If you are a non-Muslim expat and die in the UAE without a registered will, your UAE assets may be frozen and then passed on under default rules rather than to the people you would have chosen. Under Federal Decree-Law No. 41 of 2022, in force since 1 February 2023, a surviving spouse takes half the estate and the children share the other half equally. Getting there typically means a court process, which can take time while your family has limited access to money.

The default rules for non-Muslims

Federal Decree-Law No. 41 of 2022 on civil personal status applies to non-Muslims across the UAE. Its default inheritance rules, where there is no will, are broadly:

  • Spouse and children: the spouse takes half; the children share the other half equally, with no distinction between sons and daughters
  • No children: the law provides for the estate to pass to the parents, with further rules where only one parent survives
  • No spouse, children or parents: siblings share equally

The law also allows foreign heirs to ask for the law of the deceased's home country to apply. For a British national, that adds complexity, because the UK has separate succession rules for England and Wales, Scotland and Northern Ireland, and those rules can treat movable assets and land differently.

Before this law, there was a real risk that Sharia principles would be applied to an expat's estate by default. The newer framework is a significant change, but it is still a set of fixed rules that may not reflect your wishes. The exact outcome depends on the facts, so local legal advice is needed in any real case.

What happens in practice

When a death is reported, UAE banks commonly restrict access to the deceased's accounts. Property generally cannot be sold or transferred until the court has confirmed who inherits. Your family, or someone acting for them, will usually need to:

  1. Obtain the death certificate and other documents
  2. Apply to the relevant court to establish who the heirs are
  3. Wait for orders to release bank funds and transfer property

Without an executor named in a will, there may be no obvious person with authority to act, and every heir may need to be involved. If heirs live overseas, documents may need to be notarised, attested and translated.

Where the default rules can go wrong

Default rules work on simple family shapes. They often do not fit expat families:

  • Unmarried partners do not inherit under the default split
  • Stepchildren you have not adopted may have no automatic share
  • Young children may inherit directly, so their share may need court supervision until adulthood
  • Guardianship for children is not decided by you
  • Your spouse may only receive half of assets in your sole name, and may need the children's shares dealt with before selling

UK assets follow different rules

UAE rules deal with UAE assets. Assets you own in the UK will usually follow UK rules. Under the intestacy rules for England and Wales, a spouse or civil partner, then children, then parents and other relatives inherit in a set order. Unmarried partners are not included. Probate and confirmation procedures differ between England and Wales, Scotland and Northern Ireland.

A UK pension is separate again. It usually passes according to the scheme's rules and any nomination of beneficiaries, not your will.

For how wills, life cover and trusts work together for GCC families, see our guide on life insurance, trusts and succession for GCC expats. Inheritance tax is a separate question from who inherits; see inheritance tax for UAE resident UK nationals.

A worked example

Illustrative example only, not a real client.

David, a British non-Muslim living in Dubai, dies without a will. He leaves his wife Emma and two children aged 6 and 9. His UAE assets are a Dubai apartment worth AED 2,000,000 in his sole name and UAE bank accounts holding AED 400,000, a total of AED 2,400,000. Assuming no heir asks for home-country law to apply and there are no debts:

  • Emma's share: half, AED 1,200,000
  • Each child's share: a quarter, AED 600,000

Access to the bank accounts may be restricted until a court order is issued. Emma may not be able to sell the apartment without the court dealing with the children's shares. Had David made a registered will leaving everything to Emma and naming guardians, the outcome and process would likely have been simpler.

Common mistakes

  • Assuming everything automatically passes to a spouse
  • Assuming a UK will covers UAE assets smoothly
  • Relying on joint accounts to avoid any restriction
  • Forgetting to appoint guardians for young children

A regulated financial adviser can help. Get in touch for a free introduction.

Sources and further reading

Last reviewed: October 2026. Tax year: 2026/27; UAE law as at October 2026. Jurisdictions covered: UAE, England and Wales. Rates, legislation and guidance change, so recheck before relying on this. Rules can differ between England and Wales, Scotland and Northern Ireland; tax residence is fact-specific; treaty outcomes depend on residence, domicile or nationality provisions; examples are simplified and omit reliefs, costs, exchange rates and anti-avoidance rules. This is general information, not financial, tax or legal advice. Take advice in the relevant country before acting.