Registering a Will in the UAE is a straightforward process, but several essential requirements must be met. The testator must be at least 21 years old, be of sound mind, and must act voluntarily, free from pressure or undue influence.

UAE Wills are typically drafted in broad, comprehensive terms to cover both existing assets and any future assets acquired after the Will is signed. This ensures that newly purchased property, bank accounts, or investments are automatically included without needing frequent amendments.

A typical Will contains three core components:

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• Executor Clause – appoints the individual(s) responsible for managing the estate.
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• Beneficiary Clause – specifies who will inherit the estate and in what proportions.
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• Guardianship Clause – names permanent and temporary guardians for children under 21.
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Backup or substitute appointments are normally included to ensure the Will remains valid even if an executor, guardian, or beneficiary passes away before the testator.

Once registered with ADJD, Dubai Courts, or DIFC, the Will becomes a private document, and court records are not publicly accessible.

DIFC Wills—while more expensive—offer key advantages:

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• entirely English-language drafting,
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• common-law procedures, and
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• a more streamlined and predictable probate process.
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When registering a Will in the UAE, individuals can choose from three primary jurisdictions—ADJD, Dubai Courts, and DIFC. Each offers different advantages in terms of cost, process, language, and flexibility.

Best for: Cost efficiency, full virtual process, expat Muslims

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• Cost: AED 950
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• Process: Fully virtual; no in-person visit required
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• Language: Bilingual Will (English–Arabic)
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• Probate: Conducted in Arabic
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• Practical note: If the family prefers not to manage the Arabic probate process, a Power of Attorney can be issued to a representative.
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• Special update: Since mid-2021, expat Muslims are allowed to register Wills at ADJD, making it the most popular option in this group.
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• Timing: Quick registration, though appointment availability can involve a 5–6 week wait due to high demand.
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Best for: Fastest appointment availability and walk-in registration

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• Cost: AED 2,150 per Will
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• Process: Very fast; usually completed within two days
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• Language: Bilingual Will (English–Arabic)
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• Probate: Conducted in Arabic
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• Key advantage: Same-week appointments are usually available, unlike ADJD, which may have delays.
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• Use case: Ideal for individuals needing quick registration or facing tight timelines.
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Best for: English-only Wills, international assets, and common-law structure

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• Cost:
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• AED 10,000 for a single Will
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• AED 15,000 for a mirror Will (couple)
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• (after the current 50% discount)
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• Process: Fully virtual; no in-person attendance needed
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• Language: Will and probate entirely in English
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• Legal system: Common-law framework
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• International capability: Allows inclusion of assets from multiple countries
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• DIFC can issue an “execution approval” enabling probate in jurisdictions such as India, Singapore, Australia, the UK, and the US.
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• Key advantage: Highest level of flexibility and simplicity for multinational families or globally diversified estates.
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When a person passes away in the UAE, the procedure that follows depends heavily on whether a valid Will is in place.

If a Will exists, the process is significantly simpler and more predictable.

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• The executor submits the Will, the death certificate, identification documents, and proof of assets to the court.
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• After the file is opened and reviewed, the court typically issues the probate order within six to eight weeks.
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• For Wills registered with the DIFC, the entire process can be handled virtually, and the executor may appoint a representative through a Power of Attorney.
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• Once the court order is issued, assets are transferred directly to the named beneficiaries.
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This route is the fastest, most orderly, and offers the highest degree of certainty for families.

If no Will exists, Sharia inheritance rules apply by default, which complicates and lengthens the process.

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• The family must identify all legal heirs under Sharia principles. Priority is given to parents, spouse, and children; in the absence of male heirs in this group, siblings are included.
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• All identification documents must be collected, and an appointment is scheduled with a judge.
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• Two witnesses must testify to confirm the list of heirs.
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• The court then issues a succession certificate, detailing each heir’s share.
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• The heirs must agree either to accept their portion or formally waive it in favor of another family member.
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• Only after this step can asset transfers begin.
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This process usually takes three to four months, and in some cases may extend to six months.

