Smoother succession of business interests  

• Faster access to bank accounts and property transfers  

• Reduced risk of disputes, freezes, or prolonged court procedures 

In the UAE, an unregistered Will has no legal standing. Only a registered Will can be enforced by the courts. 

You can register your Will through three recognised authorities in Dubai and the UAE: 

Authority	Who It’s For	Language	Registration Fee	Validity
DIFC Courts  ★ Most Popular	Non-Muslims (residents & non-residents)	English	From AED 10,000 + 5% VAT	All 7 Emirates
ADJD (Abu Dhabi Judicial Dept)	Muslims & Non-Muslims	English & Arabic	~AED 950	All 7 Emirates
Dubai Courts (Notary)	Residents with Dubai assets	Arabic (translation needed)	~AED 2,167	Dubai & UAE

Key Updates  2026 

What Has Changed: Key UAE inheritance laws for expats 2026 you Must Know 

The Will registration landscape in Dubai has been significantly strengthened by three verified pieces of legislation: 

1. UAE Civil Transactions Law Reform — The “Heirless Assets” Rule (Effective 1 January 2026) 

This is the most urgent update for expats. The UAE has introduced a clear new rule on what happens to a foreign resident’s assets if they die in the country without a Will or any claim from legal heirs, under the newly issued Civil Transactions Law.  

Under the law, financial assets located in the UAE and belonging to a foreigner who leaves no heirs will be designated as a charitable endowment and managed by a competent authority. “The Law further provides that financial assets located within the UAE belonging to a foreigner with no heirs shall be designated as a charitable endowment, subject to supervision by the competent authority to ensure proper management and allocation,” the UAE Media Office said in a statement.  

Previously, cases involving foreigners who died without heirs often resulted in assets remaining in legal limbo, lengthy court processes, and uncertainty for banks, landlords and authorities. The new rule provides clarity and finality, ensuring assets are dealt with lawfully and responsibly.  

Important scope note: The rule is limited to cases where a foreign resident dies without any legal heirs. If you have a spouse, children, or identifiable heirs, this specific provision does not apply — but your assets can still be frozen without a registered Will while heirs are verified by the court. 

Source: Gulf News (January 2, 2026), quoting the UAE Media Office official statement. UAE Civil Transactions Law, effective 1 January 2026. 

2. Federal Decree-Law No. 41 of 2024 — New Personal Status Law (Effective 1 January 2026) 

The UAE’s latest round of legal reforms — including the Personal Status Law No. 41 of 2024 — took effect on 1 January 2026, codifying what happens when a foreign resident dies without legal heirs. This law fully replaces the previous Personal Status Law of 2005 and works alongside the Civil Transactions Law to modernise how estates are handled across all seven emirates. 

Source: Federal Decree-Law No. 41 of 2024 — confirmed on the official UAE Legislation Portal (uaelegislation.gov.ae) 

3. Dubai Law No. 2 of 2025 — DIFC Courts Strengthened (Effective 14 March 2025) 

His Highness Sheikh Mohammed bin Rashid Al Maktoum issued Law No. 2 of 2025 pertaining to the Dubai International Financial Centre Courts on 10 March 2025.  

The Dubai Law repeals and consolidates the founding statutes that previously governed the DIFC Courts into a single, comprehensive legislative instrument, modernising and streamlining the DIFC’s judicial framework.  

For Will registration, the practical impact is significant: Law No. 2 of 2025 places strong emphasis on the fact that the DIFC now has exclusive jurisdiction over the enforcement of non-Muslim Wills registered with the DIFC, under Article 31(5), regardless of whether assets are located within or outside of the DIFC. Previously, the DIFC courts needed to coordinate with other courts to effect the administration process.  

The express exclusion of the Dubai Courts means that the process itself has been streamlined, and in effect, the cost has been reduced significantly. Executors may administer the estate with clear statutory provisions, which only adds to legal certainty. 

