Wills / Trust Law

What Are Wills in the UAE?

A will in the UAE is a document that tells the court who gets your assets, who cares for your children, and how your estate should be handled after you pass away. In the UAE, the rules apply differently for Muslims and non‑Muslims, but the law offers choices for everybody. No inheritance tax is levied in the UAE.

For Muslims: Sharia Law Provisions Explained 

The new law (Federal Decree‑Law No. 41 of 2024, effective from April 2025) states that Muslims in the UAE are subject to Sharia rules for inheritance, both UAE citizens and foreign Muslims, unless they opt for an alternative where possible.

Under the rules of Sharia, some family members receive fixed shares. After debts and funeral expenses are paid, the estate is divided as follows:

• Family members receive fixed shares.

Example:

• In general, a son receives twice what a daughter receives.
• The wife receives one‑eighth if there are children.

• • You may create a will (Wasiyyah) for up to one‑third of your estate. This one‑third may be bequeathed to whomever you wish, friends, charity or to relatives who are not entitled to fixed shares.

• To give more than one‑third, you need the consent of the heirs.

These rules safeguard close relatives, but still allow you to provide for the rest of your estate. The courts will adjudicate all matters: identifying the heirs, validating the will, partitioning the estate and deciding who will be the guardians of your children.

For Non-Muslims: Civil Law Options 

Non-Muslims in the UAE inherit according to Federal Decree-Law No. 41 of 2022. The law gives you the right to determine how your assets and property are transferred upon your death. You can either choose to apply your national (home country) law or to write a will in accordance with the UAE civil personal status law.

If you don’t make a will, your assets are divided in the following way:

• Half goes to your spouse
• Half is shared among your children (the same for boys and girls)

New rules simplify it further:

• Dubai Law No. 2 of 2025 provides that the courts of DIFC have exclusive jurisdiction over non-Muslim wills registered with them.
• The UAE changes its Civil Laws from 1st January 2026. According to Federal Decree Law No.51 of 2024 and Personal Status Law No.41 of 2024 if an expat passes away without a will and there are no family members, then all the assets (bank accounts, property or shares of the company) the expat owned in the UAE will be given to a charity endowment (Waqf).

A properly registered will prevents this from happening and keeps you in control.

Key Laws for Wills and Trusts Law in the UAE

Several laws work together for clear estate planning in the UAE. These include:

1. 
   

   Federal Decree‑Law No. 31 of 2023 (UAE Trust Law)  

This is the main UAE law which governs the trusts. It explains what a trust is, how to make one, and what everyone in the trust must do. It applies everywhere in the UAE, except in special financial free zones that have their own rules.

2. Dubai Law No. 15 of 2017 (Non‑Muslim Wills & Probate Law)  

This law tells non‑Muslims how they can make a will in Dubai. It also explains how the DIFC Courts will handle the will after a person dies, and how the person’s money and property will be given to the people they chose.

3. DIFC Trust Law No. 4 of 2018 (amended 2024)  

This law governs provisions relating to setting up inside the DIFC area. In 2024, it was updated to give better protection for assets, more privacy, and more freedom for the person who creates the trust.

4. Resolution No. 4 of 2014 (reaffirmed 2017) DIFC Wills Registry 

This rule created the DIFC Wills and Probate Registry. It lets non‑Muslims register their wills in DIFC so that their wishes are followed exactly, instead of using Sharia inheritance rules.

5. Personal status law – Federal Decree-Law No. (41) of 2024 

This law contains family matters in the UAE, including rules of inheritance for Muslim citizens. It is also the default federal law for non-Muslims and expatriates unless the party (ies) choose specific specialized laws (Civil Personal Status Law, law of domicile etc.). It works in combination with other laws to bring more clarity and order to inheritance laws and family planning.

6. Family Buisness Law – Federal Decree by Law No. (37) of 2022 

This law supports family owned businesses. It is the first law to empower families to use trusts and foundations to protect their business and ensure safe transition of the business to future generations.