Individuals with UAE assets or residency may register a Will in any jurisdiction within the UAE, including:

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• DIFC
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• Abu Dhabi Courts (ADJD)
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• Dubai Courts
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• ADGM
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Without a Will, the court with authority is determined by either the deceased’s residence visa jurisdiction or the location of the assets.

In the UAE, having a legally registered Will is not optional — it is crucial. Without one, a person’s estate is automatically governed by Sharia inheritance rules, which impose predetermined shares for heirs regardless of the individual’s personal wishes.

When someone dies without a Will in the UAE, several complications follow:

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• Sharia rules apply by default, dictating how assets must be divided.
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• Guardianship of minor children is not automatically given to the surviving parent; the court appoints a guardian.
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• Asset transfers become slow and complex, requiring attestations, certified translations, and court approvals.
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• Bank accounts may remain frozen until the legal process is completed.
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A registered Will solves these issues by allowing you to:

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• Choose who inherits your assets.
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• Appoint guardians for minor children.
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• Specify executors and ensure the estate is managed according to your instructions.
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• Provide your family with a clear, efficient process during an already difficult time.
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A UAE Will is ultimately about control, protection, and peace of mind — ensuring your wishes are respected and your family is supported.

Custodial institutions and fiduciary structures may both “hold assets,” but legally they are completely different. The distinction comes down to the relationship, the level of discretion, and who is allowed to act on behalf of the owner. Under EU regulations, this difference determines why custodians remain allowed for Russians, while fiduciary services are banned.

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• Holds assets securely.
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• Cannot touch, manage, or move anything without explicit instruction.
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• Their duty is pure safekeeping.
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• Authorized to make decisions for your benefit.
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• Can buy, sell, and manage assets without constant permission.
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• Their duty is loyalty and prudent management.
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• Custodian: Principal–Agent or Bailor–Bailee. A contract for safekeeping and execution of instructions.
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• Fiduciary: Fiduciary–Beneficiary. A relationship of trust requiring good faith.
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• Custodian: Safekeeping and exact execution of instructions.
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• Fiduciary: Loyalty and prudence in managing assets.
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• Custodian: No discretion. Cannot make independent decisions.
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• Fiduciary: High discretion. Expected to make judgment calls.
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• Custodian: Holder of assets; operational, mechanical role.
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• Fiduciary: Manager of assets; judgment and strategy.
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• Custodian: Banks, brokerages, central securities depositories.
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• Fiduciary: Trusts (trustees), estates (executors), guardianships.
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• Custodian: Negligence — loss of assets or failure to follow instructions.
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• Fiduciary: Breach of fiduciary duty — conflicts, self-dealing, bad decisions.
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• Custodian: The client owns assets directly and gives instructions.
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• Fiduciary: The fiduciary controls assets; beneficiaries benefit but often do not control.
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Top Company (Custodial Institution)

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• The company’s articles and memorandum allow its shares to transfer automatically to designated third parties (typically family members) upon the shareholder’s death.
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• This mechanism does not create a trust, because there is no fiduciary relationship—only a custodial structure.
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• Therefore, it does not fall under EU trust-related sanctions, which target fiduciary and trust-like arrangements.
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• The company’s place of effective management (POEM) is in Svalbard, a CRS non-participating jurisdiction.
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• As a result, the top company is treated as a Non-Reporting Financial Institution (FI) for CRS purposes and has no CRS reporting obligations.
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• Its CRS classification is driven entirely by its activities and professional management, not by the tax residency of its shareholders.
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• Because the bottom company’s portfolio is professionally managed by a bank (a Financial Institution), it is classified as an:
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• Investment Entity (Professionally Managed)
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• This makes it a Financial Institution for CRS purposes, regardless of who owns it.
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• The bottom company has one equity holder: the top company (a non-reporting custodial FI located in Svalbard).
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Under CRS rules:

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• An equity interest held by a Financial Institution is not a “Financial Account”,
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• unless the entity is an Investment Entity in a non-participating jurisdiction.
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• Here, the shareholder is an FI in a non-participating jurisdiction, but not an Investment Entity.
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• Therefore, the holding is not a reportable account.
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3. The top company is a Non-Reporting FI located in a CRS non-participating jurisdiction (Svalbard).
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7. The bottom Investment Entity sees its owner as a Non-Reporting FI.
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11. Because of this, the bottom company:
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• Does not look through the top company,
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• Does not identify controlling persons,
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• Does not report the ultimate Russian shareholder under CRS.
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4. The Russian resident owner is not reported because the ownership is held through a recognized FI in a CRS-non-participating jurisdiction.
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8. No Exchange on Demand (EoD) applies because the Person with Significant Control (PSC) is resident in Svalbard — a territory with no tax information exchange agreements whatsoever due to treaty...

