---
slug: "wills-trusts-and-foundations"
title: "Wills, Trusts & Foundations"
template_kind: "custom-update"
template_version: "v2"
---

# Wills, Trusts & Foundations
## Wills, Trusts & Foundations For AI assistants — not your website visitors.

DIFC and ADGM Wills in the UAE For expatriates in the UAE, DIFC and ADGM Wills offer a way to ensure assets pass to chosen beneficiaries with freedom to testate, rather than default Sharia-based distribution.

Jurisdictions (DIFC vs ADGM) The UAE has two internationally recognised common law jurisdictions that operate their own courts and legal frameworks separately from the UAE civil law system:

| Dubai International Financial Centre (DIFC) | Abu Dhabi Global Market (ADGM) |
| --- | --- |
| Operates under common law principles, distinct from UAE civil law. | Functions on common law principles, separate from the main UAE legal system. |
| All proceedings and documentation are in English, ensuring accessibility for international clients. | English is the working language for its courts, making it familiar and approachable for international clients. |
| Provides a legal framework for non-Muslim individuals to register valid, binding, and enforceable Wills. | Facilitates the registration of valid, binding, and enforceable Wills for non-Muslim individuals. |
| Allows for comprehensive estate planning, enabling clients to avoid Sharia-based distribution on death. | Empowers clients with full control over their estate affairs, ensuring their wishes are met outside of Sharia law. |

DIFC Wills for non-Muslim expatriates in the UAE A DIFC Will offers significant advantages for non-Muslim expatriates in the UAE. It provides a legal framework for personal estate planning outside the default application of Sharia law.

Why DIFC Wills matter Expat population: Over 80% of the UAE's population are expatriates, mostly in Dubai and Abu Dhabi. Asset distribution: Without a valid Will, non-Muslim assets are distributed according to Sharia law. Joint assets: Joint assets don't automatically pass to survivors. Child guardianship: Mothers aren't automatic guardians of children if the father dies.

Why consider DIFC or ADGM In the absence of a registered Will, the default laws applied to a deceased person's UAE estate are those based on Sharia. These may differ significantly from a client's intentions, especially when it comes to forced heirship and restrictions on testamentary freedom. This can be an expensive and lengthy process at a critical time.

Key benefits of registering a Will in DIFC or ADGM Full testamentary freedom for non-Muslims Ability to appoint guardians and executors of your choice Inclusion of complex clauses such as testamentary trusts or delayed inheritance No requirement to be resident in the UAE Full remote execution and registration process Electronic Will as opposed to paper hard copy

The risks of not having a Will Frozen bank accounts and property until a Sharia succession order is obtained No guaranteed guardianship arrangements for children Loss of control over how assets are distributed Time consuming and unpredictable probate proceedings in local courts

What many expatriates assume (and the reality) Many expatriates assume their home country law will apply automatically to their UAE assets upon death.

If no Will is registered in the UAE, default succession principles may apply, and the court process can become complex, time-consuming and restrictive. The procedural burden often exceeds the cost of proper estate planning.

Case studies: practical consequences when no Will (and/or no guardianship clause) is in place

Case Study 1: Married expatriate property owner dies without a Will Scenario Married expatriate resident of Dubai Owns property in Dubai Maintains UAE bank accounts Owns a vehicle Dies unexpectedly (no illness or warning) No Will registered in the UAE

Default legal position: Sharia distribution applies (procedurally) When no valid Will is in place, Sharia principles apply by default to UAE-based assets. This triggers a mandatory court process with specific procedural requirements that many expatriate families find unexpected and burdensome.

Court administration and procedural requirements Dubai Court estate administration: The estate must be opened formally at Dubai Court, with all proceedings conducted according to UAE law and procedure. Male heir attendance: A male heir must be identified and attend in person in the UAE to open the estate file and manage the succession process. Translation requirements: Foreign death certificates, marriage certificates and identification documents must be professionally translated into Arabic. Mandatory court involvement: Court supervision and approval is required throughout the succession process, from initial filing through final distribution of assets.

