The UAE and the broader Gulf are home to one of the largest expatriate Indian populations globally. The default succession framework — Sharia — does not match what most non-Muslim NRIs want for their estates. Modern Will registration mechanisms (DIFC, ADGM, Dubai Courts) allow opt-out. A patient walkthrough.
In the absence of a registered non-Sharia Will, the UAE courts have historically applied Sharia inheritance principles to the estates of expatriates dying in the UAE — including non-Muslim expatriates from India and elsewhere. The Sharia rules assign fixed shares based on the heir's relationship to the deceased, with distinct treatment for sons (typically two shares to a daughter's one).
For non-Muslim Indian NRIs, this default Sharia application is usually not what the testator wanted. A Hindu testator's expectation that the estate will pass under the Hindu Succession Act, or under a Hindu Will, is generally not borne out by UAE courts applying default Sharia to Sharia-relevant assets.
Recent reforms have moderated this position. Federal Law No. 5 of 2024 on Personal Status (replacing Federal Law No. 28 of 2005 with respect to non-Muslims) allows non-Muslim expatriates to be governed by the law of their nationality, including for succession. But the practical reality of court application requires a properly registered Will to ensure the testator's home-country law actually applies.
The Dubai International Financial Centre (DIFC) Wills Service Centre, launched in 2015, offers non-Muslim expatriates the ability to register Wills that govern their UAE assets under English common law principles. The DIFC Wills are explicitly designed to be enforceable in the UAE without Sharia overlay.
A DIFC Will can be drafted to cover UAE-situated immovable property, movable property, business interests, and guardianship of minor children. The Will is registered at the DIFC Wills Service Centre, and on the testator's death, the Wills Court at DIFC issues a Grant of Probate that the UAE land registries and banks recognise.
Several types of DIFC Wills exist — Full Will (covering all UAE assets), Property Will (UAE real estate only), Guardianship Will (custody of minor children), Business Will (shareholdings), and Financial Assets Will (bank accounts and investments). For most NRI families, the Full Will or a combination of Property + Guardianship Will is appropriate.
Abu Dhabi Global Market (ADGM) Courts launched their own non-Muslim Wills registration in 2017. ADGM operates under similar principles to DIFC — English common law-based registration of non-Muslim expatriate Wills, designed to override the Sharia default.
For NRIs resident in Abu Dhabi, ADGM is the natural choice; for those in Dubai, DIFC is typically preferred. Both centres' Wills can cover assets anywhere in the UAE, so the choice of centre is more about convenience and familiarity than legal effect.
Both DIFC and ADGM have raised their game in recent years on speed and digital workflow. Registration of a Will is typically completed in a single appointment, with the formalities and registration certificate issued within days.
Muslim NRIs (whether of Indian origin or other nationality) in the Gulf are generally governed by Sharia for succession of their UAE assets, with the same one-third Will rule we discussed in our wasiyat article. A Muslim testator can bequeath up to one-third of the estate to non-heirs without consent; bequests beyond that or to heirs require consent of the other legal heirs after death.
This Sharia framework operates by default in the UAE for Muslims. Muslim NRIs typically do not need a DIFC/ADGM Will, though some choose to register one for clarity and procedural ease.
For Indian-origin Muslim NRIs, coordination with their Indian Will (also drafted under Muslim Personal Law in India) requires care — the one-third rule applies in both jurisdictions, but the calculation may be done on different asset pools, leading to careful drafting to avoid over- or under-allocation.
Gulf-based NRIs typically retain substantial assets in India — flats in home cities, NRE/NRO/FCNR deposits, mutual funds, sometimes inherited property. These Indian assets are not within the scope of UAE / Gulf-country succession law. Indian law governs.
The Indian Will, drafted under Section 63 ISA (for Hindus, Christians, Parsis) or Muslim Personal Law (for Muslims), handles these Indian assets independently. The DIFC/ADGM Will and the Indian Will should explicitly preserve each other.
FEMA's NRI provisions allow inheritance of Indian assets by non-resident heirs without restriction, but repatriation is subject to limits — typically up to $1 million per financial year from NRO accounts via banking channels, with proper tax compliance.
The UAE has the most developed non-Muslim Will registration infrastructure in the GCC. The other Gulf states (Saudi Arabia, Qatar, Bahrain, Kuwait, Oman) generally apply Sharia to expatriate estates with less developed opt-out mechanisms.
For NRIs in these countries, the practical reality is that local Sharia application is harder to avoid for local-situated assets. Many such NRIs structure their affairs so that the bulk of their wealth is held offshore (in the UAE through DIFC structures, or back in India) and the locally-situated assets are kept minimal.
Each country has its own evolving rules. Saudi Arabia's Vision 2030 reforms include some succession-law modernisation. Qatar's Civil Code includes provisions for foreign-law application. Bahrain has historically been more flexible than other Gulf states. NRIs in these jurisdictions should consult locally.
Step 1: Decide whether to register a DIFC or ADGM Will for UAE assets. For most non-Muslim NRIs, this is the right answer. The cost (typically AED 10,000-15,000 for a Full Will) is modest compared to the certainty it provides.
Step 2: Draft an Indian Will under Section 63 ISA for Indian assets, explicitly preserving the DIFC/ADGM Will. Register the Indian Will with the Sub-Registrar for evidentiary weight (optional but recommended).
Step 3: Review the DIFC/ADGM Will and the Indian Will every two to three years. NRI life is dynamic — children grow up, assets shift, family circumstances change. The Wills should reflect current intentions.
Step 4: Coordinate with FEMA-compliant transmission planning. Ensure your Indian executor understands the FEMA framework for transmitting Indian assets to UAE-resident beneficiaries.