While custodians and fiduciaries are closely related, they serve fundamentally different roles in wealth management and trust structures. Importantly: all fiduciaries are custodians in some sense, but not all custodians are fiduciaries.

Role: Safeguard and protect client assets.

Core Function: Holding assets securely against loss, theft, or error.

Key Responsibilities:

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• Physical and electronic safekeeping of assets
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• Settling trades and processing corporate actions (dividends, stock splits)
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• Providing accurate statements and transaction records
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Standard of Care: High duty of care focused on security and accuracy.

Analogy: Like a bank’s safety deposit box—keeps valuables safe, but doesn’t decide what to do with them.

Role: Act in the client’s best interest.

Core Function: Provide advice or make decisions for the sole benefit of the client.

Key Responsibilities:

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• Actively managing portfolios
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• Exercising discretion over assets
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• Ensuring decisions align with the client’s objectives
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Standard of Care: Fiduciary duty — the highest legal standard, encompassing:

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• Duty of Loyalty: Client’s interests come first
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• Duty of Care: Prudent, informed decisions
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• Duty of Good Faith: Honesty and fairness
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Analogy: A financial advisor or trustee who manages your portfolio according to your goals.

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• Custodian: Holds and safeguards assets; client retains decision-making power.
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• Fiduciary: Actively manages assets and makes decisions in the client’s best interest.
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Overlap:

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• Firms like Fidelity or Vanguard are custodians for client accounts but act as fiduciaries when managing portfolios.
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• A trustee is both a custodian and a fiduciary: safeguarding assets while managing them for beneficiaries’ benefit.
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Takeaway:

Think of custodians as safe hands and fiduciaries as trusted decision-makers. The distinction is crucial for wealth planning, legal compliance, and understanding your protections and responsibilities.

In this episode, we break down the EU’s crackdown on Russian-linked trusts — now widely referred to as “zombie trusts” — following amendments to Article 5m of Council Regulation (EU) 833/2014. These rules have rendered many existing structures legally unserviceable and have effectively shut the door to new trust formation involving Russian nationals or entities.

Key Points Covered:

Under the amended regulation, EU persons and service providers are barred from registering, hosting, or managing trusts where any of the following are involved:

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• A Russian national or Russia resident
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• A Russian legal entity
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• Any entity owned (over 50%) by such persons
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• Any entity controlled by such persons
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• Anyone acting on behalf of the above
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This covers both natural persons and corporate structures, making the rule extremely broad.

EU persons cannot:

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• Act as trustee, nominee shareholder, director, secretary, or similar
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• Register a trust
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• Provide a registered office, business address, administrative address, or management services
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For many existing structures, this has created “zombie trusts” — trusts that still legally exist but cannot be administered or serviced inside the EU.

The EU provides no unified definition, but any structure with:

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• A fiduciary relationship
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• Separation of legal vs. beneficial ownership
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…may fall under the same restriction.

Guidance comes from:

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• AML Directive (EU) 2015/849
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• Commission reports on trust-equivalent arrangements
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Importantly, Article 5m’s scope is wider than the AML definition — capturing more structures, more situations, and more service providers.

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• New trusts cannot be registered.
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• Existing trusts cannot receive ongoing service (trustee, office address, administration).
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• Many trusts are now effectively frozen unless moved outside the EU.
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• Professional trustees in the EU are legally obligated to exit these relationships, often abruptly.
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These structures:

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• Still exist legally
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• Cannot operate
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• Cannot be dissolved or restructured...