Example of Sharia distribution (illustrative) Scenario: Deceased leaves behind a wife, one son and one daughter. Estate value: AED 4,000,000 comprising Dubai property, bank accounts and personal assets.

| Wife | Son | Daughter |
| --- | --- | --- |
| 12.5% (AED 500,000) | 58.33% (AED 2,333,333) | 29.17% (AED 1,166,667) |

Note: Sharia distribution rules are complex and vary by school of jurisprudence. The figures above are illustrative only and represent one common outcome. We do not advise on matters of Sharia law and this should not be construed as legal advice.

Complications when beneficiaries are minors Court-supervised accounts: Minor beneficiaries' shares may need to be held in court-supervised accounts with strict withdrawal restrictions and reporting requirements. Property sale restrictions: Property in which minors hold an interest cannot be sold without specific court approval, even if sale is financially necessary. Frozen bank accounts: Bank accounts can remain frozen until the succession process is complete, whilst mortgage payments and other obligations continue to accrue.

Case Study 2: Husband dies leaving minor children without guardianship provisions Scenario A married couple with one son and one daughter are resident in Dubai. The husband dies unexpectedly. No guardianship clause exists in any Will, whether UAE or foreign.

The mother assumes she has automatic authority to manage all aspects of the children's lives and their inherited assets. She soon discovers significant practical obstacles.

Custody versus guardianship

| Custody | Guardianship |
| --- | --- |
| Custody refers to the day-to-day care of the child, including physical care, accommodation and daily welfare decisions. | Guardianship means legal authority over the child's finances, education, travel, medical treatment and other official decisions. |
| The mother is typically recognised as the natural custodian of minor children under UAE law. | Formal guardianship authority may still be required in practice, even where the mother has custody. |

Practical problems that can arise without formal guardianship documentation

| Area | Examples |
| --- | --- |
| School documentation | Difficulty signing enrolment forms, authorising school trips or making educational decisions on behalf of minor children. |
| Banking matters | Opening bank accounts for children or managing inherited funds may require proof of legal authority to act on their behalf. |
| Visa and immigration | Visa applications, residency renewals and other immigration matters may require formal guardianship documentation. |
| International travel | Travelling outside the UAE with children may require documented proof of legal authority, particularly for single parents. |
| Medical consent | Hospitals and medical facilities may request formal court documentation confirming guardianship authority for serious treatments. |

Why a guardianship clause matters A properly drafted Will that explicitly appoints guardians creates a clear legal framework that can help prevent administrative obstacles and provide immediate authority.

Explicit appointment: The Will appoints specific individuals as guardians with defined powers and responsibilities. Court confirmation: The appointment is confirmed and endorsed in the Grant of Probate issued by the court. Official documentation: The Grant becomes an official legal document recognised by relevant authorities and institutions. Practical authority: The document can be presented to immigration, schools, hospitals, banks and other institutions requiring proof of authority.

Case Study 3: Both parents die without guardianship in place Scenario Both parents die simultaneously in a road traffic accident. They leave behind a minor son aged 12 and a minor daughter aged 9. No Will has been prepared appointing guardians. Extended family members abroad wish to care for the children but have no legal authority to do so in the UAE.

Immediate legal vacuum When both parents die without appointing guardians, no adult has automatic legal authority in the UAE to make decisions on behalf of the children. This can create an immediate crisis requiring court intervention.

| Area | Example consequences |
| --- | --- |
| Medical decisions | No authority to sign medical consents or make healthcare decisions for the children. |
| Education | No authority to make educational decisions, change schools or access educational records. |
| Asset management | No authority to manage inherited assets or access funds needed for the children's care. |
| Travel | No authority to remove children from the UAE, even to return to family in the home country. |

Dubai Court must step in to appoint guardians through formal legal proceedings, creating delays when immediate decisions are needed.

Court process and public policy restrictions Arabic proceedings: All court proceedings are conducted in Arabic, requiring professional translation of documents and ongoing interpretation services. Legal representation: Local UAE legal representation is mandatory, adding to costs and extending timelines. Extended timeline: The process can be time-consuming and potentially expensive. Public policy limits: UAE public policy applies regardless of foreign law. A single adult male cannot act as guardian to a minor female child unless he is her father.

