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Succession planning and structuring in the UAE

Succession planning in the UAE decides who receives your Dubai home, your business and your overseas assets, and under which country's law. For a family with assets in more than one country, several legal systems answer that question at once, and they don't always agree. Without a will, the federal law for non-Muslim foreigners gives half of the estate to the husband or wife and divides the other half equally among the children. [7] UAE banks usually freeze a deceased person's accounts, joint accounts included, until a court order releases the money. [8]

A will made abroad must be notarised, legalised, attested by the UAE embassy and the UAE Ministry of Foreign Affairs, and translated into Arabic before it goes to a UAE court. [9] UAE law governs a foreigner's will about property in the UAE. [14] In Dubai, a will that isn't registered there is carried out only through a court judgment. [13]

Work with usRead the guides
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The main tools

Wills

A will sets out who receives what. In the UAE, the questions are where the will is registered and which law governs it. Law firms draft wills. They are registered with a court registry: the DIFC Courts, the ADGM Courts, the Abu Dhabi Judicial Department or the Dubai Courts. [16][17] We check that the will matches how your property, companies and any foundation are held. Wills in Dubai and the UAE →

Inheritance without a will

If there is no will, UAE law decides how assets pass. The rules differ for Muslim and non-Muslim families. [7][11] Inheritance law in the UAE →

Foundations

A foundation is a legal entity that holds assets for the purposes, or the people, its founder sets out. Families in the UAE use foundations registered in:

  • the Dubai International Financial Centre (DIFC)
  • Abu Dhabi Global Market (ADGM)
  • RAK International Corporate Centre (RAK ICC)

DMCC announced its own foundation rules on 23 September 2026. [10]

A RAK ICC foundation must have a registered agent certified by RAK ICC. A DIFC foundation may have one, but needn't. [1][2] DIFC, ADGM or RAK ICC foundation? →

Family offices

A family office manages a single family's wealth and affairs. Since December 2022, DMCC has offered a licence for single family offices. It lets a family business run asset management, financial planning, philanthropy and family governance under a DMCC licence. [3] Setting up a family office in the UAE (guide coming soon)

Trusts and holding companies

A trust separates legal ownership, held by a trustee, from the benefit, which goes to the people the trust names. A holding company can own property, investments or shares in a family business, so the succession plan sits at the level of its shares. Holding companies in the UAE →

How trusts and foundations work (guide coming soon)

Property in Dubai

Dubai property needs its own plan, because only some structures can be its registered owner:

  • DIFC entities, including foundations, can hold Dubai property outside the DIFC under a 2018 agreement with the Dubai Land Department. Where the owners aren't GCC nationals, only in the areas open to foreign ownership. [4][5]
  • ADGM foundations and other ADGM entities can own Dubai property under a similar agreement. Where the owners aren't UAE or GCC nationals, only in Dubai's freehold areas. [5]
  • RAK ICC companies with individual shareholders can register freehold property in Dubai under a 2019 agreement, with a no-objection letter. [6] We have found no official confirmation that this covers RAK ICC foundations.

For any of these, confirm the Land Department's current practice before buying.

Holding Dubai property through a structure (guide coming soon)

For Muslim families

The UAE's personal status law for Muslims sets fixed shares of the estate for family members. A will can cover up to one third of the estate. More than that, or any gift by will to an heir, needs the other heirs' consent. [11]

A Shariah-compliant family foundation can be funded during the founder's lifetime through gifts (hibah). [12] Whether such a gift can later be challenged under the inheritance rules is not settled: in January 2021 the DIFC Court of Appeal declined to answer that question. [15]

Shariah-compliant succession and waqf (guide coming soon)

How we help

What we do:

  • We list your family's assets by country and owner, and the outcome you want for each.
  • We set out how the options compare for you, checked against the succession rules of each country involved, and design the structure.
  • We coordinate the work of putting it in place, and review it when the law or your family changes.
  • As a RAK ICC registered agent, we form and administer RAK ICC companies.

What licensed firms do:

  • Law firms draft wills and legal documents.
  • Licensed corporate service providers set up DIFC and ADGM foundations.
  • Where a trust is the right answer, you appoint the trustee, usually a licensed trust company, and we work with them.

You appoint and contract with each one directly. Under a Full Mandate, we lead the whole plan.

Book a consultation

Marlborough Gulf does not give investment, pension or insurance advice. Regulated services are provided by licensed firms, who contract with you directly.

