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Assets in Dubai: Why Your Will executed in India May Not Be Enough
Indians have consistently remained among the most active foreign investor groups in Dubai’s real estate market. According to a Times of India report, Indian buyers accounted for approximately 23% of foreign residential transactions in Dubai in 2025.[1]
Even as geopolitical uncertainty in the region has made investors more cautious, interest from Indian buyers continues, with market participants observing a shift towards more measured purchasing decisions, smallerticket investments, and properties offering stronger rental yields.
The underlying appeal of Dubai remains unchanged: tax efficiency, asset diversification, a stable regulatory environment, and the opportunity to hold premium real estate in a jurisdiction that combines global connectivity with a well-regulated legal framework.
Yet, one critical aspect of Dubai asset ownership receives far less attention:
what happens to the assets when the owner who is an Indian* passes away?
Many Indian investors assume that their existing Will executed in India, perhaps even apostilled and notarised will automatically ensure a smooth transfer of their Dubai assets. However, succession of assets located in another jurisdiction involves additional legal considerations, and a Will executed in India alone may not always achieve the intended outcome.
Cross-border estate planning is not only for HNIs; even a single Dubai property, bank account, or investment requires careful succession planning to avoid legal and procedural complications for legal beneficiaries. This article explores why Dubai assets require specific estate planning attention, and what a robust cross-border estate plan should consider.
Does your Will executed in India work in Dubai? The Honest Answer.
A Will executed in India is a valid testamentary document under Indian law, subject to compliance with the requirements of the Indian Succession Act, 1925 (“ISA”). However, the validity of a Will executed in India does not automatically determine the succession of assets located outside India. Indian succession laws and Indian courts do not exercise jurisdiction to administer or distribute assets situated in foreign jurisdictions.
Accordingly, while a Will executed in India may validly record the testator’s intention with respect to assets held in Dubai, it does not by itself have automatic legal effect before Dubai courts. The Dubai courts will apply their own laws and procedural requirements to determine whether, and to what extent, such a Will executed in a foreign jurisdiction outside of Dubai can be recognised and implemented.
For a Will executed in India with respect to assets in Dubai to be given effect by Dubai courts, it must clear a series of procedural and substantive hurdles[2]:
- Since the UAE is not a member of Apostille Convention, the Will must be notarized in India, attested by the Ministry of External Affairs (MEA), in the UAE embassy and with the Ministry of Affairs in the UAE.
- It must be translated into Arabic by a UAE-certified legal translator.
- It must be submitted for probate before a Dubai court, which will admit or reject it after independent examination.
What Apostille/Notarization actually does
The United Arab Emirates has not joined the Hague Apostille Convention, 1961 and consequently Dubai does not fall within the Apostille framework. Apostille under the Treaty or notarization authenticates the document’s origin, it confirms the Will was validly executed before a competent Indian authority. It does not give the Will legal force in Dubai courts, does not override Dubai Law, and does not substitute for Dubai probate.
What is a DIFC Will?
A Dubai International Financial Centre (DIFC) Will is a joint effort by the Dubai government and the DIFC Court. Non-Muslims looking to register Wills regarding assets or appointing guardians for their minor children can register their Wills with the DIFC Wills registry.[3]
- Dubai immovable assets (real estate, as applicale)
- Assets held within the DIFC (securities, business interests, bank accounts with Dubai Freezone Companies)
- Guardianship of minor children in Dubai, etc.
- It can provide greater certainty and reduce procedural complexity as
- compared to relying solely on a Will executed in India for Dubai assets.
The revocation trap
A standard testamentary revocation clause “I hereby revoke all previous Wills and testamentary dispositions made by me” if inserted in a DIFC Will without qualification, may revoke the existing Will executed in India. Conversely, a Will executed in India, if it contains a standard revocation clause, may inadvertently revoke the DIFC Will. Both Wills must (i) expressly limit their scope: the Will executed in India should state that it applies only to assets situated in India, and the DIFC Will should state that it applies only to assets situated in Dubai (or within DIFC jurisdiction), (ii) mention the other Will, if in existence. Without this precision, the two documents may undermine each other.
Beyond the revocation clause, the dual Will structure requires attention to:
- Executor appointments in each jurisdiction: preferably a professional executor or a person with practical capacity to act in that jurisdiction.
- Guardianship provisions: DIFC Will can include guardianship of minor children in Dubai; this should be consistent with any guardianship direction in the Will executed in India.
- Periodic review: Dubai property ownership details, DIFC Will registration, and FEMA compliance records should be reviewed every two to three years or on any significant life event.
Dubai assets: The FEMA dimension
Estate planning for Dubai assets does not end with the Will. Inheriting a Dubai asset is permissible under Foreign Exchange Management Act, 1999 (FEMA). However, the position changes if the inherited property is later sold. While sale proceeds may be subject to retention and repatriation of foreign exchange under FEMA, for inherited assets, retention is permitted in the limits prescribed. However, the nature of assets and how they were originally acquired are important considerations for compliance under applicable law.
This highlights an often-overlooked aspect of cross-border estate planning: succession and repatriation are separate legal questions. A well-structured estate plan must not only ensure that the intended beneficiary inherits the Dubai asset, but also consider how that beneficiary can legally hold, transfer, sell, and repatriate the same.
Author:
Niti Sudhakar and Gayathri K S,
DGS Associates