Middle East.
Cross-border wills, estates, and inheritance tax memoranda — Sharia-based and civil personal-status jurisdictions across the region.
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About this region.
The Middle East presents the most distinctive succession landscape of the four regions. Personal-status law is generally faith-based, with Sharia governing succession for Muslim decedents in most jurisdictions and separate provisions applying to non-Muslims. The Sharia framework imposes faraid — fixed inheritance shares for specified heirs — typically limiting testamentary disposition to one-third of the estate, with the remainder passing to compulsory heirs in fixed proportions.
Several jurisdictions (UAE, Saudi Arabia, Bahrain) have introduced civil personal-status frameworks for non-Muslim residents, including the DIFC and ADGM common-law enclaves enabling testamentary freedom for non-Muslim expatriates. Memoranda for this region are presently in development.
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Jurisdictions covered.
United Arab Emirates
MixedDIFC Wills Service Centre and ADGM Wills allowing non-Muslim testamentary freedom; Federal Decree-Law 41/2022 personal-status law for non-Muslims.
Saudi Arabia
ShariaSharia faraid for Muslim decedents; the 2022 Personal Status Law; non-Muslim estate planning constraints.
Israel
Civil lawInheritance Law 5725-1965 (civil-law style); religious-court jurisdiction in some matters; no inheritance tax since 1981.
Bahrain
ShariaSharia faraid; the 2017 Personal Status Law (Sunni); separate Shi’a regulation; civil-law options for non-Muslims.
Kuwait
ShariaSharia faraid; Personal Status Law for Sunni Muslims; civil law framework for non-Muslim expatriates.
Iran
ShariaTwelver Shi’a faraid codified in Civil Code Articles 861–949; vasiyyat limited to one-third; progressive inheritance tax with spouse/descendant exemptions.
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Recurring themes across the region.
- Sharia faraid (compulsory shares) limiting testamentary disposition to one-third for Muslim decedents.
- DIFC and ADGM Common-Law Wills Registries enabling non-Muslim expatriate testamentary freedom in the UAE.
- Personal-status law conflicts where decedent and beneficiaries belong to different faiths.
- Real-property restrictions on foreign ownership and succession across most GCC jurisdictions.
- The general absence of estate or inheritance tax in GCC jurisdictions.
- Repatriation of inheritance proceeds under foreign-exchange-control regimes (where applicable).
- Cross-border Muslim succession involving Sharia faraid and a second non-Sharia jurisdiction’s forced-heirship or testamentary-freedom regime.
- Recognition of foreign wills in Sharia-jurisdiction courts and probate procedures.