What a will does, and where it stops

A will is a legal disposition contingent on the death of the testator. That definition, from the Personal Status Law (Article 171(1)), is also the boundary of the instrument: a will directs property, appoints nobody to act while the testator is alive, and on its own does not move a share in a company.

For estates governed by the Personal Status Law, the reach of a will is fixed by fractions rather than by intention. The will is executed from the estate within the limits of one third, after deducting funeral expenses and settling debts (Article 173). Where it exceeds one third, the excess is suspended upon the heirs' approval and executed in proportion to the share of those who approved (Article 193). A will may not be made in favour of an heir except where other mature heirs approve it, in which case it is enforceable on the share of those who consented, or where a likely interest is acknowledged by the court (Article 184). A mandatory will operates within one third for the children of a son or daughter who died before the testator (Article 179).

For non-Muslims, Federal Decree-Law No. 41 of 2022 on Civil Personal Status starts elsewhere. The testator has the right to leave a will with the entire property owned in the State in favour of anybody, in accordance with the controls specified by the Executive Regulations (Article 11(1)).

Which law applies is a separate question. Under the Civil Transactions Law, the substantive provisions of a will are governed by the law the will designates, or by the law of the nationality held at death where none is designated, with separate rules on form (Article 17(3) and 17(4)). UAE law applies to a will made by a foreigner concerning immovable property located in the State (Article 17(5)), and immovable property is governed by the law of its location (Article 18(1)).

In Dubai, Law No. 15 of 2017 applies to all wills and estates of non-Muslims in the Emirate, including in the Dubai International Financial Centre (Article 3), with a register of such wills at the Dubai Courts and at the DIFC Courts (Article 6). The legislation in force in the Emirate applies in stated cases, including where the estate or will relates to real property located in the Emirate, and where the applicable foreign law contradicts public order or morals (Article 4(b)). A will takes precedence over intestate succession, but is not implemented until funeral expenses, estate administration and will implementation expenses, the remuneration of executors and administrators, and the debts owed by the estate are settled (Article 5). Conditions of validity include that the testator is of full capacity and is not under interdiction for prodigality or imbecility, unless the will is made for charitable purposes and his guardian obtains the approval of the competent court (Article 9(a)).

The DIFC Wills and Probate Registry Rules carry their limits on the face of the instrument. They apply only to wills of non-Muslim individuals over the age of majority, in the form set out in Schedule 1, in English, in writing, signed in person, witnessed by at least two witnesses of the age of majority who are physically or virtually present before the Registrar or an authorised officer, still registered at death, and stating that the testator intends administration and succession to be governed by the Rules and the laws of the DIFC (Rule 9(1)). They apply only to the part of an estate to which the testator is entitled at death (Rule 9(2)). They do not apply to an intestate estate, and where a will does not deal with part of an estate, that part is dealt with by the applicable courts where it is situated (Rule 9(3)). If the testator becomes a Muslim after registration, the Rules cease to apply to the will (Rule 9(4)). A will is revoked by a later validly executed will or by a written declaration of intention to revoke (Rule 18).

Where the asset is a share in a family company, a will allocates value while the company's own documents decide whether and how the share moves.

Sources, retrieved 11 August 2026:

• Personal Status Law: https://uaelegislation.gov.ae/en/legislations/2770
• Federal Decree-Law No. 41 of 2022 on Civil Personal Status: https://uaelegislation.gov.ae/en/legislations/1586
• Civil Transactions Law, Federal Decree by Law No. 25 of 2025: https://uaelegislation.gov.ae/en/legislations/4011
• Dubai Law No. 15 of 2017: https://dlp.dubai.gov.ae/Legislation%20Reference/2017/Law%20No.%20(15)%20of%202017.html
• DIFC Wills and Probate Registry Rules, version updated 30 June 2019: https://www.difccourts.ae/application/files/6916/0474/0825/DIFC-Wills-and-Probate-Registry-Rules-updated-30-June-2019.pdf

This article is educational. It is written with law firms and describes mechanisms in general terms, and the programme has not verified or endorsed any structure described here. A family should take its own legal, tax and Sharia advice.