UAE Law and Practice Contributed by: Ildar Yuvakaev, Ruslan Akhmetov, Olga Serova and Daiana Ubushaeva, Consigliere Group
Surrogacy Surrogacy occupies a developing area of UAE law. Federal Decree-Law No 17 of 2023 removed the express statutory prohibition previously contained in the assisted reproduction legislation. However, it did not introduce a comprehensive federal framework governing surrogacy. Subsequently, Abu Dhabi intro - duced regulatory standards addressing gestational surrogacy, making it the first emirate to establish a formal regulatory pathway in this area. From a succession perspective, the legal position remains a grey area. The Abu Dhabi framework con - templates the recognition of intended parents as legal parents. However, there are no detailed regulations covering the inheritance rights of surrogate children. Posthumously Conceived Children The position of posthumously conceived children is still developing. The Personal Status Law No 41 of 2024 allows the establishment of parentage where a child is born within a defined period after the end of a standing marriage contract. However, there are no detailed regulations covering the rights of posthu - Same-sex marriages and any other forms of regis - tered partnerships between individuals of the same sex are illegal and prohibited. Same-sex sexual rela - tions are also criminal under UAE law and may give rise to criminal liability. Consequently, such relationships do not give rise to spousal rights and obligations, including for tax and succession implications. A same-sex marriage law - fully concluded abroad is not recognised under UAE law and does not produce legal effects for the pur - poses of succession, property ownership or immigra - tion status. mously conceived children. 9.2 Same-Sex Marriage In practice, succession planning is typically addressed through a combination of private wealth structuring tools, including registered wills, DIFC or ADGM foun - dations and, where appropriate, other ownership and contractual arrangements. Depending on the asset profile, additional measures may include beneficiary designations under life insurance policies and offshore
Private-client planning should cover longevity, medi - cal and care costs, liquidity, health insurance, retire - ment visa and Golden Residence options, pensions, investments, insurance and beneficiary arrangements. A will and incapacity plan should be completed before capacity declines. As the UAE has no general lasting power of attorney regime, ordinary powers of attorney should not be relied on for incapacity. Wills, DIFC/ ADGM foundations, offshore trusts and corporate succession arrangements should therefore be con - sidered in advance. 9. Planning for Non-Traditional Families 9.1 Children Children Born out of Wedlock A child born outside a valid marriage is legally affili - ated to the mother by proof of birth and inherits from her in accordance with the ordinary rules of succes - sion. Paternity may be established in the circumstanc - es prescribed by the Personal Status Law No 41 of 2024, including through acknowledgment, proof and scientific methods. For non-Muslims, once legal par - entage is established, the child may be recognised for succession purposes under the relevant civil personal status framework. For Muslims, where legal paternity has not been established, a child born out of wedlock generally does not inherit intestate from the biological father, although testamentary provision may be made within the applicable limits. Therefore, the child will generally have no intestate succession rights against the biological father. Testamentary provision therefore remains an important planning tool, particularly where legal parentage has not been recognised. Adopted Children The UAE does not recognise adoption. Instead, the law provides for guardianship arrangements, which impose duties of care but do not make the child a legal heir of the guardian. Although Article 14 (3) of Federal Decree-Law No 41 of 2022 contemplates the possibility of further regulation concerning adoption, no implementing framework has yet been introduced. A non-Muslim who elects their national succession law, or who uses a DIFC or ADGM will or foundation, can nevertheless include an adopted child fully in the estate plan.
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