Can a non-Muslim expatriate leave a will in the UAE?

Yes. The UAE Government Portal states that Federal Decree-Law No. 41 of 2022 on Civil Personal Status, with Cabinet Resolution No. 122 of 2023 as its executive regulation, sets rules on divorce, wills, inheritance and custody for non-Muslims and lets them follow their home-country law or an alternative personal status law in force in the UAE. In Dubai, Law No. 15 of 2017 applies to all wills and estates of non-Muslims in the Emirate, including in the DIFC.

Where is a non-Muslim will registered in Dubai?

Article 6 of Dubai Law No. 15 of 2017 creates a Register of Wills of non-Muslims at the Dubai Courts and at the DIFC Courts. Article 8 sets the registration conditions, including that the testator is non-Muslim, that the will nominates an Executor and says how the property is to be disposed of, and that the testator signed it or affixed his seal or fingerprint before two witnesses.

Does registering a will matter if there is more than one?

It decides the outcome. Article 11(a) of Dubai Law No. 15 of 2017 provides that where there are multiple wills the registered one prevails, and where all are registered the one registered first prevails. Article 10 adds that a revocation only causes the will to lapse where the revocation is registered, or where a new contradicting will is registered.

Last Will and Testament in the UAE

For non-Muslims the UAE now offers a civil route. Federal Decree-Law No. 41 of 2022 on Civil Personal Status covers marriage, divorce, inheritance and custody and lets non-Muslim residents follow their home-country law or the UAE civil regime, with Cabinet Resolution No. 122 of 2023 as its executive regulation. In Dubai, Law No. 15 of 2017 governs estates and wills of non-Muslims, including inside the DIFC, and creates registers of non-Muslim wills at both the Dubai Courts and the DIFC Courts.

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Governing law

Federal Decree-Law No. 41 of 2022 on Civil Personal Status sets the federal civil framework for non-Muslims, including wills and inheritance. In the Emirate of Dubai, Law No. 15 of 2017 Concerning Administration of Estates and Implementation of Wills of Non-Muslims applies to all wills and estates of non-Muslims in the Emirate, including in the DIFC.

Law No. (15) of 2017 Concerning Administration of Estates and Implementation of Wills of Non-Muslims in the Emirate of Dubai, Art. 3 (Dubai Legislation Portal)

What a last will and testament has to contain in the UAE

A register known as the Register of Wills of non-Muslims exists at the Dubai Courts and at the DIFC Courts for registering the wills of non-Muslims, with the form of the register and the registration procedures set by resolution of the President.
Dubai Law No. 15 of 2017, Art. 6
To register a will the testator must be non-Muslim, the will must satisfy the validity conditions, it must nominate an Executor and state how the willed property is to be disposed of, the testator must have signed it or affixed his seal or fingerprint in the presence of two witnesses, the text must not have been altered by deletion, erasure or insertion, and the prescribed fees must have been paid.
Dubai Law No. 15 of 2017, Art. 8
The testator must be of full capacity and not less than twenty-one years of age, must own the willed property, must not be prohibited from disposing of his property or declared bankrupt or insolvent, and the will must not contradict public order or morals.
Dubai Law No. 15 of 2017, Art. 9(a)
Where there are multiple wills, the one registered on the Register prevails, and where all are registered the one registered first prevails. Where none is registered they are treated as a single will and any conflict is resolved by the Competent Court.
Dubai Law No. 15 of 2017, Art. 11
Choice of foreign law has limits. Emirate legislation applies where the estate or will relates to real property located in the Emirate, when deciding whether willed property is real or moveable, where the foreign law contradicts public order or morals, and where the testator chooses UAE legislation.
Dubai Law No. 15 of 2017, Art. 4(b)
At federal level, Federal Decree-Law No. 41 of 2022 on Civil Personal Status, with Cabinet Resolution No. 122 of 2023 as its executive regulation, sets the rules on divorce, wills, inheritance and custody for non-Muslims and gives them the option of their home-country law or an alternative personal status law in force in the UAE.
Civil marriage (Federal Decree-Law No. 41 of 2022 and Cabinet Resolution No. 122 of 2023), UAE Government Portal

What catches drafters out

Revocation has to be registered. A will lapses where the testator revokes it and that revocation is registered on the Register, or where a new will contradicting the original is registered, so an unregistered later document may not displace a registered earlier one.
Dubai Law No. 15 of 2017, Art. 10(1) and 10(2)
Beneficiaries are on a clock. On the testator's death the beneficiary may accept or renounce the will in whole or in part within sixty days from the date he is notified of it, with guardians or legal representatives acting for minors, unborn children, interdicted persons and entities.
Dubai Law No. 15 of 2017, Art. 12(a)