Inheritance Law in the UAE: What You Need to Know About Sharia and Non-Muslim Estates

Inheritance in the United Arab Emirates is a sensitive and often misunderstood topic, especially for expatriates and non-Muslim residents. With a diverse population and a unique blend of civil law and Islamic jurisprudence, the UAE’s inheritance laws reflect both cultural and legal traditions. Whether you’re a UAE national or a long-term expat with assets in the country, understanding how inheritance is handled under both Sharia law and non-Muslim exemptions is critical for effective estate planning.

The UAE has made considerable strides in modernizing its personal status laws, offering clarity and legal pathways for non-Muslims to distribute their estates according to their home country’s laws or personal preferences. But despite recent reforms, failing to proactively plan your estate can result in lengthy court processes, frozen bank accounts, and unintended asset distribution. This guide unpacks the inheritance framework in the UAE and helps you determine what applies to your situation—and how to take control of your legacy.

Sharia Law and Inheritance: The Default System

For Muslim residents and nationals in the UAE, inheritance is governed by Sharia law, particularly under the UAE Personal Status Law. Sharia-based distribution follows fixed shares assigned to family members—typically including the spouse, children, parents, and sometimes siblings. The proportions are strictly defined and leave little room for personal discretion.

For example, a son is entitled to a share that is twice that of a daughter. If the deceased has children, the spouse inherits a smaller fixed portion than if they had no children. Parents are also entitled to specific shares, and grandchildren may or may not inherit depending on the presence of other heirs.

While Sharia law aims to ensure fairness and provide for extended family, it may not align with modern estate planning goals or cross-border family dynamics. It also complicates inheritance for non-Muslim family members of a Muslim decedent, as the law does not permit them to inherit unless specifically provided for via lifetime gifts or offshore planning tools.

Non-Muslim Estates: What Has Changed?

Recognizing the multicultural makeup of its population, the UAE has introduced several key reforms allowing non-Muslims to manage their inheritance differently. Under recent legislative updates—including Federal Decree Law No. 41 of 2022—non-Muslims can now:

Have their home country laws apply to inheritance and wills
Register wills in the UAE through local courts, DIFC, or ADJD
Distribute assets according to personal wishes if a will is properly registered

This is a major step forward for expats who wish to ensure their assets are distributed according to their own values and family structures. However, these rights are only guaranteed when formalized through legal documents such as wills or trusts. Otherwise, the default Sharia framework will be applied by the UAE courts.

What Happens If There’s No Will?

If a person dies intestate (without a will) in the UAE, the consequences can be complex:

Sharia law is applied by default for both Muslims and non-Muslims
Bank accounts are frozen, even joint accounts, until legal heirs are identified
Asset transfer is delayed until a succession certificate is issued
Guardianship of minor children may be decided by the court

This can result in hardship for surviving spouses and children, particularly those who were financially dependent on the deceased. The probate process may take several months or even years to resolve, especially if there are cross-border elements.

To avoid these complications, non-Muslim residents are strongly advised to have a valid, UAE-recognized will that clearly lays out their wishes.

Wills and Inheritance Planning Options

Non-Muslim residents have three main avenues for registering a will in the UAE:

1. DIFC Wills Service Centre

Allows non-Muslims to register English-language wills that can cover assets in the UAE and abroad. Offers flexibility and common law protections with faster probate procedures through DIFC Courts.

2. Abu Dhabi Judicial Department (ADJD)

Offers bilingual will registration (Arabic and English) and is recognized across all emirates. A cost-effective alternative to DIFC.

3. Dubai Courts

Allows Arabic will registration with local enforcement. More accessible for basic estate plans but has limited international scope.

Choosing the right venue depends on asset locations, personal preferences, family complexity, and budget. In all cases, the will must be properly drafted, translated (if necessary), notarized, and registered.

Guardianship of Children: A Crucial Element

For families with minor children, the guardianship clause in a will is often more important than asset distribution. Without a guardianship provision, the UAE courts may appoint guardians for minor children based on local law, which might not align with the family’s intent.

By registering a will with clear guardianship instructions, parents can:

Name interim and permanent guardians
Ensure that relatives abroad are considered
Avoid potential custody battles among family members

This is particularly relevant for expat families who do not have extended family members residing in the UAE.

Inheritance Tax Considerations

The UAE currently does not impose inheritance tax or estate duties. This makes it an attractive jurisdiction for wealth preservation. However, if you or your heirs are tax residents in another country (e.g., the UK or US), global tax obligations may apply.

Proper estate planning should involve international tax professionals to ensure:

Double taxation is avoided
Assets are held in the right jurisdictions
Trusts or holding structures are optimized for tax efficiency

Ignoring these cross-border issues can diminish the intended benefit of your estate plan.

The Role of Trusts and Foundations

In complex estates, incorporating legal structures like trusts (especially in DIFC or ADGM) or foundations can enhance asset protection and ensure smooth intergenerational transfer. These tools allow families to manage:

Long-term business succession
Charitable giving
Distribution rules for multiple generations
Protection against family disputes or external claims

These structures offer a private, flexible, and legally enforceable way to align inheritance planning with personal values and goals—particularly for high-net-worth families or those with international assets.

Conclusion: Take Control of Your Legacy

Inheritance planning in the UAE is no longer just a concern for the wealthy—it’s a necessary step for anyone with family, property, or investments in the country. The UAE’s legal reforms now give non-Muslim residents more power than ever to decide how their estate is handled, but this freedom only applies if formal legal steps are taken in advance.

By understanding the differences between Sharia-based and personal law inheritance frameworks, and by choosing the appropriate legal tools—such as a will, trust, or foundation—you can spare your loved ones from unnecessary stress and uncertainty.

Whether you’re an Emirati citizen or an expatriate resident, planning for the future is not just wise—it’s responsible. Begin the process today and ensure that your legacy is preserved exactly as you envision it.