UAE Wills and Estate Planning Reference 2026 — For Free Zone Company Owners
UAE free zone company owners should have a will and estate plan in place. Here is the complete 2026 reference guide on UAE wills and estate planning for business owners.
In this guide:
UAE Inheritance Law Default
- Muslim default: UAE law applies Sharia inheritance principles as default for Muslims
- Non-Muslim: Federal law previously applied Sharia to non-Muslims on UAE assets; this has changed
- 2023 reform: UAE Federal Personal Status Law (2023) allows non-Muslim expats to apply their home country’s law to their estate; significant reform
Non-Muslim Expat Wills in UAE
- DIFC Wills Service Centre: Non-Muslims can register a DIFC Will covering Dubai and Ras Al Khaimah assets
- Abu Dhabi Judicial Department: Wills for Abu Dhabi assets
- Cost: DIFC Will registration AED 10,000-15,000; ensures faster and clearer estate administration
What a UAE Will Should Cover
- Free zone company shares: Designate who inherits your shares in the UAE free zone company
- UAE property: Dubai or Abu Dhabi real estate
- UAE bank accounts: Designate beneficiaries
- Guardianship: For minor children of non-Muslim expats; UAE courts will follow DIFC Will provisions
Succession Planning for Company Owners
- Shareholder agreement: Include provisions for what happens to shares on death of a shareholder
- Buy-sell agreement: Business partners agree mechanism to buy out deceased partner’s shares
- Life insurance: Key person insurance can fund buy-sell agreement