Source: DIFC Courts official press release (difccourts.ae); Dubai Government Legislation Portal (dlp.dubai.gov.ae); James Berry & Associates practitioner commentary (British Chamber of Commerce Dubai, May 2025) 

Why This Matters More Than Ever 

For many expatriates, UAE assets are not temporary holdings — they represent years of hard work, family security, and long-term investment. Yet without a registered Will: 

• Bank accounts can be frozen immediately upon death  

• Jointly held assets may still face legal restrictions  

• Business operations can become disrupted  

• Property transfers may be delayed  

• Guardianship of minor children may become uncertain  

• Families may face lengthy and emotionally exhausting legal procedures  

A registered Will ensures that your intentions are documented, recognised, and enforceable under the applicable legal framework. 

The consequences are immediate and severe. Here is exactly what happens when an expat or business owner in Dubai passes away without a registered Will: 

🔒  Bank Accounts Frozen Immediately All personal and even joint bank accounts are blocked the moment authorities are notified. Your family cannot access funds for rent, school fees, or daily expenses — sometimes for months.	🏠  Property Cannot Be Transferred Your apartment, villa, or commercial property cannot be sold or transferred until a court order is issued. This process can take 6 to 18 months.
⚖️  Sharia Law Applies by Default UAE courts distribute your estate under Sharia principles regardless of your religion or nationality. Under Sharia, a wife with children receives only one-eighth of her husband’s estate.	🏢  Business Shares Are Frozen There is no automatic transfer of company shares. Your business partners and co-shareholders face uncertainty, and operations can be disrupted during the court process.
👶  Guardianship Decided by Court Without a Will naming a guardian, a UAE court decides who cares for your minor children — not you. The result may not align with your wishes.	🏛️  Assets to State (2026 Law) If no heirs can be identified under Federal Decree-Law No. 51 of 2024, your UAE assets are permanently transferred to a state-managed Waqf. Not to your family abroad.

REAL-WORLD EXAMPLE 

An expatriate in Dubai with a UK Will passes away. His wife tries to access their joint account — it is frozen. She submits the UK Will to UAE courts, but it must be translated, verified, and attested. The process takes months. The court initially applies Sharia principles, potentially granting her less than expected. Legal fees mount while managing grief. A registered UAE Will would have prevented all of this. 

Who Needs to Register a Will in Dubai? 

Will registration is not only for the ultra-wealthy or retirees planning their estates. It is essential for virtually every expatriate, investor, and business owner with assets or family responsibilities in the UAE. 

The following groups, in particular, have the most at stake: 

1.Business Owners & Entrepreneurs 

• If you own shares in a mainland, free zone, or Dubai International Financial Centre (DIFC) entity, those interests do not automatically transfer to your family or business partners upon your passing. 

• Without a properly registered Will, business continuity may be disrupted, operational control may become uncertain, and succession can become subject to lengthy legal procedures. A carefully structured Business Owners Will helps safeguard ownership transition, protect stakeholders, and ensure continuity of operations. 

2.Property Investors 

• Many expatriates assume that jointly owned property automatically transfers to the surviving spouse. In reality, that is not always the case under UAE succession procedures. 

• Without a registered Will, the surviving spouse or beneficiaries may be required to undergo a prolonged court and inheritance process before obtaining access to or transfer of the deceased’s share in the property. A registered Will provides clarity, certainty, and smoother transmission of ownership rights. 

3.High-Earning Professionals 

• UAE bank accounts, investment portfolios, end-of-service gratuity, and financial holdings are typically frozen immediately upon notification of death until succession formalities are completed. 

• For professionals supporting spouses, children, or dependent family members, this can create significant financial hardship at an already difficult time. A Financial Assets Will helps ensure that your dependents can access and inherit your assets with reduced legal uncertainty and delay. 

4.Parents of Minor Children 

• For parents, this is often the most critical consideration of all. 

• If both parents pass away without a legally registered guardianship provision in place, UAE courts may determine temporary or permanent guardianship arrangements for minor children. 

