What documents are required to initiate the inheritance process for a bank account in Dubai?

The inheritance of bank accounts for expatriates in Dubai is governed primarily by UAE Federal Decree-Law No. 5 of 2020 on Inheritance (Personal Status Law) and the UAE Civil Transactions Law, which together determine how movable assets such as bank deposits are transferred to legal heirs upon the account holder's death.

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WHAT DOCUMENTS ARE REQUIRED TO INITIATE THE INHERITANCE PROCESS FOR A BANK ACCOUNT IN DUBAI?

To start the inheritance process, the legal heirs must obtain a death certificate, a copy of the deceased's passport and Emirates ID, the original bank account statement or passbook, and a notarised inheritance declaration issued by the Dubai Courts or a licensed notary public. The death certificate must be attested by the Ministry of Health and Prevention and, if issued abroad, legalised by the UAE embassy in the country of origin and the Ministry of Foreign Affairs. The inheritance declaration lists all legal heirs according to Sharia-based rules or the deceased's will, if a valid will exists and has been registered with the DIFC Wills Service Centre or the Dubai Courts. Once these documents are ready, the heirs submit them to the bank's bereavement department together with a written request for account closure or transfer. The bank then verifies the documents against its internal KYC/AML procedures, which are guided by the Central Bank of the UAE's Regulations on Customer Due Diligence (Circular No. 2/2020). No court fees are charged for submitting the inheritance declaration, but notarisation typically costs between AED 200 and AED 500 per document, depending on the notary's fee schedule.

HOW LONG DOES IT TAKE FOR A BANK TO RELEASE THE FUNDS AFTER THE INHERITANCE DOCUMENTS ARE SUBMITTED?

After receiving a complete inheritance package, UAE banks are required to process the request within a maximum of fifteen (15) working days, as stipulated in the Central Bank's Guidelines on Handling Deceased Customers' Accounts (Guideline No. 3/2021). The timeline begins when the bank acknowledges receipt of all required documents and ends when the funds are either transferred to the heirs' designated accounts or a bank-issued cheque is prepared for collection. If the bank needs additional clarification-such as verifying the authenticity of the foreign death certificate or resolving discrepancies in the inheritance declaration-the processing period may be extended, but the bank must inform the heirs in writing of the delay and the expected new completion date. In practice, most banks complete the procedure within ten (10) to twelve (12) working days when the paperwork is in order and no disputes arise among heirs. Heirs should retain copies of all submitted documents and obtain a written acknowledgment from the bank to track the progress of the request.

WHAT HAPPENS IF THE DECEASED LEFT A WILL THAT CONFLICTS WITH SHARIA INHERITANCE RULES?

Under UAE Federal Decree-Law No. 5 of 2020, a non-Muslim expatriate may elect to have the law of their home country govern the distribution of their movable assets, including bank accounts, provided a valid will is registered with the DIFC Wills Service Centre or the Dubai Courts. If such a will exists and is legally recognised, the bank must follow the will's instructions for asset distribution, overriding the default Sharia-based forced heirship rules. Conversely, if the deceased was Muslim or did not register a foreign-law will, the estate is distributed according to Sharia principles as outlined in Articles 312-325 of the UAE Civil Transactions Law, which prescribe specific shares for spouses, children, parents, and other relatives. In cases where a will contradicts Sharia rules and the deceased was Muslim, the will is deemed invalid for the portion that conflicts with Islamic inheritance, and the bank will apply the Sharia shares to the extent required by law. Heirs seeking to challenge a will's validity must file a claim with the Dubai Courts within thirty (30) days of receiving notice of the will's execution, as prescribed by Article 18 of the Federal Decree-Law No. 5 of 2020 on Inheritance.

ARE THERE ANY TAXES OR FEES IMPOSED ON INHERITED BANK ACCOUNTS IN DUBAI?