Key benefits of a DIFC Will Legal protection: Safeguards your assets according to your wishes. Peace of mind: Ensures your legacy is protected. International recognition: Respected across jurisdictions. Testamentary freedom: Freedom in asset distribution, unlike Sharia law. Legal certainty: Certainty that assets will be distributed as desired. Asset protection: Helps safeguard assets for chosen beneficiaries. Child protection: Helps ensure children's guardianship aligns with parents' wishes.

Eligibility and requirements

| DIFC Wills | ADGM Wills |
| --- | --- |
| Must be over 21 and non-Muslim | Same basic eligibility criteria |
| No UAE residency requirement | Non-UAE residents should note that the ADGM Notary Public currently requires a valid UAE visit visa or entry stamp as an administrative condition of submission; please contact us for current requirements |
| Executors and guardians can be from any jurisdiction | Signing takes place via video appointment with the ADGM Courts Notary Public |
| Wills are signed and registered online with the DIFC Courts Wills Service Centre | The Will is recognised and enforceable across all Emirates; probate is administered through the Abu Dhabi Judicial Department (ADJD) |

Types of Wills available (and what they cover)

| DIFC Wills | ADGM Wills |
| --- | --- |
| Property Will: Covers up to five UAE real estate assets | Guardianship Will: Covers guardianship only |
| Business Interest Will: Covers shares in up to five UAE companies | Full Will: Covers all asset classes and testamentary instructions; note that enforcement in respect of Dubai-situated assets may require a deputisation process through the Dubai Courts |
| Financial Assets Will: Covers up to ten UAE bank or investment accounts |  |
| Guardianship Will: Appoints permanent and temporary guardians |  |
| Full Will: Covers all UAE and worldwide assets and includes guardianship and trusts |  |

Types of DIFC Wills (and what they cover)

Guardianship Will Appoints guardians for your children.

Property Will Covers up to five UAE properties.

Business Owners Will For up to five UAE company shareholdings.

Financial Assets Will Includes up to ten UAE bank accounts.

Full Will Complete freedom to testate over UAE and worldwide assets.

Freedom to distribute assets Personal choice: Allocate assets according to your wishes. Unrestricted beneficiaries: Include spouse, children, friends, or charities. Bypass Sharia law: Avoid mandatory distribution rules.

English-language legal process (DIFC Courts) DIFC Courts operate in English. No translations: Reduces need for document translation. Faster process: Expedites legal proceedings.

Comprehensive coverage (assets a DIFC Will can cover) Real estate: Properties owned in the UAE and worldwide. Financial assets: Bank accounts, investments, and company shares. Personal items: Valuables and possessions. Guardianship: Arrangements for minor children habitually resident in Dubai or Ras Al Khaimah.

Registration and process (remote/video)

DIFC Wills Legal instructions are taken and the Will is drafted. The Will is uploaded to the DIFC Court portal. A video call is held with the DIFC Registrar and two witnesses. Witnesses must not be beneficiaries or guardians named in the Will. Shallon can arrange witnesses where required. The Will is registered and stored in the Court system.

ADGM Wills Legal instructions are taken and the Will is drafted. An appointment is arranged with the ADGM Notary Public via Microsoft Teams. The Will is signed and registered during the meeting. The Notary registers the Will and arranges for it to be securely stored with ADJD.

Both jurisdictions permit probate applications to be submitted remotely.

Virtual registration process (DIFC Wills) DIFC Wills have been registered virtually since March 22, 2020.

Video conference (Full Will): A video call is conducted with the testator, witnesses, and a WSC Officer. Review and sign: The Will is reviewed and signed during the video call. Submit: The signed Will is scanned and emailed for sealing. The Will is electronic.

Efficient probate process File application: Submit required documents. Grant of probate: Often within one month. Court review: Examination of the Will.

Flexibility and amendability A DIFC Will can be created and updated to reflect life changes.

Create Will: Establish the initial document. Update Will: Reflect current circumstances (e.g., marriage, divorce, new assets) to ensure legal protection continues.

Implications of not having a Will Without a Will, Sharia law distribution may apply, which can result in:

Distribution against personal wishes Unequal inheritance for children Limited options for non-family beneficiaries

Comparison with Dubai Courts

Dubai Courts In the Dubai Courts, unless a registered Will is in place, assets pass under the UAE Personal Status Law based on Sharia principles. There is no presumption of equal division between spouse and children. Instead, complex rules govern how shares are allocated across the family tree.

