Update: a will and estate plan covering assets UAE

For families with assets in the UAE and a connection to Hong Kong, the question of which law governs succession is not theoretical. It determines whether a will is recognised, whether assets are released to beneficiaries without a protracted court process, and whether forced-heirship rules apply to property that the family assumed was protected.

A will and estate plan covering assets in the UAE must address two distinct legal environments simultaneously: the UAE's own succession regime, which has seen material development in recent years, and the cross-border position of a family whose residence, holding entities, or other assets sit in Hong Kong or offshore. Neither system governs the other, and a document valid in one jurisdiction may be ineffective – or actively counterproductive – in the other.

This briefing sets out the current position, who it affects, and the steps that follow.

What has changed – and why timing matters

The UAE has progressively expanded its civil law succession options for non-Muslim expatriates. The relevant development is not a single event but a consolidating direction: the UAE now offers multiple pathways for non-Muslim residents to opt into civil succession rules, including through dedicated wills registries in Abu Dhabi and Dubai. These registries allow a will disposing of UAE-situated assets to be registered in English under civil-law principles, without application of Sharia (Islamic personal law governing succession for Muslim individuals) to non-Muslim estates.

The practical effect is that a family which has not updated its estate plan since establishing a UAE presence – or which registered a will several years ago – may find that the document does not reflect the current registry rules, the current asset composition, or the changed residence status of family members. Where UAE property has been acquired since the last review, that property may not be covered at all.

The trigger for action is not a single deadline. It is the compound risk of an outdated plan meeting a changed regulatory environment. For families where one or more members hold a UAE Golden Visa or long-term residence, the succession position has additional complexity: the governing law analysis shifts depending on domicile, and a Hong Kong-law will or trust instrument does not automatically control UAE-situated real estate or UAE bank accounts.

Who this affects across the Hong Kong–UAE corridor

Our private wealth desk sees a consistent pattern. A family holds assets in two or three jurisdictions simultaneously: operating or holding entities in Hong Kong, real estate and an investment portfolio in the UAE, and often a trust or offshore structure connecting both. The will – if one exists – was drafted for one jurisdiction and never updated to address the others.

This matters for several distinct groups:

UAE residents with Hong Kong corporate or holding interests. Shares in a Hong Kong company are Hong Kong-situated assets. They are not governed by a UAE will, and a probate process in the UAE will not transfer them. A parallel instrument covering the Hong Kong assets is needed.
Hong Kong residents who have acquired UAE property. UAE real estate is governed by UAE law at the point of succession. A Hong Kong will, however carefully drafted, cannot independently direct the disposition of Dubai or Abu Dhabi property without a corresponding UAE instrument or registry entry.
Families where forced heirship (a mandatory legal entitlement of specified heirs, regardless of what a will says) is a cross-border risk. Hong Kong has no forced-heirship regime. UAE civil law options for non-Muslims can also eliminate Sharia-based forced shares in qualifying circumstances. But the analysis is fact-specific, and a will that addresses only one jurisdiction leaves the other unprotected.
Families using trusts above the operating layer. A trust settled under Hong Kong law may provide strong asset-protection and succession functionality for assets held through the trust. UAE-situated property owned directly – outside the trust – remains exposed unless addressed separately.

The Trustee Ordinance (Cap. 29), governing Hong Kong trusts, was substantially reformed with effect from 1 December 2013. Those reforms abolished the rule against perpetuities for Hong Kong trusts, strengthened firewall (anti-forced-heirship) protections, and confirmed the validity of settlor reserved powers. These are strong tools. They do not, however, extend automatically to assets situated in the UAE, which is where a coordinated cross-border plan is needed.

The immediate action

A family in this position should treat the estate plan as a single cross-border document set, not a series of unconnected instruments. The first step is a jurisdictional audit: mapping every asset, the jurisdiction in which it is situated, the entity through which it is held, and the governing-law position on succession. For UAE-situated real estate and bank accounts, the relevant registry and the current rules for non-Muslim wills should be confirmed. For Hong Kong company shares and trust interests, the existing instruments should be reviewed for coverage gaps.

Where a UAE will registry entry exists but has not been updated following a change in asset composition, UAE residence status, or family structure, it should be reviewed promptly. Registry rules, eligibility conditions, and document requirements are subject to amendment, and a will registered under rules no longer in force may require re-registration or supplementary documentation to remain effective.

The cross-border interface between Hong Kong and the UAE is one our desk handles regularly. We review the succession and asset-protection position across the relevant jurisdictions, model the trust and residence options, and prepare the structuring plan to coordinate documents across both systems.

For a preliminary read on your position across the Hong Kong–UAE corridor, write to us at info@lockhartyip.com.

Frequently asked questions

How does the cross-border element affect a will and estate plan covering assets in the UAE?

A will valid in one jurisdiction does not automatically govern assets situated in another. For UAE-situated property – real estate, bank accounts, investment holdings – UAE succession law applies at the point of administration. A Hong Kong will or trust instrument addresses Hong Kong-situated assets. Families with assets in both jurisdictions need coordinated instruments in each, reviewed against the current registry rules and the governing-law analysis applicable to their residence and domicile position.

What does the route look like for a will and estate plan covering assets in the UAE?

For non-Muslim expatriates, the UAE now offers civil succession options through dedicated wills registries, allowing assets to pass under a registered will without Sharia-based succession rules applying. The route involves identifying the relevant registry for the UAE emirate or emirates where assets are situated, preparing a compliant document, and registering it. That UAE instrument sits alongside – not instead of – a Hong Kong instrument addressing the Hong Kong-side assets and any offshore trust or holding structure.

Which jurisdiction's law applies to a will and estate plan covering assets in the UAE?

The general principle in private international law is that succession to immovable property (real estate) is governed by the law of the jurisdiction where it is situated. For movable property – shares, bank balances – the position is more complex and may depend on domicile. In the UAE, non-Muslim expatriates can elect into civil succession rules for UAE-situated assets by registering a qualifying will. Hong Kong law, with its strong trust and no-forced-heirship position, governs Hong Kong-situated assets and Hong Kong-law trusts. The two systems must be coordinated rather than assumed to align.

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This publication is general information and does not constitute legal advice. For advice on your situation, contact info@lockhartyip.com.

Update: a will and estate plan covering assets in the UAE

What has changed – and why timing matters

Who this affects across the Hong Kong–UAE corridor

The immediate action

Frequently asked questions

Speak with Lockhart & Yip

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