Inheritance law in the UAE depends on which legal framework applies to the deceased and the estate. Muslim inheritance is principally governed by Federal Decree-Law No. 41 of 2024 on the Issuance of the Personal Status Law, while qualifying non-Muslims may fall under the separate civil inheritance framework in Federal Decree-Law No. 41 of 2022 on Civil Personal Status.
The applicable law affects who inherits, the shares they receive and how a Will can change the default result. UAE residents and expatriates who want to plan the distribution of their assets can also review their options through Will writing services in the UAE.
What Is the Current Inheritance Law in the UAE?
There is no single inheritance formula for every estate.
The current position can be summarised as follows:
| Issue | Personal Status Framework | Non-Muslim Civil Framework |
|---|---|---|
| Main federal law | Federal Decree-Law No. 41 of 2024 | Federal Decree-Law No. 41 of 2022 |
| Default distribution | Sharia-based inheritance rules | Civil statutory distribution |
| Spouse and children | Shares depend on the surviving heirs | Where Article 11 applies, spouse receives 50% and children share the remaining 50% equally |
| Sons and daughters | Different shares apply in certain inheritance relationships | Children share equally under the Article 11 rule |
| Will | Subject to statutory and Sharia-based restrictions | Greater testamentary flexibility within the civil framework |
| Foreign-law issues | Can arise depending on nationality and applicable law | Article 11 allows relevant foreign-law issues to arise in specified circumstances |
Federal Decree-Law No. 41 of 2024 replaced Federal Law No. 28 of 2005, so inheritance guidance relying on the former law may contain outdated article references.
Before calculating shares, identify:
- the deceased’s religion and nationality;
- all surviving heirs;
- whether a valid Will exists;
- the location and nature of the assets; and
- whether another law may apply.
How Does Inheritance Work for Non-Muslims in the UAE?
Article 11 of Federal Decree-Law No. 41 of 2022 sets out civil inheritance rules for people falling within its scope.
Where a person dies without a Will and leaves a spouse and children:
- 50% of the inheritance passes to the surviving spouse;
- the remaining 50% is divided equally among the children; and
- sons and daughters are treated equally in that distribution.
For example, where the deceased leaves a spouse, one son and one daughter, the spouse receives half of the relevant inheritance and the two children divide the remaining half equally.
Where there are no children, Article 11 contains separate rules involving the deceased’s parents and siblings.
The complete family structure should therefore be established before calculating the estate.
Can a Non-Muslim Make a Will?
Yes.
The civil framework allows a person within its scope to make a Will dealing with UAE property, subject to the applicable legal and registration requirements.
A Will may address matters such as:
- real estate;
- bank accounts;
- investments;
- company shares;
- beneficiaries;
- executors; and
- guardianship arrangements for minor children.
Article 13 also provides for the registration of Wills under the applicable procedures.
For non-Muslims, a properly structured Will can therefore significantly affect the result that would otherwise follow from the default intestate rules.
Key Inheritance Shares Under the UAE Personal Status Law
For estates governed by Federal Decree-Law No. 41 of 2024, inheritance follows detailed Sharia-based rules.
The final distribution depends on the complete group of surviving heirs.
| Heir | General Statutory Position |
|---|---|
| Husband | 1/2 if there is no inheriting descendant; 1/4 if there is |
| Wife | 1/4 if there is no inheriting descendant; 1/8 if there is |
| One daughter without a son | 1/2, subject to the statutory conditions |
| Two or more daughters without a son | 2/3 collectively, subject to the statutory conditions |
| Son and daughter together | Remaining estate is generally divided with the male receiving twice the female’s share |
Under Article 211, a husband receives half where his deceased wife leaves no inheriting descendant and one-quarter where an inheriting descendant exists.
Under Article 212, a wife receives one-quarter where her husband leaves no inheriting descendant and one-eighth where one exists. If there is more than one wife entitled to inherit, they share the applicable wife’s portion.
Article 217 deals with daughters. Where a son and daughter inherit together as residuary descendants, the male receives twice the female’s share.
This does not mean that every male heir always receives twice as much as every female heir.
Different relationships and family structures produce different inheritance shares.
What Happens Before an Estate Is Distributed?
Inheritance shares are calculated against the estate remaining after the prior legal obligations have been dealt with.
Under Article 201 of Federal Decree-Law No. 41 of 2024, rights relating to the estate are dealt with in this order:
- proper funeral preparation expenses;
- settlement of the deceased’s debts;
- execution of the Will within the one-third limit, unless the heirs consent to an excess; and
- distribution of the remaining estate among the heirs.