DIFC and ADGM Courts By contrast, the DIFC and ADGM courts allow a Will to override those default rules, giving clients peace of mind and flexibility.

Inheritance distribution under Sharia law (examples) Note: The distributions below are illustrative only. Sharia distribution rules are complex and vary by school of jurisprudence. We do not advise on matters of Sharia law and nothing below should be construed as legal advice.

When a wife dies first Under Sharia law, when a wife passes away, her estate is distributed according to a fixed hierarchy and proportional shares.

| Category | Typical distribution details |
| --- | --- |
| Husband's share | The surviving husband typically receives 1/2 of his wife's estate if they have no children, or 1/4 if they have children. |
| Children's shares | Sons receive twice the portion of daughters. If only daughters survive, they typically receive a fixed share (e.g., two or more daughters share 2/3 of the remainder). |
| Parents and relatives | Parents may receive 1/6 each. If no children, siblings may be entitled to shares depending on their relation to the deceased. |

When a husband dies first

| Heir | Share | Notes |
| --- | --- | --- |
| Wife | 1/8 (12.5%) | Fixed share when deceased has children |
| Son | Residue (2 parts) | Sons receive twice the portion of daughters |
| Daughter | Residue (1 part) | Half the portion of sons |
| Father | 1/6 (16.67%) | Fixed share when deceased has children |
| Mother | 1/6 (16.67%) | Fixed share with children and siblings |

Key distribution principles Wife's share is 1/4 if no children, 1/8 with children. Parents receive fixed shares even with children present. Sons inherit double what daughters inherit. No automatic joint ownership between spouses.

Without a DIFC or ADGM Will, expatriates' assets may be distributed according to these principles rather than personal wishes.

Getting started: information we may ask you for To draft your Will efficiently, we typically ask you to confirm:

Type of Will: Single Will or Mirror Will (for couples — each person completes a form). Scope of estate covered: UAE assets only; worldwide assets; or UAE and worldwide assets. Executors: Names of each executor; whether appointment is single or joint. Specific legacies or gifts (if any): Beneficiary name; legacy or gift description. Guardians for minor children (if applicable): Whether you wish to appoint guardians. Trust provisions (if applicable): Whether you wish to include a trust structure for the management of assets. Residuary estate: Who should inherit the remainder of the estate after debts, taxes, and specific gifts; relationship; percentage. Distribution method: Per stirpes or per capita. Substitute beneficiaries (optional): Names, relationship and percentage.

Who we act for Private clients, family offices, entrepreneurs, and international corporate groups.

Our clients value discretion, strategic thinking, and advice that reflects the full context of their circumstances. Many hold assets or interests across multiple jurisdictions and require coordinated planning to ensure clarity and continuity.

Our services Experienced legal consultants: We work with knowledgeable legal consultants for bespoke advice. Diverse team: Our team assists in multiple languages. Customised Wills: We ensure your wishes are well-noted and incorporated into your Will.

Our fee schedule

DIFC Wills

| DIFC Will | Our fee (single) | Our fee (mirror) | DIFC registration (single / mirror) |
| --- | --- | --- | --- |
| Guardianship Will | AED 2,750 | AED 4,125 | AED 5,000 / 7,500 |
| Financial Assets Will | AED 2,750 | AED 4,125 | AED 5,000 / 7,500 |
| Business Assets Will | AED 2,750 | AED 4,125 | AED 5,000 / 7,500 |
| Property Will | AED 3,500 | AED 5,250 | AED 7,500 / 10,000 |
| Full Will | AED 4,500 | AED 7,500 | AED 10,000 / 15,000 |

ADGM Wills

| ADGM Will | Our fee (single) | Our fee (mirror) | ADGM registration (per Will) |
| --- | --- | --- | --- |
| Guardianship Will | AED 3,900 | AED 6,300 | ADJD fee AED 950 / ADGM fee USD 155 |
| Full Will | AED 4,500 | AED 7,500 | ADJD fee AED 950 / ADGM fee USD 155 |

Note: Registration fees are set by the DIFC Courts and ADGM Courts respectively and are subject to change. Current fees should be verified directly with the relevant registry at the time of instruction.