• Only a properly registered Will allows you to formally record who you wish to appoint as guardian and helps ensure that your intentions regarding your children’s care, upbringing, and welfare are legally recognised. 

 Types of Wills You Can Register in Dubai 

DIFC Wills Service Centre: The Preferred Choice for Expats 

• The Dubai International Financial Centre (DIFC) Wills Service Centre remains one of the most widely used and internationally recognised Will registration platforms for expatriates in the UAE. 

• It offers multiple categories of Wills, allowing individuals to choose a structure aligned with their personal, financial, and family circumstances: 

1. Full Will 

• The most comprehensive option available. 

• A Full Will covers all UAE-based assets, including: 

• Real estate properties  

• Bank accounts  

• Investments and financial holdings  

• Personal belongings and movable assets  

• Guardianship provisions for minor children  

• This is generally the recommended structure for expatriates with families, multiple asset classes, or complex estate planning requirements. 

2. Property Will 

• Designed specifically for real estate owners in the UAE. 

• A Property Will can cover up to five UAE properties and is suitable for individuals whose primary UAE exposure is through real estate investments. It helps facilitate smoother transfer of ownership to intended beneficiaries. 

3. Business Owners Will 

• Tailored for entrepreneurs, shareholders, and company owners. 

• This Will type covers up to five shareholdings in UAE-registered entities, including mainland, free zone, and certain DIFC structures. It is particularly important for business continuity and succession planning, ensuring clarity regarding ownership transfer and control of the business. 

4. Financial Assets Will 

• Created for professionals and investors with significant financial holdings in the UAE. 

• This structure can cover up to ten UAE bank accounts or brokerage accounts and helps ensure smoother succession and access to financial assets for beneficiaries and dependents. 

5. Guardianship Will 

• Focused exclusively on the protection of minor children. 

• A Guardianship Will allows parents to formally appoint guardians for their children in the event of the death of both parents. It applies specifically to guardianship matters within Dubai and Ras Al Khaimah. 

6. Digital Assets Will 

• One of the newer additions to UAE estate planning frameworks. 

• This Will type is intended to cover UAE-linked digital assets and digital business interests, including certain online businesses, digital investment holdings, and electronically managed commercial interests. 

How to Register a Will in Dubai — Step by Step 

The Will registration process in the UAE is far more structured and straightforward than most expatriates expect. 

Below is a simplified overview of the process through the Dubai International Financial Centre (DIFC) route, which remains one of the most commonly preferred options for expatriates: 

1. Choose the Appropriate Will Structure 

The first step is determining the type of Will best suited to your personal and financial circumstances. Depending on your assets and family structure, this may include a: 

• Full Will  

• Property Will  

• Business Owners Will  

• Financial Assets Will  

• Guardianship Will  

• Digital Assets Will  

Selecting the right structure ensures your UAE assets and family interests are adequately protected. 

2. Engage a Qualified Professional 

Estate planning in the UAE requires careful drafting and compliance with local registration requirements. 

Working with an experienced advisor helps ensure that: 

• The Will is drafted correctly  

• Asset descriptions are legally accurate  

• Beneficiary and guardianship clauses are properly structured  

• Registration delays or rejections are avoided  

Proper guidance at the drafting stage can significantly reduce complications for beneficiaries in the future. 

3. Prepare the Required Documentation 

Typically, the following documents and details are required: 

• Valid passport copy  

• Emirates ID (for UAE residents)  

• Details of UAE assets and investments  

• Beneficiary information  

• Details of two witnesses  

Additional documentation may be required depending on the nature of the assets or the chosen Will structure. 

4. Schedule the Registration Appointment 

The Will registration appointment can be completed either: 

• In person at the DIFC Courts, or  

• Virtually through the DIFC Virtual Registry platform  

The virtual process allows expatriates to complete registration from anywhere in the world, making the process highly convenient for overseas investors and frequent travellers. 

