UAE

Succession: Tax: Geographic

Sharia default rules, DIFC Wills Service Centre, free zone asset treatment, non-Muslim will registration, homeCountryLawElection (Decree Law 41/2022), home country code + DIFC registration tracking

UAE succession law — dual-track (Sharia default vs DIFC common law), DWSC registered wills, expatriate handling under Federal Decree-Law No. 41/2022; includes ADGM wills service, non-Muslim court registration, UAE real property treatment, and dual-track dispute resolution (Sharia vs common law)

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Extension Fields

Field Type Req Description
adgmWill object Abu Dhabi Global Market (ADGM) Wills Service — alternative to DIFC for Abu Dhabi residents
difcWill object DIFC Wills and Probate Registry details
disputeResolution object Inheritance dispute resolution forum — dual-track system (Sharia vs common law)
emirate object Which emirate the estate is primarily administered in — different emirates have different courts
expatriateHandling object Under Federal Decree-Law No. 41/2022, non-Muslim expatriates may elect home country law
freeZoneAssets array Assets held in UAE free zones may have different treatment
homeCountryLawElection object Election to apply home-country succession law under Federal Decree Law No. 41 of 2022. Available to non-Muslims — allows election of home-country law instead of Sharia
marriageRevocation object Whether and how marriage revokes a prior will. For UAE non-Muslim wills registered with DIFC or ADGM, marriage does not automatically revoke the will. Muslim estates are governed by Sharia fara'id regardless of marital status — will limited to 1/3 for non-heirs.
nonMuslimWillRegistration object Non-Muslim will registration with local courts (Dubai Courts, Abu Dhabi Judicial Department)
notes string
propertyTreatment object UAE real property treatment — freehold only available to foreigners in designated areas
shariaFixedShares object Sharia fixed-share (fara'id) application under UAE Personal Status Law (Federal Law No. 28/2005)
successionTrack object Which succession track applies — Sharia (default for Muslims) or DIFC (opted-in for non-Muslims)

At a Glance

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Subject: Jurisdiction Enquiry — UAE

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