UAE Will Requirements for Expats: New Heirless Estate Rules Take Effect in 2026

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Are wills mandatory in UAE now? Latest legal reforms explained for expats.

From January 2026, heirless expat estates in the UAE transfer to a supervised charitable endowment if no valid will exists and no heirs claim assets.
The reform does not make wills universally mandatory, but legal experts describe registration as essential for expats with UAE assets.
Over 21,000 expat wills have been registered as awareness of the heirless estate rule drives demand for estate planning.
Expats with heirs can still rely on non-Muslim intestate succession rules, though this may cause delays and freeze bank accounts during probate.
Registration options include the DIFC Wills Service Centre, Abu Dhabi Judicial Department, and other emirate courts.
The changes strengthen testamentary freedom for non-Muslims and clarify enforcement mechanisms across onshore and free zone jurisdictions.

Abu Dhabi Judicial Department and DIFC Expand Will Registration Framework

Recent amendments to UAE civil legislation have introduced significant clarity on estate planning for foreign residents. The reforms, which took effect on 1 January 2026, address a previously uncertain area regarding unclaimed assets. The Abu Dhabi Judicial Department (ADJD) and the DIFC Wills Service Centre continue to offer registration services under an enhanced legal framework. This follows the introduction of the Civil Personal Status Law under Federal Decree-Law No. 41 of 2022, which established gender-neutral intestate succession rules for non-Muslims.

The changes reinforce testamentary freedom for expatriates while creating new consequences for those who die without a will and without identifiable heirs. Legal practitioners report a surge in registrations as expatriates seek to secure asset distribution and avoid unintended charitable transfers. The reforms complement existing protections for non-Muslim residents and strengthen enforcement across UAE jurisdictions.

Heirless Estates Now Transfer to Charitable Endowment

The core amendment addresses the treatment of estates where a foreign resident dies without a valid registered will and without any legal heirs claiming the assets. Under these specific circumstances, UAE-situated assets transfer to a supervised charitable endowment, known as a waqf, managed by competent UAE authorities. This provision replaces previous uncertainty where such estates could remain in legal limbo or revert to the state through unspecified mechanisms.

The rule applies only when both conditions are met: no registered will and no heirs making a legal claim. Assets covered include real estate, bank accounts, investments, business shares, and other financial holdings located in the UAE. The charitable endowment framework provides a clear legal destination for genuinely heirless estates, though it creates a significant incentive for proactive estate planning.

Wills Not Universally Mandatory but Highly Recommended

The amendments do not impose a blanket requirement for all expatriates to register wills. Expats with heirs can still benefit from the Civil Personal Status Law for non-Muslims, which provides default intestate succession rules. Under this framework, a surviving spouse typically receives 50% of the estate, with the remainder divided equally among children regardless of gender. If no children exist, parents or siblings may inherit according to the statutory scheme.

However, relying on intestate succession creates practical complications. Banks and financial institutions routinely freeze accounts during probate proceedings, which can delay asset distribution by months. Without a registered will, executors face additional administrative hurdles, and the deceased's wishes regarding specific bequests or guardianship arrangements cannot be honored. Legal firms describe will registration as an urgent requirement for expats with significant UAE assets, including property, businesses, or substantial investments.

The heirless estate rule adds further weight to this recommendation. If no heirs come forward or can be identified, assets transfer to the charitable endowment regardless of the deceased's likely intentions. This risk is particularly acute for expatriates with complex family situations, estranged relatives, or assets held through corporate structures where beneficial ownership may not be immediately apparent to UAE authorities.

Registration Options Remain Accessible

Expatriates can register wills through several established channels. The DIFC Wills Service Centre in Dubai serves non-Muslims and follows common law principles, offering full testamentary freedom over financial assets and guardianship provisions. Previously registered DIFC wills remain valid under transitional provisions. The Abu Dhabi Judicial Department provides civil wills for non-Muslims and has introduced options for Muslim expatriates in certain cases. Other emirates offer registration through local courts or notarial services.

Dubai Law No. 2 of 2025 has strengthened the DIFC Courts' jurisdiction over non-Muslim wills and related disputes. This includes enhanced enforceability for onshore assets linked to DIFC entities, reducing jurisdictional uncertainty that previously complicated cross-border estate administration. The reforms have contributed to a reported surge in registrations, with over 21,000 expatriate wills registered in early 2026 according to industry sources.

Practical Implications for Expatriate Estate Planning

Legal experts emphasize that the heirless estate provision transforms will registration from a discretionary planning tool into a practical necessity. Without a registered will, expatriates risk their assets being frozen, distributed contrary to their wishes, or transferred to a charitable endowment if heirs cannot be located or fail to claim within applicable timeframes.

The reforms also introduce ancillary changes, including lowering the age for judicial approval of asset management from 18 to 15 years with appropriate oversight. Probate mechanisms have been clarified to streamline the administration process for registered wills. Banks now routinely verify will status when handling deceased employees' funds, creating additional administrative friction for estates without registered documentation.

While no official government statement describes will registration as mandatory for all expatriates, the legal and practical consequences of dying intestate without heirs create strong incentives for proactive planning. The charitable endowment rule applies regardless of asset size, making registration relevant for expatriates across the economic spectrum. Legal firms recommend that expatriates review their estate planning arrangements and consider registration through appropriate channels to preserve testamentary control and protect beneficiaries.