Inheritance Laws in United Arab Emirates
Inheritance laws in the United Arab Emirates (UAE) are governed by a combination of Sharia law, civil law, and statutory law. The UAE is a predominantly Muslim country, and Islamic law (Sharia) plays a central role in governing inheritance for Muslims, while the legal framework also includes provisions for non-Muslims, particularly in relation to property and estates.
1. Legal Framework
The inheritance laws in the UAE are based on several sources:
- Sharia Law: For Muslims, inheritance follows Islamic principles as outlined in Sharia law, which stipulates specific shares for each heir.
- Federal Law No. 28 of 2005 (Personal Status Law): This law applies to the majority of Muslims in the UAE and governs inheritance matters, among other family-related legal issues.
- UAE Civil Code: Provides guidance for non-Muslim residents in the UAE regarding inheritance.
- Dubai International Financial Centre (DIFC) Law: A specific legal framework applies in the DIFC, a free zone in Dubai where non-Muslim expatriates can apply common law to resolve inheritance issues.
- Wills and Estates Law in Abu Dhabi: Abu Dhabi introduced a law in 2019 that allows expatriates to use foreign laws for inheritance matters, especially for non-Muslim expatriates.
2. Sharia Inheritance for Muslims
Under Sharia law, the inheritance of a deceased Muslim is strictly governed by the principles set out in the Quran and Hadith (teachings of the Prophet Muhammad). The rules determine specific shares for family members based on their relationship to the deceased.
2.1 Heirs Under Sharia Law
The main heirs under Sharia law include:
- Spouse: A surviving husband or wife is entitled to a fixed share of the estate. A husband receives half of the wife’s estate if they have children, and one-quarter if they do not. A wife receives one-quarter of the husband’s estate if they have children, and one-eighth if they do not.
- Children: Sons and daughters inherit from the estate. Sons typically receive twice the share of daughters. If the deceased has both sons and daughters, the estate is divided so that each son receives double the portion of each daughter.
- Parents: Each surviving parent can inherit a portion of the estate, typically one-sixth if the deceased has children. If there are no children, the share may be larger.
- Siblings: If there are no children or parents, siblings may inherit, with brothers typically receiving twice the share of sisters.
- Other Relatives: In the absence of immediate family members, more distant relatives such as grandparents or uncles and aunts may inherit according to Sharia law.
2.2 Daughters' Inheritance
Daughters inherit half the share of sons. However, under Sharia, a daughter’s inheritance is considered as her personal wealth, and her father or husband (if married) may be expected to provide for her financially. This rule is in line with Islamic law, which provides men with a higher share of inheritance to reflect their financial responsibility.
2.3 Reserved Shares and Forced Heirs
Under Sharia law, certain individuals are entitled to a fixed share of the inheritance and cannot be disinherited:
- Children: Sons and daughters.
- Parents: Mother and father.
- Spouse: Husband or wife.
- Full-blooded siblings: In certain cases, full-blooded siblings may also have a reserved share of the estate.
3. Non-Muslim Inheritance
For non-Muslims living in the UAE, inheritance laws are different. The UAE allows non-Muslim expatriates to apply foreign laws for the inheritance of their estate, depending on their country of origin. Additionally, the DIFC provides an option for non-Muslim expatriates to execute wills under common law principles.
3.1 Wills for Non-Muslims
Non-Muslim expatriates can opt to draft a will under UAE law or their home country’s laws (e.g., English law). Non-Muslims can make a testamentary will:
- DIFC Wills and Probate Registry: Non-Muslim residents in Dubai can register a will under the DIFC's Wills and Probate Registry, which allows them to have their estate governed by their home country’s laws or a common law system.
- Abu Dhabi Law: In 2019, Abu Dhabi introduced a legal framework allowing non-Muslim expatriates to use foreign law to govern their inheritance, including the ability to execute wills that will be enforced in the Emirate.
