Wills for non-Muslims in the UAE: DIFC, ADGM and Federal Decree-Law 41 of 2022

Non-Muslims in the UAE can register a will through the DIFC Courts Wills Service, the ADGM Courts, or a local court under Federal Decree-Law No. 41 of 2022. Without one, the UAE estate passes half to the surviving spouse and half to the children equally, and no guardian is named. Registration fees range from AED 950 plus USD 155 at ADGM to AED 10,000 for a DIFC full will.

That is the summary. The detail matters, because a will drafted for the wrong route, or registered without a plan for what happens in the weeks after a death, can still leave a family without access to money when they need it most.

What changed for non-Muslims in 2023?

Before 2023, the starting point for a non-Muslim who died in the UAE without a valid will was, in most cases, Sharia-based distribution under federal personal status law. The DIFC Wills Service, launched in 2015, and the Abu Dhabi non-Muslim wills service gave non-Muslims a way to opt out by registering a will, but the default sat with Sharia principles.

Federal Decree-Law No. 41 of 2022 on Civil Personal Status changed that default from 1 February 2023. Under Article 1, it applies to non-Muslim UAE citizens and non-Muslim foreigners resident in the UAE, unless they choose to apply the law of their own country. Abu Dhabi had already moved in the same direction with Law No. 14 of 2021 on civil personal status for non-Muslims in the emirate.

The law did two things that matter for estate planning. It set a new default distribution for non-Muslims who die without a will, and it confirmed that a non-Muslim can leave their UAE assets by will to anyone they choose.

Who inherits if a non-Muslim dies without a will?

Article 11 of the Decree-Law sets the default for a non-Muslim’s estate where there is no will:

Foreign heirs may also ask the court to apply the law of the deceased’s nationality instead.

On paper, the spouse-and-children split looks reasonable for many families. In practice it raises three problems:

1. It may not match your wishes. Blended families, children from a previous marriage, adult children who are financially independent, and partners who are not legally married all fall poorly into a fixed formula.
2. Half to the children means half held for minors. If your children are under 18, their share needs managing on their behalf, and the formula says nothing about who should do it.
3. It names no guardian. Who looks after your children if both parents die is the question most parents care about most, and the default rule does not answer it.

A registered will addresses all three. It also gives the court a clear document to act on, which usually shortens the time before assets are released.

How do the DIFC, ADGM and local-court routes compare?

There are three main routes for a non-Muslim with assets in the UAE. The fees below are the registries’ own published figures.

The DIFC Courts Wills Service

The DIFC route is the most widely used by expatriates in Dubai. It offers six will forms, priced by scope, according to the DIFC Courts schedule of fees:

Mirror wills are for a married couple registering at the same time. Each booking carries a non-refundable booking fee that is deducted from the service fee, and amending a registered will costs AED 550. DIFC Courts state that their fees are exempt from VAT.

The ADGM Courts

ADGM offers a fully digital service for non-Muslims. The ADGM Courts notary schedule of fees for individuals, effective 8 February 2025, lists notarisation of a non-Muslim will at AED 950, payable to the Abu Dhabi Judicial Department, plus USD 155 payable to the ADGM Courts. The registration cost is therefore a fraction of the DIFC figure, although drafting costs are similar whichever registry you use.

Local courts

Federal Decree-Law No. 41 of 2022 also allows non-Muslims to record wills through the local court system in each emirate. Wills are prepared in Arabic, or with a certified Arabic translation. This route can suit simple estates, but fees and procedures vary by emirate, so confirm the current requirements with the relevant court before you begin.

What does registration not cover?

Three costs and gaps catch families out.

Drafting. Registry fees cover registration only. A lawyer or registered will draftsman charges separately to take instructions and draft the will, and drafting quality is where most of the value lies. A will that is poorly drafted can be registered perfectly and still fail to do what you intended.

Assets outside the UAE. A UAE will is usually drafted for UAE assets. Your home in London, your pension in Toronto or your investment account in Singapore are governed by the law where they sit, or where you are domiciled. Most expats need a UAE will and a home-country will, drafted together so that neither accidentally revokes the other.

US-situs assets. For anyone who is neither a US citizen nor US-domiciled, shares in US companies and US-domiciled funds above USD 60,000 fall inside the US estate tax net, at rates up to 40%. A UAE will does not change that. The usual fix is fund domicile, which we explain in how to invest in the UAE as an expat.

What happens to bank accounts and joint accounts on death?

This is the practical problem a will does not fully solve.

In practice, UAE banks commonly freeze accounts held in the deceased’s sole name once they are notified of the death, and joint accounts can also be restricted until the bank receives a court order or grant of probate. Investment accounts with custodians follow a similar pattern under the custodian’s own procedures. A registered will shortens the court process, but the family still has to go through it.

Three steps reduce the strain:

• Keep a cash reserve the surviving spouse can access independently, in their own name.
• Know where everything is held. An up-to-date schedule of accounts, policies and properties, kept with the will, saves weeks.
• Check beneficiary nominations on life insurance and employer schemes, which often pass outside the will.

How do you register a will, step by step?

The steps are broadly similar across the registries:

1. List your UAE assets and decide who should receive them, and who should look after any children under 18.
2. Choose the route and the form: DIFC, ADGM or local court; full will or narrower wills.
3. Instruct a drafter, ideally one who will also review your home-country will.
4. Choose executors and guardians, and confirm they are willing to act. A substitute guardian is sensible.
5. Book and attend registration, in person or remotely according to the registry’s process, with passport and Emirates ID.
6. Review the will after any marriage, divorce, birth, major asset purchase or move.

Where does estate planning fit in a wider financial plan?

A will distributes what you own. It does not decide what you own, where it is held or what it costs your family to receive it. Those are financial planning decisions, and they interact with the will.

For most expatriate families we work with, the estate questions are the same: is there a registered UAE will, does it agree with the home-country will, are there US-situs assets above the threshold, can the surviving spouse access money during probate, and are guardians named. Our guide to expat financial planning in the UAE puts estate planning alongside the other stages of an expatriate’s financial life, with a dedicated guide for each nationality.

Vault Wealth is regulated by the FSRA and registered in ADGM. We are not a law firm and do not draft wills, but estate structure is part of every plan we build, and client assets are held in the client’s own name with Interactive Brokers, which keeps ownership clear on death. Families with assets and structures across several jurisdictions should look at our family office service. To review your own position, start with the planning process or talk to an advisor.

If you would like a simple place to start putting your wishes in order, VaultWills is our estate-planning service for UAE residents.

Sources

• Federal Decree-Law No. 41 of 2022 on Civil Personal Status, Articles 1 and 11, in force 1 February 2023 (UAE Ministry of Justice legislation portal).
• Abu Dhabi Law No. 14 of 2021 on Civil Marriage and its Effects in the Emirate of Abu Dhabi.
• DIFC Courts, Schedule of Fees, Wills Service (2023 schedule, accessed October 2026), difccourts.ae/about/fees.
• ADGM Courts, Notary Public Schedule of Fees for Individuals, effective 8 February 2025.
• US Internal Revenue Service, Some nonresidents with US assets must file estate tax returns (USD 60,000 exemption equivalent).

This article is general information about UAE succession law and is not legal advice. Fees are as published by the registries at the date of writing and may change. Have your will drafted by a qualified lawyer or registered will draftsman, and confirm current fees and procedures with the relevant registry before acting.