Of everything a UAE resident owns, the will is the one document almost everyone postpones. Yet the question courts and bereaved families face daily cannot be postponed: what happens to your bank accounts, real estate and company shares if you pass away without a registered will? With the new Personal Status Law — Federal Decree-Law No. (41) of 2024, in force since 15 April 2025 — the framework governing residents’ estates is now clearer. By default, its provisions apply to non-citizens unless a party expressly invokes the law of their home country, while a parallel regime for non-Muslims under Federal Decree-Law No. (41) of 2022 offers gender-equal inheritance and full testamentary freedom. Under either system, registering a will remains the decisive step that spares heirs months of procedure and the family costly disputes.

Who is governed by which law? The choice rule in Article 1

Article 1 of the new law settles its scope: its provisions apply to non-citizens unless one of them invokes the application of their own national law, or another law agreed to apply, as permitted by the legislation in force in the UAE. The rule is fundamental — UAE law is the default, and the choice of a foreign law is a right that must be expressly asserted, never presumed. If the testator did not exercise that choice during their lifetime through a registered will, and the heirs do not raise it before the court, the estate is distributed under the federal law. Alongside this, non-Muslims benefit from a self-standing framework, the Civil Personal Status Law enacted by Federal Decree-Law No. (41) of 2022, in addition to the special regime Abu Dhabi applies to the civil personal status of foreigners.

Dying intestate: fixed shares and frozen accounts

When a resident dies without a will, proceedings begin with an application for a succession certificate before the competent court to establish the death and identify the heirs, followed by the inventory, liquidation and distribution of the estate. During this period banks — as a matter of law and banking practice — freeze the deceased’s accounts, including their share in joint accounts, until the succession certificate and distribution order are issued. Families can face months without liquidity, and companies in which the deceased held shares may find day-to-day management paralysed. If the federal law applies, the estate is distributed according to the prescribed Sharia shares: the wife receives one eighth of the estate where there are children and one quarter where there are none; the husband one quarter or one half as the case may be; each parent one sixth where there are children; and the remainder passes to the children, with the male receiving twice the share of the female. The new law also preserves, in Article 179, the obligatory bequest (wasiyya wajibah) for grandchildren whose parent predeceased the grandparent, within one third of the estate.

The non-Muslim regime: full equality and complete testamentary freedom

Federal Decree-Law No. (41) of 2022 on Civil Personal Status establishes a radically different system for non-Muslims. In the absence of a will, half of the estate passes to the surviving spouse, and the other half is divided equally among the children with no distinction between sons and daughters; if the deceased has no children, the inheritance passes to the parents, or to the surviving parent together with the siblings. Most importantly, the regime grants non-Muslims complete testamentary freedom: a non-Muslim may leave a will disposing of all of their assets in the UAE to whomever they choose, unconstrained by the one-third rule or by fixed shares. A properly registered will therefore allows a non-Muslim resident to ensure their entire estate devolves exactly as they intend.

Where do you register a will? Multiple accredited channels

Several registration channels serve residents’ differing needs. Dubai Courts notarise wills in both Arabic and English and maintain a dedicated registry for non-Muslim wills. The DIFC Courts Wills Service Centre allows non-Muslims to register English-language wills covering assets in Dubai and Ras Al Khaimah, with tailored options for real estate, accounts and guardianship of minor children. In Abu Dhabi, wills can be registered with the Judicial Department or through the ADGM wills registry. Note that real property located in the UAE may remain subject to special considerations before the courts even where a foreign law has been chosen; a carefully drafted, locally registered will — rather than reliance on a home-country will alone — is therefore the most reliable practical guarantee that the testator’s wishes will be enforced over UAE assets.

Practical recommendations for residents and business owners

Every resident holding assets in the UAE — a bank account, real estate or shares in a company — should take three steps that do not tolerate delay. First, take stock of your assets and identify the legal regime best suited to their distribution, in coordination with counsel familiar with both systems. Second, register a will with the competent authority expressly covering your UAE assets, and review it after every significant family or financial change. Third, for business owners in particular: address the fate of company shares in the memorandum of association and shareholders’ agreements so they dovetail with the will, protecting the business from paralysis on death. Early estate planning is not a legal luxury; it is the safety valve that preserves a family’s stability and a business’s continuity.