Sources

  1. RAK ICC Foundations Regulations 2019, as amended 2025, Regulation 25 (third-party copy; replace with the official rakicc.com text when it can be opened). https://uae.shushin.io/corporatelaw/rak-icc/RAK-ICC-Foundations-Regulations
  2. DIFC Foundations Law, DIFC Law No. 3 of 2018, consolidated March 2024, Article 24(1). https://edge.sitecorecloud.io/dubaiintern0078-difcexperie96c5-production-3253/media/project/difcexperiences/difc/difcwebsite/documents/laws--regulations/foundations-law-difc-updated-law-no-3-of-2018_2024.pdf
  3. DMCC, "DMCC Free Zone expands service offering for Single Family Offices", 15 Dec 2022. https://www.dmcc.ae/news/dmcc-expands-its-single-family-offices
  4. Gulf News, "DLD opens investment lane for DIFC entities", 1 Nov 2018. https://gulfnews.com/business/property/dld-opens-investment-lane-for-difc-entities-1.2107712
  5. Stephenson Harwood, "The Ownership Of Real Estate In Dubai By ADGM Registered Entities", 15 Sep 2020 (on Legal 500). https://www.legal500.com/intelligence/united-arab-emirates/real-estate-and-construction/the-ownership-of-real-estate-in-dubai-by-adgm-registered-entities
  6. Gulf Today, "DLD strengthens ties with RAK government entities", 16 Jul 2019. https://gulftoday.ae/Business/2019/07/16/DLD-strengthens-ties-with--RAK-government-entities
  7. Federal Decree-Law No. 41 of 2022 on Civil Personal Status, Article 11(2); in force 1 Feb 2023 (Article 18). https://uaelegislation.gov.ae/en/legislations/1586
  8. Gulf News, "Do UAE banks freeze accounts after death? What expats need to know", 22 Nov 2025. https://gulfnews.com/living-in-uae/banking/do-uae-banks-freeze-accounts-after-death-what-expats-need-to-know-1.500355572
  9. Khaleej Times, "UAE: Can a will made in one's home country cover properties, assets in the Emirates?", 6 Apr 2025. https://www.khaleejtimes.com/uae/legal/uae-will-home-country-assets
  10. DMCC, "DMCC Establishes Foundations Regulations to Expand Private Wealth and Structuring Offering for Members", 23 Sep 2026. https://dmcc.ae/latest-news/dmcc-establishes-foundations-regulations-to-expand-private-wealth-and-structuring-offering-for-members
  11. Federal Decree-Law No. 41 of 2024, Personal Status Law, Articles 173, 184, 193 and 206; in force 15 Apr 2025. https://uaelegislation.gov.ae/en/legislations/2770
  12. Ocorian with Ebdaa Islamic Finance Consultancy, "Shari'ah-compliant family foundations in the UAE", 25 Aug 2026. https://www.ocorian.com/knowledge-hub/insights/shariah-compliant-family-foundations-uae
  13. Dubai Law No. 15 of 2017 on the estates and wills of non-Muslims in Dubai, Article 18. https://dlp.dubai.gov.ae/Legislation%20Reference/2017/Law%20No.%20%2815%29%20of%202017.html
  14. Federal Decree-Law No. 25 of 2025, Civil Transactions Law, Article 17(5); in force 1 Jun 2026. https://uaelegislation.gov.ae/en/legislations/4011
  15. DIFC Courts, DIFC Authority [2020] DIFC CA 002, Court of Appeal judgment, 18 Jan 2021 (Question 9). https://edge.sitecorecloud.io/dubaiintern0078-difcexperie96c5-production-3253/media/project/difcexperiences/difc/difcwebsite/documents/familydocs/ca-002-2020-judgment---18-january-2021.pdf
  16. Dubai Law No. 15 of 2017, Article 6(a) (a register of non-Muslim wills at the Dubai Courts and the DIFC Courts). https://dlp.dubai.gov.ae/Legislation%20Reference/2017/Law%20No.%20%2815%29%20of%202017.html
  17. Abu Dhabi Judicial Department, Civil Family Court: civil wills and inheritance, viewed 28 Oct 2026; ADGM Courts, Notary Public (wills section), viewed 28 Oct 2026. https://www.adjd.gov.ae/en/Pages/CivilFamilyCourt.aspx https://www.adgm.com/adgm-courts/notary-public