The UAE does not levy inheritance tax, estate tax, or wealth tax on the transfer of assets, including bank account balances, upon death. This position is confirmed by the Ministry of Finance's Public Statement on Taxation (issued 2023), which explicitly states that there is no federal inheritance or estate tax applicable to UAE nationals or expatriates. However, banks may charge administrative fees for processing the inheritance request, such as account closure fees (typically AED 50-AED 150) or fees for issuing a banker's cheque (around AED 25). These fees are disclosed in the bank's tariff schedule and must be communicated to the heirs before any deduction is made from the inherited amount. Heirs should request a written breakdown of any applicable charges to avoid unexpected deductions.

CAN A POWER OF ATTORNEY BE USED TO MANAGE THE INHERITANCE PROCESS ON BEHALF OF THE HEIRS?

A power of attorney (POA) granted to a representative-such as a lawyer, family member, or trusted advisor-can be used to act on behalf of the heirs in dealing with the bank, provided the POA is notarised, attested by the UAE Ministry of Foreign Affairs, and, if issued abroad, legalised by the UAE embassy in the country of origin. The POA must specifically authorize the attorney to request the release of funds, sign account closure forms, and receive cheques or transfers related to the deceased's bank accounts. According to the UAE Federal Law No. 18 of 1993 on Civil Transactions (Article 130), a POA remains valid until it is revoked by the principal or until the principal's death, after which it terminates automatically. Consequently, a POA cannot be used after the account holder's death unless it was executed as a "durable" POA that survives incapacity but not death; for post-mortem actions, the heirs must rely on the inheritance declaration or a court-issued succession certificate. Banks will refuse to act on a POA presented after the date of death unless accompanied by a valid succession document.

FREQUENTLY ASKED QUESTIONS

What is the legal basis for distributing bank account balances upon death in Dubai?
The distribution is governed by UAE Federal Decree-Law No. 5 of 2020 on Inheritance (Personal Status Law) and the UAE Civil Transactions Law, which together set out the rules for movable assets such as bank deposits. The Arabic text of UAE legislation as published in the Official Gazette prevails over any translation.

Do I need to go through the Dubai Courts to obtain an inheritance declaration?
Yes, for assets located in the UAE, the inheritance declaration must be issued by the Dubai Courts or a licensed notary public. The declaration must list all legal heirs according to Sharia rules or a valid foreign-law will registered with the DIFC Wills Service Centre or the Dubai Courts.

Can I inherit a joint bank account if the other account holder is still alive?
In a joint account with right of survivorship, the surviving co-holder automatically becomes the sole owner upon the death of the other party, as stipulated in the account agreement governed by the UAE Commercial Transactions Law (Federal Decree-Law No. 18 of 1993). No inheritance declaration is required for the surviving holder's share, but the deceased's share may still be subject to inheritance rules if the account does not contain a survivorship clause.

Are there any penalties for providing false information in the inheritance declaration?
Submitting false information in an inheritance declaration is punishable under UAE Federal Decree-Law No. 31 of 2021 on the Issuance of the Commercial Transactions Law, which treats fraudulent statements as a criminal offence punishable by imprisonment and/or fines. The Arabic text of UAE legislation as published in the Official Gazette prevails over any translation.

How can I verify that a bank has correctly processed my inheritance request?
You should obtain a written confirmation from the bank detailing the amount transferred, any fees deducted, and the date of completion. Additionally, you may request a copy of the bank's internal clearance memo, which references the Central Bank's Guidelines on Handling Deceased Customers' Accounts (Guideline No. 3/2021). If discrepancies arise, you may file a complaint with the Central Bank of the UAE's Consumer Protection Department.

Is it necessary to translate the death certificate into Arabic?
Yes, any document issued outside the UAE must be translated into Arabic by a licensed translator and the translation must be attested by the UAE Ministry of Justice. The Arabic text of UAE legislation as published in the Official Gazette prevails over any translation.

If your matter involves inheritance of bank accounts for expatriates in Dubai in the United Arab Emirates, you are welcome to request a consultation with Nour Attorneys. Our team can assess your position under the law currently in force and outline the options available to you. Request a consultation

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