A guide for NRIs based in the UAE on estate planning and the administration of Indian assets after death — covering the DIFC Will framework, Sharia law risk for non-Muslims, and the interaction between UAE and Indian succession law.
Quick Summary
NRIs based in the UAE holding assets in both the UAE and India face two entirely separate legal systems on succession. The UAE system applies Sharia inheritance rules by default to all estates — including non-Muslims — unless a UAE Will has been registered with the DIFC Wills Service Centre or the Abu Dhabi Judicial Department under the Civil Personal Status Law for Non-Muslims (Federal Decree-Law No. 41 of 2022). Indian assets — property in Kerala, bank accounts, fixed deposits, shares — are governed entirely by Indian succession law and require separate proceedings in India regardless of any UAE order.
The DIFC Wills Service Centre allows any non-Muslim individual aged 21 or over to register an English-language Will for UAE assets. A separate Indian Will covering Indian assets — together with updated nominations on all Indian financial accounts — provides comprehensive cross-border estate protection. Each Will should contain a non-revocation clause to prevent the two instruments from conflicting.
Key references: Ministry of External Affairs · Indian Succession Act, 1925 · Hindu Succession Act, 1956 · eCourts India · Last reviewed: June 2026
An NRI based in the UAE who dies holding assets in both the UAE and India faces two separate legal systems operating simultaneously. The UAE system governs UAE assets; Indian law governs Indian assets entirely independently. These systems do not recognise each other's proceedings or grants automatically.
The critical issue for non-Muslim NRIs is that the UAE historically applied Sharia law to all succession matters by default. Federal Decree-Law No. 41 of 2022 on Civil Personal Status for Non-Muslims now allows non-Muslim expatriates to opt into a civil succession framework. Without a registered Will under this framework, Sharia rules may apply to UAE assets — with outcomes that frequently differ from the testator's intentions and from Indian personal law.
Under Sharia inheritance law, the distribution follows fixed rules that differ significantly from Indian personal law and common estate planning intentions:
The 2022 Civil Personal Status Law and the DIFC Wills framework provide a reliable mechanism to override these defaults — but only if the Will is properly registered before death. Retrospective protection is not available.
The DIFC Wills Service Centre (DIFC WSC), established in 2015, provides court-administered Will registration for non-Muslim expatriates in the UAE. A DIFC Will:
The Abu Dhabi Judicial Department offers a parallel Will registration service for those based in Abu Dhabi. A DIFC Will does not cover Indian assets — a separate Indian Will remains essential.
Indian assets of a deceased UAE-based NRI are governed entirely by Indian succession law, regardless of UAE proceedings. The governing law depends on religion:
Hindu, Sikh, Buddhist, or Jain NRIs: The Hindu Succession Act, 1956 governs intestate succession. The Supreme Court in Vineeta Sharma v. Rakesh Sharma (2020) confirmed daughters have equal coparcenary rights in ancestral property with retrospective effect.
Christian NRIs: The Indian Succession Act, 1925 governs testamentary and intestate succession.
Financial assets in India: Bank accounts, fixed deposits, shares, and mutual funds require a valid nomination claim or a succession certificate from the District Court. Nominations should be updated on all Indian accounts — this is the single most effective step to avoid the succession certificate process.
Immovable property in India: Kerala property passes under the applicable personal law or under the Will if one is registered. A registered Indian Will reduces the risk of challenge significantly.
For UAE-based NRIs with assets in both countries, these steps significantly reduce the administrative and legal burden for surviving family:
Under UAE law, Sharia applies by default to all succession matters. For non-Muslim NRIs, Federal Decree-Law No. 41 of 2022 allows opting into a civil succession framework. A DIFC Will or Abu Dhabi Judicial Department Will registered before death overrides Sharia defaults for UAE assets.
The DIFC Wills Service Centre is a facility in the Dubai International Financial Centre allowing non-Muslim expatriates to register English-language Wills for UAE assets. It is administered by the DIFC Courts. Any non-Muslim individual aged 21 or over can register a DIFC Will regardless of nationality.
Indian assets are governed entirely by Indian succession law regardless of UAE residence. A succession certificate from the Indian District Court is required to release financial assets. Indian immovable property passes under the applicable Indian personal law. A Will registered in India simplifies the process considerably.
A DIFC Will is intended for UAE assets. For Indian immovable property, a separate Indian Will specifically covering Indian assets is the safest approach. Each Will should contain a non-revocation clause to prevent the two instruments from cancelling each other.
The UAE death certificate must be attested by the UAE MOFAIC and then by the Indian Embassy in Abu Dhabi or the Indian Consulate General in Dubai. This attested death certificate is the foundational document for all subsequent Indian legal proceedings — succession certificate application, property transfer, and bank account release.
The office advises on Indian Will drafting, succession certificates, property transfer, and the interaction between UAE and Indian succession law. All matters managed remotely.
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