For registration assistance or an initial consultation, you may also connect with Mercurius & Associates LLP for guidance on the appropriate registration route and documentation requirements. 

5. Sign and Register the Will 

The final step involves signing the Will in the presence of two witnesses. Virtual witnessing is also accepted under the DIFC process. 

Once signed and registered, the Will becomes legally recognised and enforceable immediately. 

Timeline 

From initial consultation to completed registration, the overall process typically takes between 2–4 weeks through the DIFC route, depending on the complexity of the estate and documentation readiness. 

In many cases, the entire process can be completed remotely without requiring a physical office visit. 

Will My Home-Country Will Cover My UAE Assets? 

This is one of the most common — and often most expensive — misconceptions among expatriates in the UAE. 

The answer is no: a Will drafted in the UK, India, the US, or any other foreign jurisdiction does not automatically apply to your UAE-based assets. 

Even where a foreign Will is legally valid in its home jurisdiction, using it within the UAE can involve a lengthy and complex legal process. Typically, the document must first undergo: 

• Legal translation into Arabic  

• Notarisation and attestation procedures  

• Verification through multiple authorities  

• Submission before UAE courts for recognition and enforcement  

This process can take several months and may involve substantial legal and administrative costs. During this period, UAE bank accounts, investments, property, and business interests may remain frozen or inaccessible. 

More importantly, there is no absolute certainty that the final legal outcome will fully align with your intended wishes or succession plans. 

For this reason, the most prudent and widely recommended approach is to have a separate, locally registered UAE Will specifically covering your Dubai and UAE-based assets. 

A UAE-registered Will works alongside your home-country Will — it does not replace it. Instead, it creates jurisdictional clarity by ensuring that your UAE assets are governed under a locally recognised and enforceable framework, while your overseas assets continue to be dealt with under the laws of your home country. 

How can Mercurius help? 

Protect Your UAE Assets. Mercurius Can Help. 

At Mercurius, our Dubai team assists business owners, investors, entrepreneurs, and professionals with comprehensive Will drafting, registration, and estate planning solutions across the UAE. 

We help ensure that your Will is structured correctly, registered through the appropriate authority, and legally enforceable — giving your family, business, and beneficiaries clarity and protection when it matters most. 

Our Services 

Will Drafting & Registration 

We assist with registration through recognised UAE authorities 

Our team evaluates the most suitable route based on your residency status, asset profile, family structure, and succession objectives — while managing the process end to end. 

Business Succession Planning 

For entrepreneurs and shareholders, succession planning is critical to business continuity.  

This helps ensure operational stability and clarity for stakeholders in the event of unforeseen circumstances. 

Estate & Wealth Advisory 

Many expatriates hold assets across multiple jurisdictions. 

Our advisory team supports clients with integrated cross-border estate planning involving assets and interests 

The objective is to create a coordinated succession structure that minimises legal uncertainty across countries and protects long-term family and wealth interests. 

Connect With Our Dubai Team 

Book a Consultation: 
Mercurius Contact Page 

Email: 

Call / WhatsApp: 
Dubai +(971) 585161322 

Mercurius at a Glance     

With more than 17 years of experience and a presence across over 60 countries, Mercurius supports individuals, startups, SMEs, and multinational businesses at every stage of their business journey in the UAE.     

From company formation in Dubai to accounting, tax, compliance, audit coordination, regulatory advisory, and company closure services. Mercurius provides end-to-end support tailored to the specific needs of each client. For more details, do contact us! 

Disclaimer: This article is for general informational purposes only and does not constitute legal advice. Laws in the UAE are subject to change. For advice specific to your circumstances, consult a qualified legal professional or contact Mercurius & Associates LLP directly. 

Sources: Federal Decree-Law No. 51 of 2024; Federal Decree-Law No. 41 of 2022; Dubai Law No. 2 of 2025; DIFC Courts Wills and Probate Registry; UAE Legislation Portal (uaelegislation.gov.ae); The National; Gulf News. 

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