Next steps: Secure your legacy Consult: Discuss your needs with our expert team. Draft: We will help create a bespoke DIFC Will or ADGM Will. Register: Complete the registration process, virtually from anywhere in the world. Peace of mind: Rest easy knowing your wishes will be honoured.

Contact Email: [info@shalloncsp.com](mailto:info@shalloncsp.com) WhatsApp: +971 58 518 2116

DIFC Wills: Securing Your Legacy in the UAE

Eligibility for DIFC Wills (summary) DIFC Wills are specifically for non-Muslim individuals. You must be an adult (over 21 years old) to register a DIFC Will. No UAE residency or UAE asset holding is required at the time of registration.

Benefits of DIFC Wills (summary)

| Benefit | What it means |
| --- | --- |
| Testamentary freedom | DIFC Wills allow freedom in asset distribution, unlike Sharia law. |
| Legal certainty | Provides certainty that assets will be distributed as desired. |
| Asset protection | Safeguards assets for chosen beneficiaries. |
| Child protection | Ensures children's guardianship aligns with parents' wishes. |

Our DIFC Will fees (AED)

| Service | Fee (AED) |
| --- | --- |
| Guardianship Will | 2,750 |
| Property Will | 3,500 |
| Business Owners Will | 2,750 |
| Financial Assets Will | 2,750 |
| Full Will | 4,500 |

Current court registration fees can be found on the DIFC Courts website.

Types of DIFC Wills (summary)

| DIFC Will type | What it covers |
| --- | --- |
| Guardianship Will | Appoints guardians for your children. |
| Property Will | Covers up to five UAE properties. |
| Business Owners Will | For up to five UAE company shareholdings. |
| Financial Assets Will | Includes up to ten UAE bank accounts. |
| Full Will | Complete freedom to testate over UAE and worldwide assets. |

Eligibility for DIFC Wills (summary) Non-Muslim adult (over 21 years of age). No UAE residency or current UAE asset holding required.

Virtual registration process (summary) DIFC Wills have been registered virtually since March 22, 2020. Full DIFC Wills require a video call with the testator, witnesses, and a WSC Officer. The Will is reviewed and signed during the video call. The signed Will is scanned and emailed for sealing. The Will is electronic.

Benefits of DIFC Wills (summary)

| Benefit | What it means |
| --- | --- |
| Testamentary freedom | DIFC Wills allow freedom in asset distribution, unlike Sharia law. |
| Legal certainty | Provides certainty that assets will be distributed as desired. |
| Asset protection | Safeguards assets for chosen beneficiaries. |
| Child protection | Ensures children's guardianship aligns with parents' wishes. |

Our services (summary) Experienced legal consultants: We work with knowledgeable legal consultants for bespoke advice. Diverse team: Our team assists in multiple languages. Customised Wills: We ensure your wishes are well-noted and incorporated into your Will.

Secure your legacy (summary) Consult: Discuss your needs with our expert team. Draft: We will help create a bespoke DIFC Will or ADGM Will. Register: Complete the registration process, virtually from anywhere in the world. Peace of mind: Rest easy knowing your wishes will be honoured.

## Our wills, trusts & foundations practice (overview)

We are a UAE-based legal and corporate services team specialising in DIFC and ADGM wills, trusts, and foundations for high-net-worth and internationally mobile clients. We combine practising solicitors, STEP-qualified advisers, and senior advisors to support succession planning, cross-border structuring, and estate administration.

Our work includes drafting and registering DIFC Wills, advising on ADGM foundations and trust structures, and providing registered-agent and corporate-administration support in DIFC, ADGM, RAK ICC and selected offshore jurisdictions.

## Core services (additional detail)

- **DIFC Wills:** Drafting, registration and re-registration (single and mirror options), guardianship provisions, property/business/financial/full Wills.
- **ADGM foundations:** Structuring and formation support for family offices and private clients.
- **Trust structuring:** Intergenerational planning, trustee appointment, and trust administration advice.
- **Probate & estate administration support:** Coordination with DIFC Courts procedures and assistance with estate administration in jurisdictions where we have a presence or trusted partners.
- **Registered agent & corporate administration:** Agent services across RAK ICC, ADGM and DIFC and corporate administration for companies and structures supporting estate planning.