3.2 Inheritance for Non-Muslims
For non-Muslims, if no will is present, the inheritance may be administered according to the laws of the deceased’s home country, provided that the country’s laws are recognized under UAE law. In practice, the DIFC and Abu Dhabi laws enable expatriates to use common law or civil law systems to divide their estate.
4. Inheritance and Wills in Dubai and Abu Dhabi
- Dubai: The DIFC Wills and Probate Registry provides a legal framework for expatriates to draft and register wills that will be recognized under Dubai’s common law system. This system allows individuals to choose how their assets will be distributed after their death, often following the laws of their home country.
- Abu Dhabi: In 2019, Abu Dhabi implemented a similar legal framework for non-Muslim expatriates, allowing them to apply foreign laws to their inheritance.
5. Probate Process
The probate process in the UAE involves the following steps:
- Death Certificate: A death certificate must be issued by the relevant authorities in the UAE.
- Executor: The executor of the estate, often named in a will, is responsible for managing the deceased’s estate and ensuring that debts are paid and assets are distributed according to the will or applicable law.
- Notary or Court: If there is a will, the notary or court will verify its validity. For Muslims, Sharia law applies, and the estate is divided according to Islamic principles. For non-Muslims, the estate may be governed by the deceased’s home country’s laws or registered foreign wills.
- Property Transfer: In case of real property (such as land or buildings), the transfer of ownership requires the submission of documents (will, death certificate, heir certificates) to the appropriate authorities in the UAE, such as the Land Department or Property Registration Authority.
6. Inheritance Tax
The UAE does not impose an inheritance tax. However, there may be fees associated with property transfers and other administrative costs during the probate process.
7. Disputes Over Inheritance
Disputes over inheritance can be resolved through the UAE courts. These courts are equipped to handle both Sharia-based inheritance matters for Muslims and civil law-based inheritance issues for non-Muslims.
- Sharia Disputes: For Muslims, disputes over inheritance are typically handled under the UAE’s personal status courts, which apply Sharia law.
- Non-Muslim Disputes: For non-Muslims, disputes can be resolved by common law principles under the DIFC or Abu Dhabi systems.
8. Protection for Heirs
- Under Sharia law, forced heirs (such as children, spouses, and parents) cannot be excluded from inheritance.
- Non-Muslims can choose to distribute their estate according to their own wishes, provided they have a valid will.
9. Foreign Nationals and Inheritance
Foreign nationals can inherit property in the UAE, and there are provisions for foreign nationals to use their home country’s legal framework for inheritance if they are non-Muslim expatriates.
- Real Estate Ownership: Foreign nationals are allowed to inherit property in certain regions of the UAE, such as Dubai’s freehold areas. However, non-Muslim foreign nationals must comply with the specific regulations in place regarding foreign ownership.
- DIFC and Abu Dhabi systems enable expatriates to use their home country’s laws for inheritance, including the creation of wills under these foreign legal systems.
10. Recent Changes to Inheritance Law
The UAE has made significant reforms in recent years, particularly regarding non-Muslim expatriates. The introduction of the DIFC Wills and Probate Registry and the Abu Dhabi inheritance law gives expatriates more flexibility in managing and passing on their estates according to their home country’s laws.
Conclusion
The inheritance laws in the UAE vary depending on the deceased's religious background and whether they are a Muslim or non-Muslim expatriate.
- Muslim inheritance is governed by Sharia law, which provides specific shares for heirs, with male heirs generally receiving double the share of female heirs.
- Non-Muslim expatriates can choose to follow the laws of their home country for inheritance matters, and the UAE has special provisions through the DIFC and Abu Dhabi systems that allow non-Muslims to execute wills according to common law or civil law systems.
- There are no inheritance taxes in the UAE, but property transfer fees may apply.
The UAE offers a flexible system for inheritance, accommodating both Sharia law for Muslims and civil law systems for non-Muslims, providing options for expatriates to draft wills in accordance with their home country’s legal framework.
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