For internationally exposed families – whether through businesses, investment portfolios or personal residency – succession planning is rarely a completely blank page. More often than not, some elements of a plan already exist. There may be a will in one country; a company structure may hold business assets; real estate may be owned directly in another jurisdiction; bank accounts, investment portfolios, insurance policies, standalone investment companies, trusts or foundations may have been put in place at different times and for different reasons.
This is particularly relevant for families based in the UAE, where assets, residences and beneficiaries may span several jurisdictions. Individually, these arrangements may be valid and carefully prepared; the difficulty is that they do not always operate coherently together.
What appears coherent within one local framework may become fragmented when viewed internationally. For families with assets, residences or beneficiaries in more than one jurisdiction, the intended outcome may be clear, but the legal route to that outcome may not be so smooth. As a result, succession is often shaped less by intention and more by how different legal systems interact after an individual’s death.
Why the UAE requires a coordinated approach
Succession planning becomes more complex when a family has connections to several jurisdictions. These connections may arise through residency, nationality, asset location, business interests or family members living abroad.
In some situations, the country of residence plays a central role, whereas in others, the location of assets is decisive. Nationality and even religious faith may also influence which legal framework can be applied. Some jurisdictions allow an individual to elect the law of their nationality to govern succession, others do not. Certain rules apply automatically, regardless of prior assumptions.
The UAE combines elements of civil law, common law and sharia principles, particularly across different Emirates and free zones. Recent legal reforms have provided greater flexibility for non-Muslims in relation to succession planning and inheritance distribution. However, important distinctions remain, particularly in relation to UAE real estate.
In some situations, UAE property may still become subject to local succession rules and sharia principles unless appropriate local wills or structures have been put in place in advance. As a result, the treatment of UAE assets may differ materially from the treatment of assets elsewhere in the estate.
Wills, probate and intestacy
The starting point is always to establish where assets are situated, since succession rules and taxes are often determined by the location of the assets themselves. Even within the UAE, the position is not entirely uniform: dying intestate, or ab intestate, as well as religion, will influence the distribution of the deceased’s assets. Once assets are spread internationally, several legal systems may apply simultaneously.
The next question is whether a valid will exists and, if so, how it has been structured. Some individuals leave a single will intended to govern worldwide assets; others use multiple wills limited to particular jurisdictions or excluding specific assets.
Careful coordination is required to ensure that:
- The wills remain valid in all relevant jurisdictions,
- They effectively cover the intended assets,
- Multiple wills do not inadvertently revoke one another.
In the UAE, probate is generally required before estate assets can be transferred, sold or otherwise dealt with. Executors may also assume personal responsibilities and liabilities when administering the estate. Where no valid will exists, an administrator may need to be appointed through a court process. In cross-border situations, several administration procedures may need to run in parallel across different jurisdictions. This can increase costs, delay distributions and create additional complexity for families.
If an individual dies without any plan or arrangement, intestacy rules – driven by place of residence, domicile of origin, locations of assets, and religious faith – may apply and possibly produce unwelcome consequences. The distribution of the estate may not reflect the deceased’s wishes, responsibility may fall to someone who is not best suited to manage the process, and litigation may become more likely. Children or grandchildren who are minors could inherit part of the estate before they are ready to manage significant funds.
To avoid these potential complications, it is important to engage in estate planning early. Even relatively straightforward planning can help reduce the legal, administrative, financial and personal burdens that may otherwise arise when no clear arrangements are in place.
Relocation and succession rules
Relocation can materially alter how succession operates. An individual moving from a jurisdiction with broad testamentary freedom to one with more prescriptive succession rules may encounter constraints that did not previously apply.
For example, an individual relocating from the UK to the UAE may become subject to UAE succession law unless a valid election has been made in favour of the law of nationality or a will has been drafted and registered with the local authorities. UAE law contains forced heirship provisions benefiting children and, in certain circumstances, ascendants in both the paternal and maternal lines.
Unless a will has been registered, this differs substantially from the position in England, where there is generally broader testamentary freedom and no equivalent forced heirship regime. Furthermore, a Muslim individual resident in the UAE will generally remain subject to sharia succession principles. Even where a will has been prepared, it must comply with the applicable sharia framework.
Another common situation involves individuals relocating to the UAE after establishing trust structures while resident in the UK or other common-law jurisdiction. The UAE is not a party to the Hague Convention on the Law Applicable to Trusts and on their Recognition. As a result, there is no general treaty-based obligation under UAE federal law requiring the recognition of foreign trusts solely because they are valid under their governing law.
In practice, the recognition and enforceability of foreign trust arrangements in the UAE will depend on the applicable domestic legal framework, the jurisdiction concerned and the conflict-of-laws approach adopted by the relevant court or authority. Recognition of a trust does not automatically eliminate all succession considerations.
Governance and a global view
Younger generations are often becoming involved in wealth ownership and decision-making earlier than before, while seeking greater engagement in investment strategy, technology integration, sustainability and values-based planning. Older generations frequently remain focused on continuity, family cohesion and the preservation of wealth across jurisdictions and generations.
Without a shared understanding of the purpose of the wealth and the principles guiding its transfer, these differences can become more pronounced at the point of succession. Effective family governance is not always about creating rigid formal structures; in many situations, it is equally about establishing clear communication, shared objectives and a framework for decision-making that remains workable over time.
International families will often receive high-quality advice at local level, but the challenge arises when there is no single view across jurisdictions. Legal, tax and structural considerations may each be addressed separately, without a framework that brings them together.
For UAE families with wealth beyond the country’s borders, the objective is not to eliminate complexity entirely, but to understand it and manage it coherently. This involves aligning legal frameworks, structures and family expectations, and revisiting that alignment as circumstances evolve. Succession planning across borders develops over time and works best when approached with a clear, holistic view.
