Inheritance for Muslims in the UAE: How Does it Work ?

Inheritance for Muslims in the United Arab Emirates is governed by mandatory Islamic Shari’a rules as codified in federal personal status legislation[1]. Unlike the civil succession regime applicable to non-Muslims, Muslim inheritance is not based on freedom of testamentary disposition. Instead, the distribution of the estate must strictly comply with fixed Quranic shares, leaving limited discretion to the heirs or the courts.

This article outlines the legal basis of Muslim inheritance in the UAE and explains the main procedural steps, from the declaration of heirs to the final distribution of the estate.

1.           Declaration of Heirs (I‘lam Al-Waratha)

Upon the death of a Muslim individual, the first procedural step is filing an application before the Personal Status Court for the Declaration of Heirs (I‘lam Al-Waratha).

1.1 Purpose of the Procedure

This application may be submitted by any legal heir, including the spouse, parents, children, or other entitled relatives. Its purpose is to:

·       Officially identify the lawful heirs of the deceased; and

·       Confirm their entitlement under Islamic Shari’a law.

1.2 Court Determination

Following its review, the court issues a decision confirming:

·       The identity of the heirs;

·       Their legal capacity; and

·       The existence of heirs entitled to fixed shares.

This declaration constitutes the legal foundation for all subsequent inheritance procedures.

1.3 Fixed Shares and Entitled Heirs under Shari’a

Islamic inheritance law recognizes specific fixed shares, namely: two-thirds, one-half, one-third, one-quarter, one-sixth, and one-eighth.

Heirs entitled to fixed shares include, among others:

·       The husband and the wife;

·       The father and the mother;

·       The paternal grandfather and grandmother;

·       Daughters and sons’ daughters through the male lineage;

·       Full sisters and paternal sisters; and

·       Maternal brothers and maternal sisters.

The allocation of these shares is mandatory and leaves no discretion to the court or the heirs.

2.           Estate Inventory and Distribution (Hasr Al-Irth)

Following the issuance of the Declaration of Heirs, the next procedural stage is the Estate Inventory and Distribution (Hasr Al-Irth). This application is filed before the Personal Status Court of the deceased’s last place of residence.

2.1 Role of the Court

At this stage, the court:

·       Confirms the percentage allocated to each heir in accordance with Shari’a; and

·       Supervises the procedural steps leading to the lawful distribution of the estate.

2.2. Appointment of an Estate Administrator

Before distribution, the heirs may request the appointment of an estate administrator. The administrator may be:

·       One of the heirs; or

·       A third party.

The administrator represents all heirs before courts and administrative bodies, including banks, government authorities, and financial institutions.

If the heirs fail to agree on the appointment, the court retains discretion to appoint an administrator it deems appropriate, including a neutral third party.

2.3. Duties and Powers of the Estate Administrator

The appointed administrator is legally obliged to:

·       Prepare a comprehensive inventory of all estate assets; and

·       Identify all outstanding debts and liabilities of the deceased.

The administrator may not sell, transfer, or distribute any estate assets without:

·       The consent of the heirs; and

·       The approval of the court.

Any unauthorized disposition of estate assets may expose the administrator to legal liability.

3.           Court-Ordered Disclosure of Assets

During the Hasr Al-Irth proceedings, the heirs may request the court to issue official correspondence to relevant entities, including:

·       Banks;

·       Stock exchanges;

·       Free zones;

·       UAE embassies

·       Government ministries; and

·       The Central Bank.

These measures aim to uncover the full scope of the deceased’s assets and liabilities, ensuring accurate, transparent, and lawful distribution of the estate.

Inheritance for Muslims in the UAE remains firmly rooted in Islamic Shari’a and is characterized by a structured, court-supervised, and mandatory framework. From the declaration of heirs to the final distribution of assets, each stage is governed by strict procedural and substantive rules.

[1] Federal Decree-Law No. (41) of 2024 on the Issuance of the Personal Status Law