How to Register a Will in the UAE

Registering your will makes it official and easy for the courts to follow. These are the main places you can register it:

• DIFC Wills Service Centre (Dubai):  

Very popular for non‑Muslims. Uses English and common‑law style. Covers UAE assets and guardianship for children. You do not need to live in DIFC.

• ADGM Wills Service (Abu Dhabi):  

Another common‑law option for non‑Muslims, similar to DIFC.

• Dubai Courts or Abu Dhabi Courts (ADJD):  

Works for both non‑Muslims and Muslims. Uses Arabic and English. Valid across the whole UAE.

For Muslims:  

Wills must be filed in local courts so they can be verified to be in conformity with Sharia.

Steps are easy:

• Write your will (if you need to, help is available), 
• Pay the fees 
• Visit for notarisation, either in person or via online video 
• Store your original will securely and make sure your family knows where it is. 
• Revise your will for major life changes such as marriage, children or assets.

What Are Trusts in the UAE and How Do They Help?

The Federal Decree-Law No 31 of 2023 is the primary UAE trust law if you seek to set up a trust outside the free zones and this covers what in practical terms:

How is a trust formed?

• For a UAE trust to be legally established there must be a Trust Instrument (a legal document). 
• The document needs to be approved and registered with the respective governmental body within your Emirate. 
• Upon registration you will receive both an Incorporation Certificate and a Validity Certificate.
•  Initial registration will mark the beginning of the legal validity of the trust.

What Assets Can Go Into a UAE Trust?

The settlor may put in trust any asset which they have a lawful ownership and the right to transfer. They should not be subject to any fixed third party rights. The settlor should transfer the assets to the trustee in full within 6 months of the trust having been registered, unless otherwise provided in the trust deed.

What is the trustee’s role?

The law is very clear on what the trustee’s duties and obligations are. The trustee must:

• Always act in the interest of the trust and the beneficiaries
• Properly manage, protect and grow the trust assets
• Maintain proper records and inform the beneficiaries about important events
• Not mix trust assets with personal assets
• Obtain professional advice (legal, financial, etc.) when necessary

If a trustee is found to have breached these rules because of fraud or willful misconduct, they may be liable to civil damages and even criminal fines and imprisonment.

Recognised throughout all Emirates

One of the biggest changes in the 2023 law is that a trust formed in the UAE is recognised in all seven Emirates of the UAE, regardless of where the trust assets are located. 

Who are the main parties of a Trust?

• Settlor: A natural or legal person who creates the Trust and transfers its property thereto in accordance with the UAE trust law.
• Trustee: A natural person (including the Professional Trustee, or a professional legal person) who is appointed in accordance with the Trust Instrument. The trust gives this person the powers and duties which are required to manage the trust. They are required to achieve the purpose of the Trust.
• Beneficiary: A beneficiary is a person who receives or who will be entitled to receive benefit from the trust. 
• Trust Protector (optional role): A person appointed by the Settlor to protect the Trust, or appointed in accordance with the procedure stated in the Trust Instrument.

UAE Wills and Trusts for Muslims

For Muslims (both UAE nationals and expats), the main law that governs their inheritance is Sharia law. It assigns fixed shares of assets to specific family members. However, Muslims can also make gifts in their lifetime (known as hiba) to distribute their wealth as they wish.

They can also establish modern structures such as DIFC foundations, and UAE trusts (under the 2023 Federal Trust Law), both of which are commonly used to safeguard family businesses and manage wealth for future generations. They are permitted as long as they are not in conflict with Sharia.

Quick Comparison: Onshore UAE Trust vs. DIFC Trust vs. DIFC Will

Conclusion 

Both Wills and Trusts in the UAE take Sharia law into consideration while also offering best options to everyone. Muslims are governed by clear Sharia provisions which prescribe specific shares for members of the family and can bequeath up to one third of the estate to non-family members via will. Non-Muslims may gift their entire estate to any persons they wish, provided that their will is registered with the relevant authorities in the UAE.

Trusts will provide added security, offer long-term support to family members and facilitate the distribution of assets to the next generation.

Disclaimer: This information is for general purposes only and does not create any client–attorney relationship. It should not be construed as legal advice. For guidance specific to your situation, please consult a qualified legal professional.