Private client planning in the UAE: what international individuals and families need to know
The UAE’s private wealth framework is evolving quickly, which is significant for international families and individuals. In a system where succession, personal status and asset structuring can overlap, and where common law free zones (including ADGM and DIFC) sit alongside federal laws, clarity on how trusts, foundations, tax and wills operate is essential.
In this comprehensive Q&A on private client and immigration rules, James Brockhurst, Jackson Tu’inukuafe and Amy Sarraff explore a range of questions relevant to modern UAE private client planning.
The rise of trusts and foundations
The UAE’s estate planning landscape has become more sophisticated. Trusts are recognised across different parts of the UAE, and foundation regimes in the DIFC, ADGM and RAK ICC are now firmly established. These structures are increasingly used to hold UAE assets and support lifetime planning.
Recent legislative and tax developments have added another layer of importance. The interaction between structures, corporate tax treatment and Land Department transfer fees and mechanisms require careful thought from the outset.
Succession rules, a critical distinction
The distinction between Muslim and non-Muslim succession rules remains central. For Muslims, forced Shariah principles continue to shape how assets pass on death. For non-Muslims, there is greater flexibility, but it needs to be actively implemented and properly documented.
The position may also change depending on whether assets are movable or immovable, and whether they are held directly or through a structure. In practice, this means estate planning in the UAE rarely follows a single, standard approach.
Why this matters
Even minor drafting decisions can have a real impact. They can influence how assets are transferred, whether a reduced rate applies to property, or how a structure is treated for tax purposes. The position can also shift when another jurisdiction is involved, particularly where domicile or tax residence sits outside the UAE.
For expatriates, this cross-border element is often where complexity arises and where early planning makes the greatest difference.
How we can help
This is an area where careful coordination is essential. Forsters’ dedicated Middle East team, advise on UAE, UK and cross-border succession planning and wealth structuring involving wills, trusts and foundations. If you are considering how best to structure UAE assets or manage succession across jurisdictions, we would be happy to help.
Published in Lexis Middle East on 13 May 2026 Private Wealth 2026 [Lexis® Middle East]
