Tax Planning Services in the UAE

Need help with Tax Planning Services? Below is how we handle it, what we need from you, and what you can realistically expect.

Our associate team advises individuals, families, and business owners in the UAE on tax planning, will drafting, succession planning, and asset protection matters. This includes guidance for high net worth individuals, senior executives, and business owners looking to structure their affairs in compliance with UAE law and, where relevant, the law of their home jurisdiction.

We assist clients with structuring business succession plans, registering wills through the DIFC Wills Service Centre or Abu Dhabi Judicial Department non-Muslim wills registry, and reviewing the tax implications of business and investment structures under UAE corporate tax and VAT law. Our associate team works with clients across a range of nationalities and backgrounds, given the highly international makeup of the UAE’s resident population.

We generally develop long-term relationships with our clients, coordinating across our associate network for related legal needs including corporate, real estate, family law, and dispute resolution matters. When applicable, we also work with clients’ accountants and financial advisors to ensure tax and estate planning advice is properly coordinated with their broader financial picture.

In individual tax and estate planning matters, our attorneys advise on:

Frequently Asked Questions: Tax and Succession Planning in the UAE

Do I need a will if I live in the UAE?

Non-Muslim expatriates are generally advised to register a will, such as through the DIFC Wills Service Centre, to ensure their estate is distributed according to their wishes rather than default inheritance rules.

What is the DIFC Wills Service Centre?

It is a registry that allows non-Muslim residents and property owners in the UAE to register a will governing the distribution of their UAE assets under civil law principles.

What happens if I die in the UAE without a registered will?

In the absence of a registered will, UAE inheritance law, which can be influenced by Sharia principles, may apply by default; our associate team can advise on the specific implications.

Can foreign wills be recognized in the UAE?

In some cases a foreign will can be recognized or used as supporting evidence, though registering a UAE-specific will is generally recommended for clarity and efficiency.

Does the UAE have inheritance tax?

The UAE does not impose an inheritance tax, though succession planning still requires attention to registration and distribution processes for assets located in the UAE.

Can business owners plan for succession of their company?

Yes, our associate team assists business owners with succession planning, including share transfer arrangements and shareholder agreements.

Do you assist with guardianship arrangements for children?

Yes, guardianship nominations for minor children can be included as part of a registered will in the UAE.

Can charitable giving be part of an estate plan in the UAE?

Yes, our associate team can advise on structuring charitable giving in compliance with UAE regulations as part of a broader plan.

Do expatriates need separate estate planning for assets outside the UAE?

Generally yes, since a UAE-registered will typically covers UAE-based assets, and separate planning may be needed for assets held elsewhere.

Can you help administer an estate after someone has passed away?

Yes, our associate team assists with the administration and distribution of assets under a registered will or applicable inheritance process.

Is corporate tax relevant to succession planning in the UAE?

Yes, business succession structuring should take into account UAE corporate tax implications, and our associate team can advise on this.

Can powers of attorney be used for business or personal matters in the UAE?

Yes, powers of attorney recognized under UAE law can be used to grant authority for specific personal or business matters.

Do you assist with cross-border succession matters?

Yes, our associate team can advise on coordinating UAE succession planning with matters in a client’s home jurisdiction.

Is this service only for high net worth individuals?

No, while high net worth individuals and business owners are common clients, the service is available to anyone seeking clarity on their UAE estate and succession matters.

How do I start a tax and succession planning engagement with your team?

Planning Tax and Succession: Overview in Other Languages

English

Our associate team advises individuals and business owners in the UAE on will registration, succession planning, and asset protection matters.

Arabic (العربية)

يقدم فريقنا المعتمد المشورة للأفراد وأصحاب الأعمال في دولة الإمارات بشأن تسجيل الوصايا وتخطيط الميراث ومسائل حماية الأصول.

French (Francais)

Notre equipe associee conseille les particuliers et les proprietaires d entreprises aux Emirats sur l enregistrement des testaments, la planification successorale et la protection des actifs.