This means heirs do not simply divide the deceased’s gross assets.
For example, if the deceased owns AED 2 million in assets but also leaves significant debts, those debts must be dealt with before the remaining estate is distributed.
Can a Muslim Make a Will in the UAE?
Yes.
A Muslim can make a Will, but the Personal Status Law places limits on the testamentary portion of the estate.
Under the current framework, the Will is generally executed within one-third of the estate, after the prior estate obligations have been addressed.
For example, if the relevant net estate is AED 900,000, the one-third testamentary portion would be AED 300,000.
A Will exceeding the one-third limit is not automatically treated in the same way as a Will within that limit. The effect of the excess can depend on the consent of the heirs and the other statutory requirements.
The position should therefore be reviewed against:
- the value of the estate;
- the proposed beneficiaries;
- the surviving heirs; and
- any consent required under the law.
A Muslim Will should not simply copy the structure of a non-Muslim civil Will.
Where Can a Will Be Registered in the UAE?
The appropriate registration route depends on the person’s circumstances, assets and applicable legal framework.
DIFC Courts Wills Service
The DIFC Courts Wills Service provides a specialised Will registration and probate framework for eligible non-Muslims.
Depending on the Will selected and the person’s circumstances, arrangements can address matters such as:
- UAE assets;
- real estate;
- financial assets;
- business interests;
- executors; and
- guardianship.
For more detail, see Al Ramsy’s guide to DIFC Wills in Dubai.
Abu Dhabi Civil Wills
The Abu Dhabi Judicial Department provides a civil Will registration route for qualifying non-Muslims.
The suitability of this route depends on the testator’s circumstances and the applicable requirements.
Dubai Will Procedures
Dubai Courts and relevant notarial procedures may also be available depending on the testator and the legal framework governing the Will.
The registration route should ideally be identified before the document is finalised because form, language and execution requirements can differ.
What Happens to Property and Business Assets After Death?
Real estate and company interests can form part of the deceased’s estate, but transferring them generally requires more than simply identifying the beneficiary.
UAE Property
For real estate, the relevant succession entitlement and court or probate authority normally need to be established before ownership records can be changed.
Relevant issues can include:
- the title deed;
- mortgage liabilities;
- the applicable Will;
- recognised heirs or beneficiaries;
- court documentation; and
- land authority transfer requirements.
Where significant property is involved, succession planning may need to be coordinated with real estate lawyers in the UAE.
Company Shares
Business owners may leave:
- LLC shares;
- holding-company interests;
- partnership interests;
- DIFC company shares; or
- other business assets.
The inheritance position may need to be considered together with:
- company constitutional documents;
- shareholders’ agreements;
- transfer restrictions;
- succession clauses; and
- applicable corporate procedures.
A Will can identify an intended beneficiary, but the required legal and corporate transfer procedures may still need to be completed.
How Is an Estate Administered in the UAE?
The exact process depends on the applicable law, court, emirate and assets involved.
A typical estate may involve:
- obtaining the official death documentation;
- identifying the applicable inheritance framework or Will;
- identifying the deceased’s assets;
- establishing debts and estate liabilities;
- determining the heirs or beneficiaries;
- obtaining the necessary court or probate authority; and
- transferring and distributing the assets.
Foreign-issued documents may require translation, legalisation or authentication before they can be used in UAE proceedings.
Property, company shares, bank accounts and overseas assets may also require separate transfer procedures.
For wider estate planning and family asset matters, Al Ramsy Advocates provides family law services in the UAE.
Frequently Asked Questions
What is the current inheritance law in the UAE?
Federal Decree-Law No. 41 of 2024 is the current general Personal Status Law and contains the principal Sharia-based inheritance rules. Federal Decree-Law No. 41 of 2022 provides a separate civil inheritance framework for qualifying non-Muslims.
What happens if a non-Muslim dies without a Will in the UAE?
Where Article 11 of Federal Decree-Law No. 41 of 2022 applies and the deceased leaves a spouse and children, the spouse receives 50% of the inheritance and the remaining 50% is divided equally among the children.
Does a son always inherit twice as much as a daughter?
No. Under the Personal Status Law, the two-to-one rule applies in specified inheritance relationships, including where sons and daughters inherit together as residuary descendants. It is not a universal rule for every male and female heir.
Can an expat register a Will in the UAE?
Yes, subject to the eligibility and procedural requirements of the relevant registration route. Depending on the person’s circumstances, available options may include DIFC Courts Wills, Abu Dhabi civil Will procedures and applicable Dubai Will registration processes.
