Wills and Power of Attorney: Planning for Assets and Decisions Across Borders

Clear legal advice for wills can help individuals coordinate inheritance wishes, decision-making authority and assets held across different jurisdictions.

For people with assets, businesses or family connections in more than one country, estate planning is rarely about preparing a single document. A will deals with matters intended to take effect after death, while a power of attorney authorises another person to carry out specified acts while that authority remains legally effective.

The distinction becomes particularly important where someone owns property in the UAE, holds investments overseas or has interests in businesses incorporated in different countries. A document prepared for one jurisdiction may not produce the same result somewhere else. Effective planning starts by identifying the assets, ownership structures and legal systems involved.

A Will Should Start With the Assets

A useful will should reflect what the individual actually owns and how those assets are held. Real estate, bank accounts, investments and company shares can raise different legal questions. Property owned personally is also different from an interest held through a company, trust or foundation.

The UAE Civil Transactions Law, Federal Decree-Law No. 25 of 2025, has been in force since 1 June 2026. Article 17 provides that succession is generally governed by the law of the country whose nationality the deceased held at the time of death. It also contains specific conflict-of-law rules for wills.

The substantive provisions of a will may be governed by the law designated in the will or, where no law is designated, the testator's nationality law at death. UAE law applies to a will made by a foreigner concerning immovable property situated in the UAE. For internationally mobile families, the asset review should therefore take place before drafting begins.

A Power of Attorney Has a Different Function

A power of attorney does not replace a will. It gives another person authority to undertake particular acts on behalf of the principal while the power remains legally effective. Depending on its wording and the requirements of the receiving organisation, a POA may be used for real estate, company matters, litigation, licensing, banking or other transactions.

Its scope should be considered carefully. A narrowly drafted power may not cover the intended transaction, while an unnecessarily broad one may give the agent more authority than required.

The UAE Ministry of Justice provides a Digital Power of Attorney option through its electronic services for specified categories and templates. Published categories have included powers relating to legal cases, real estate, rental disputes, licensing, vehicles, stocks and company management. The appropriate document still depends on the authority the principal intends to grant and the requirements of the institution or authority expected to rely on it.

Cross-Border Planning Goes Beyond Standard Forms

People often search for wills and power of attorney forms because a template appears to offer a quick solution. The difficulty is that execution, witnessing, authentication, registration and recognition requirements can differ between jurisdictions and institutions.

A document that is validly prepared in one country may therefore require additional formalities before it can be used somewhere else. The same issue can arise where several wills deal with assets in different countries.

This is where legal advice for wills should go further than completing a standard document. The analysis should consider where the individual lives, where assets are located and where the document will ultimately need to operate. International law firms and coordinated local advisers regularly address these questions where several legal systems affect the same estate.

DIFC Wills Provide One UAE Planning Route

The DIFC Courts Wills Service provides one succession-planning route for eligible individuals. Under its current requirements, the testator must be at least 18 years old, must not be Muslim and must never have been Muslim. UAE residence is not required.

To register a DIFC Full Will, the testator must have movable and/or immovable property situated in the UAE. The Full Will can cover movable and immovable UAE property owned by the testator at death.

A drafted Full Will may also extend to assets outside the UAE, although enforcement in another jurisdiction is not guaranteed. Local advice should therefore be obtained where foreign assets are included. A drafted Full Will can also contain guardianship provisions for minor children who are residents of Dubai or Ras Al Khaimah at the time of probate.

Business Succession Requires More Than a Personal Will

Entrepreneurs and family-business owners should review personal succession alongside the legal structure of the business. Shareholder agreements, constitutional documents, succession provisions and the type of company involved may all affect what happens after an owner's death.

Under the UAE Commercial Companies Law, the death of a partner in an LLC does not itself dissolve the company unless the memorandum of association provides otherwise. The deceased partner's share transfers to the heirs under the statutory framework.

The law also permits Limited Liability Companies and Private Joint Stock Companies to include provisions in their constitutional documents regulating how the stakes or shares of a deceased partner or shareholder are dealt with.

Inheritance of an ownership interest does not automatically make an heir the company's manager. LLC managers are appointed under the company's memorandum, a separate appointment arrangement or by the General Assembly. A wills writing service for a business owner should therefore examine ownership, management and succession arrangements separately.

Documents Should Change When Circumstances Change

Estate planning can become outdated even where the documents remain formally valid. Marriage, divorce, children, relocation, property acquisitions, disposals or changes in business ownership may all affect whether an existing plan continues to reflect the individual's intentions.

Powers of attorney should also be reviewed. The chosen agent, scope of authority, duration of the power and requirements of the institution expected to accept it should still suit the purpose for which the document was created.

For someone with assets in several countries, working with a global law firm or a coordinated network of advisers may be useful when determining whether changes in one jurisdiction affect arrangements elsewhere. When comparing top law firms for private-client matters, clients should look beyond document preparation and consider how personal assets, company interests and cross-border arrangements will work together.

Conclusion: One Plan Should Connect the Documents

A will, power of attorney and business succession arrangement deal with different legal events. They should nevertheless be coordinated where the same assets, family members or businesses are affected.

Cross-border planning works best when ownership, succession and delegated authority are considered before the documents are finalised. This reduces the risk of discovering later that a document does not fit the asset, company or jurisdiction for which it was intended.

Kaden Boriss advises individuals, families, entrepreneurs and business owners on estate and succession planning, family-business structures and related cross-border matters, subject to the applicable legal and regulatory framework in each jurisdiction.

If you hold assets or business interests in more than one jurisdiction, review how your succession arrangements work together.

FAQs

1. What is the difference between a will and a power of attorney?

A will deals with matters intended to take effect after death, including the distribution of estate assets and appointments such as executors where applicable. A power of attorney authorises another person to undertake specified acts on behalf of the principal while that authority remains legally effective.

2. Can I use the same will for assets in several countries?

Yes, in some cases. Whether one will is appropriate depends on the jurisdictions involved, the nature and location of the assets and the applicable succession rules. Separate but coordinated wills may be preferable for some cross-border estates.

3. Can I use standard wills and power of attorney forms?

Yes, as a starting point. A standard form should not be assumed to satisfy the execution, authentication, registration or recognition requirements of every jurisdiction, institution or type of asset.

4. Can a non-resident register a DIFC Courts Will?

Yes. UAE residence is not required. The individual must satisfy the current DIFC Courts Wills Service eligibility requirements, including the rules on age and religion and the requirement to own assets in the UAE and/or, where applicable, have minor children residing in Dubai or Ras Al Khaimah.

5. Can a DIFC Full Will cover assets outside the UAE?

Yes, potentially. A drafted DIFC Full Will may extend to assets outside the UAE, but enforcement in another country is not guaranteed. The position should therefore be reviewed under the law of the jurisdiction where the foreign assets are located.

6. Does inheriting company shares automatically give an heir management control?

No. Ownership and management are separate issues. In an LLC, management appointments are governed by the company's constitutional and appointment arrangements. Business succession planning should therefore consider both ownership of the interest and how management will continue.