Property: Many UAE-based NRIs own one or more apartments in Dubai or Abu Dhabi, often under leasehold arrangements specific to expatriates. The DIFC/ADGM Will covers these effectively.
Bank accounts: UAE bank accounts hold substantial balances for working expatriates. Joint accounts and beneficiary designations on these accounts interact with the Will — coordination is needed.
End-of-service benefits and pensions: UAE companies typically pay end-of-service gratuities (calculated based on years of service). These payments on the employee's death go to the designated beneficiaries under the employer's policy, often paid directly to the family without going through the Will.
Insurance: Many Gulf-based NRIs hold both UAE-issued and India-issued life insurance policies. The beneficiary designations on each should be reviewed and aligned with the overall Will strategy.
Many Gulf-based Indian NRI couples are young families with school-age children. The guardianship designation in the Will (or in a DIFC/ADGM Guardianship Will specifically) is critical — without it, the courts decide guardianship, and the process can be complicated for international families.
DIFC and ADGM both support Guardianship Wills that specifically designate guardians for minor children. This is one of the highest-value applications of the DIFC/ADGM framework — the certainty it provides for young families is genuinely meaningful.
Indian-resident relatives (parents, siblings) are commonly named as guardians for Gulf-resident children. The practical mechanics of transfer of guardianship — including relocation of the children to India and the immigration / schooling implications — should be discussed with the proposed guardian during life, not left for after.
Suresh and Anjali Iyer, Indian citizens with UAE residency, age 42 and 39. Two children, ages 8 and 11, both born in Dubai. Suresh is a senior banking executive; Anjali is a corporate communications professional. Hindu by religion.
Their estate: a Dubai Marina apartment (AED 3.2 million), Dubai bank accounts and investments (AED 1.4 million), end-of-service entitlements (estimated AED 800,000 combined), a Powai flat (₹4 crore, jointly held), Indian mutual funds and NRE deposits (₹2 crore).
Recommended structure: DIFC Full Will (or separate Property + Guardianship Wills) covering UAE assets, with Anjali's parents in Pune designated as guardians for the children. Indian Will under Section 63 covering Powai flat and Indian financial assets, with bequests structured to provide for the children's education and upbringing if returned to India. Both Wills explicitly preserve each other. Periodic review every 3 years.
Pitfall one: assuming Sharia will not apply because the family is non-Muslim. Without a properly registered DIFC/ADGM Will, the default position is uncertain at best.
Pitfall two: registering only a DIFC Will and assuming it covers Indian assets. It does not. Indian law governs Indian assets.
Pitfall three: failing to designate guardians. The single most important reason for young UAE-based NRI families to engage in estate planning is guardianship — and yet it is often the most neglected.
Pitfall four: not updating beneficiary designations on end-of-service plans and insurance policies. These often pay before the Will operates and can defeat the testator's overall intention.
Gulf-based NRIs face an estate planning environment that is more navigable than it was even five years ago, thanks to the DIFC and ADGM frameworks. But the navigation does require deliberate action — registering the DIFC/ADGM Will, drafting the Indian Will, coordinating the two.
We routinely partner with Dubai and Abu Dhabi-based Will specialists for the local registration component, and we handle the Indian Will side from our Mumbai office. The overall cost of a coordinated DIFC + Indian Will is typically under ₹50,000 equivalent — far less than the cost of any post-death complication.
For young Gulf-based families especially, please act on this. Guardianship of your children is not a topic to leave to default rules. Even a simple DIFC Guardianship Will costs only a few thousand dirhams and provides certainty that no other instrument can.
Registering a DIFC Will is a structured process. Step 1: choose the appropriate Will type (Full, Property, Guardianship, Business, Financial Assets). Step 2: complete the DIFC application form online and engage a DIFC-registered Will draftsperson. Step 3: attend the DIFC Wills Service Centre for execution in the presence of a DIFC official and required witnesses.
The fee structure is graduated by Will type — Full Wills are AED 10,000 plus registration costs; Property Wills are AED 5,000; Guardianship Wills are AED 3,500. For most NRI families with multiple assets, a Full Will offers the best comprehensive coverage.
After registration, the DIFC retains a copy in the Wills Registry. The testator retains the original. On death, the executor presents the death certificate to the DIFC Wills Court and obtains the Grant of Probate, which is then used to administer UAE assets.
UAE labour law requires employers to pay end-of-service gratuities — a defined-benefit amount calculated on years of service and final salary — on termination of employment, including on death. For senior NRI executives, these gratuities can exceed AED 500,000.
On the employee's death, the gratuity is paid directly by the employer to the employee's designated beneficiary (often the surviving spouse) or to the heirs as identified through proper documentation. The gratuity does not pass through the Will and is not subject to probate.
Updating beneficiary designations at the employer is a one-time administrative action that has significant impact. We recommend reviewing this whenever there is a major life change, just as with insurance and CPF/super designations in other jurisdictions.
Federal Law No. 41 of 2024 (replacing Federal Law No. 5 of 1985 on Personal Status) formalised the position that non-Muslims in the UAE may have their succession governed by the law of their nationality, subject to opting in to this regime. The DIFC and ADGM Will routes remain valid and arguably the most certain mechanisms to ensure non-Sharia application.
For practical purposes, NRI families have not changed their approach much — the DIFC/ADGM Will remains the gold standard for ensuring predictable non-Sharia outcomes. The 2024 reforms provide a secondary safety net but should not be relied upon as the sole mechanism.
If you are an NRI family in the UAE and have not yet registered a DIFC or ADGM Will, the 2024 reforms do not change the urgency of doing so. The registered Will provides certainty that no statutory framework can match.