German (Deutsch)

Unser assoziiertes Team beraet Privatpersonen und Unternehmer in den VAE zur Testamentsregistrierung, Nachfolgeplanung und Vermoegensschutz.

Spanish (Espanol)

Nuestro equipo asociado asesora a personas y propietarios de empresas en los Emiratos sobre el registro de testamentos, la planificacion sucesoria y la proteccion de activos.

Russian (Русский)

Наша партнерская команда консультирует частных лиц и владельцев бизнеса в ОАЭ по регистрации завещаний, планированию наследования и защите активов.

Chinese (中文)

我们的合作团队就遗嘱登记、继承规划及资产保护事宜,为阿联酋的个人和企业主提供建议。

Italian (Italiano)

Il nostro team associato consiglia privati e proprietari di aziende negli Emirati sulla registrazione dei testamenti, la pianificazione successoria e la protezione patrimoniale.

Portuguese (Portugues)

Nossa equipe associada aconselha pessoas e proprietarios de empresas nos Emirados sobre registro de testamentos, planejamento sucessorio e protecao de ativos.

Czech (Cestina)

Nas spolupracujici tym radi jednotlivcum a majitelum firem ve Spojenych arabskych emiratech ohledne registrace zavesti, planovani nastupnictvi a ochrany majetku.

Filipino

Ang aming kasosyong koponan ay nagpapayo sa mga indibiduwal at may-ari ng negosyo sa UAE ukol sa pagpaparehistro ng will, succession planning, at proteksyon ng ari-arian.

Swahili (representative African language)

Timu yetu washirika hushauri watu binafsi na wamiliki wa biashara katika UAE kuhusu usajili wa wosia, upangaji wa urithi, na ulinzi wa mali.

Wills

Will drafting and registration through the DIFC Wills Service Centre or Abu Dhabi Judicial Department non-Muslim wills registry
Succession planning for business owners, including share transfer and shareholder agreement structuring
Asset protection structures, including DIFC and ADGM foundations
Powers of attorney for personal and business matters recognized under UAE law
Guardianship nominations for minor children as part of a registered will
Advice on the interaction between UAE inheritance law and the law of a client's home jurisdiction
Structuring of family business holding arrangements for succession purposes
Advice on corporate tax and VAT considerations relevant to estate and succession structuring
Charitable giving structures compliant with UAE regulations
Coordination with accountants and financial advisors on cross-border estate matters
Review of existing wills and succession documents for UAE law compliance
Advice for expatriate families on registering foreign wills or obtaining recognition in the UAE

In inheritance and succession tax planning matters, our associate team is regularly involved with:

Advice on UAE inheritance law as it applies to expatriate and UAE national families
Guidance on registering a DIFC will to apply UAE civil law principles rather than default Sharia inheritance rules for non-Muslim expatriates
Advice on the interaction between UAE succession rules and inheritance law in a client's home country
Support with cross-border estate matters involving assets held in multiple jurisdictions

In closely held business planning matters, our associate team advises on:

Choice and structuring of an appropriate UAE business entity (e.g., mainland LLC, free zone entity, or branch)
General business succession planning for family-owned and closely held companies
Support with merger and acquisition transactions
Business entity restructuring and reorganization

In charitable planning matters, our associate team advises on:

In estate and succession administration matters, our associate team advises on:

Registration and administration of DIFC and Abu Dhabi non-Muslim wills
Distribution of assets to beneficiaries under a registered will or applicable inheritance law
Advice on guardianship arrangements for minor children as part of a will
Support with cross-border estate administration involving UAE and foreign assets
Advice on succession of business interests held by the deceased
Coordination with UAE courts on inheritance matters where no will is in place

Tax Planning Services — Official Sources and Further Reading

Debt recovery and litigation in the United Arab Emirates run through official channels. The government and court resources below are the primary references for the procedures described on this page:

UAE Federal Tax Authority — VAT, corporate tax registration and filing obligations.
Abu Dhabi Global Market — the ADGM corporate and insolvency framework.
the UAE Government official portal — official guidance on doing business in the UAE.

Tax Planning Services in the UAE