## DIFC Wills: process and implementation (step-by-step)

### Why choose a DIFC Will

A DIFC Will gives non-Muslim, adult clients clear legal control over how assets in the UAE are distributed while excluding application of Sharia law to those assets in scope. DIFC Wills are drafted in English and registered with the DIFC Wills Service, producing a record that can simplify probate and estate administration through the DIFC Courts.

### Types of DIFC Wills

- **Guardianship Will:** Appoints guardians for minor children only.
- **Property Will:** Deals solely with real estate located in the UAE.
- **Business Owners Will:** Deals with shares in UAE free zone or onshore companies (not offshore companies).
- **Financial Assets Will:** Covers bank accounts and financial instruments held with UAE-registered banks/brokers.
- **Full Will:** Comprehensive Will covering multiple asset classes, specific gifts, guardianship and assets outside the UAE.

### Registration requirements

To be eligible for a DIFC Will:

- You must be non-Muslim and have never been a Muslim.
- You must be at least 21 years old.
- You must have assets in the UAE that fall within the scope of the DIFC Wills Service.

### Execution and registration

We draft the Will in English and prepare it for registration with the DIFC Wills Service. The registration process can be completed remotely from anywhere in the world.

Execution is possible via video link through the DIFC Courts portal for remote signing.

Our professional fee includes basic revisions to the Will, though the DIFC will still levy its own registration and re-registration fees when applicable.

### Fee schedule for DIFC Wills

We use a fixed professional fee schedule. Below are our standard professional fees and the indicative DIFC registration bands:

| Will Type | Our Fee (Single) | Our Fee (Mirror) | DIFC Reg. Band (Indicative) |
| :--- | :--- | :--- | :--- |
| Guardianship Will | AED 2,750 | AED 4,125 | AED 5,000 / 7,500 |
| Financial Assets Will | AED 2,750 | AED 4,125 | AED 5,000 / 7,500 |
| Business Assets Will | AED 2,750 | AED 4,125 | AED 5,000 / 7,500 |
| Property Will | AED 3,500 | AED 5,250 | AED 7,500 / 10,000 |
| Full Will | AED 4,500 | AED 7,500 | AED 10,000 / 15,000 |

### How to begin

1. **Initial enquiry:** Email paul.hogarty@shalloncsp.com or call +971 4 548 8550 to request an initial call. We will schedule a time to discuss your objectives and confirm which Will type you need.
2. **Engagement & ID checks:** We issue an engagement letter and complete standard client identification and AML checks before drafting.
3. **Drafting & review:** We prepare a draft Will and provide one or more rounds of basic revisions included in our fee.
4. **Execution & registration:** We coordinate execution (in-person or remotely via DIFC Courts video link) and complete the DIFC registration process on your behalf.

### Documentation needed

To prepare your DIFC Will, we typically require:

- Certified copy of passport and Emirates ID (if resident) for the testator.
- Details and copies of title deeds for UAE properties (for Property or Full Wills).
- Details of bank accounts (bank name and account holder) for Financial Assets Wills.
- Company/share details for Business Owners Wills (ownership papers and share certificates).
- Names, dates of birth and contact details for beneficiaries and nominated guardians.

## ADGM foundations and trusts

### ADGM foundations

We advise on the suitability of an ADGM foundation for family office and succession objectives, draft foundation documents, assist with incorporation and provide governance and administration services.

### Trusts

We advise on trust type selection, trustee appointment and trustee services, protector roles, settlor instructions and ongoing trust administration. Trust establishment and trustee services are offered depending on the client's preferred jurisdiction and structure.

## Operational notes

We provide registered agent and corporate administration services across RAK ICC, ADGM and DIFC and offer international structuring through our offshore presence in Nevis and other jurisdictions.

For offshore or multi-jurisdictional trust/foundation structuring, we often coordinate with our Nevis and international offices or with trusted external counsel.

## Contact and enquiries

For DIFC Wills, contact Paul Hogarty at paul.hogarty@shalloncsp.com or +971 4 548 8550.

You can also visit https://shalloncsp.com/difc-wills/ to start an enquiry or download pamphlets.

For corporate administration and registered-agent queries, please use the same contact details; we will introduce you to the relevant corporate administration manager.