What is a Mirror Will?
A Mirror Will consists of two separate but similar wills, where each person leaves their estate to the other first, and then to shared beneficiaries, such as children, upon the second death. For instance, a husband and wife may each draft a will that leaves all assets to the surviving spouse and, upon their passing, divides the estate equally among their children.
The fundamental purpose of a Mirror Will is to align estate planning and provide clarity, ensuring that shared assets and mutual financial responsibilities are handled consistently. These wills are especially practical for couples with joint property, shared investments, or family dependents.
Importance of Mirror Wills for Expatriates in the UAE
The UAE’s legal system incorporates Sharia law principles for inheritance, which may not align with the preferences of expatriates, particularly non-Muslim residents. Mirror Wills offer expatriates the ability to bypass default local inheritance laws and provide explicit instructions on how their assets should be distributed.
Key Benefits
1. Control Over Asset Distribution
Mirror Wills allow expatriates to ensure their property, bank accounts, and other assets are passed on to their chosen beneficiaries.
2. Guardianship Arrangements
They enable parents to specify guardians for minor children in the event of both parents’ passing, offering peace of mind.
3. Legal Certainty
Properly drafted and registered Mirror Wills are legally recognized in the UAE, reducing the risk of disputes or misinterpretation.
4. Flexibility
Couples can update Mirror Wills to reflect changing circumstances, such as the birth of a child, new financial commitments, or relocation.
Key Differences from Single Wills
Unlike single wills, Mirror Wills offer several distinctive characteristics:
- Synchronized Planning: Both wills are created simultaneously and reflect mutual agreements.
- Cost Efficiency: Generally more cost-effective than two separate wills.
- Unified Approach: Ensures consistent estate planning for both parties.
- Simplified Administration: Easier to manage and execute when both wills align.
Legal Status in the UAE
The UAE recognizes Mirror Wills through two primary jurisdictions:
| DIFC Wills Service Centre: | Abu Dhabi Judicial Department (ADJD): |
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Core Components of Mirror Wills
Essential Elements
Mirror Wills typically include provisions for asset distribution, guardianship of minor children, and executor appointments. They should clearly state the testators’ wishes and comply with UAE legal requirements.
Reciprocal Provisions
The core of Mirror Wills lies in their reciprocal nature. Each will typically leaves assets to the surviving spouse and then to agreed-upon beneficiaries, often children, upon the second death.
Joint Asset Considerations
Mirror Wills are particularly useful for couples with significant joint assets, ensuring a coordinated and harmonious distribution plan.
Guardianship Arrangements
For couples with minor children, Mirror Wills often include provisions for appointing guardians, providing peace of mind regarding their children’s future care.
Legal Framework for Mirror Wills in the UAE
UAE Legal Requirements
As of 2024, non-Muslim expatriates in the UAE can create and register Mirror Wills, provided they comply with local regulations. It’s crucial to consult with legal experts familiar with UAE inheritance laws to ensure compliance and validity.
DIFC Wills Service Centre Guidelines
The Dubai International Financial Centre (DIFC) Wills Service Centre offers a specific framework for registering Mirror Wills. This service is available to non-Muslims and covers assets within the UAE and, in some cases, outside the country.
ADJD Registration Process
The Abu Dhabi Judicial Department (ADJD) also provides a mechanism for registering Wills forexpatriates. This option may be more cost-effective but requires documents to be translated into Arabic.
Applicable Laws for Expatriates
Recent changes in UAE law, such as Federal Decree-Law No. (41) of 2022, have impacted inheritance procedures for non-Muslims. These changes aim to simplify the process and allow for the application of home country laws in certain circumstances.
Benefits of Mirror Wills
- Protection for Spouses: Ensures seamless asset transfer between partners.
- Asset Distribution Control: Allows couples to jointly decide on beneficiaries.
- Cost-Effectiveness: Often more economical than creating two separate wills.
- Simplified Estate Planning: Provides a straightforward method for couples to align their estate planning.
- Appointment of Guardian.
Limitations and Considerations
- Binding Nature: Changes typically require agreement from both parties.
- Revocation Challenges: Revoking or changing Mirror Wills can be more complex than Single Wills.
- Marriage Status Impact: Legal status of the relationship may affect the will’s validity.
- Cross-Border Implications: Consider potential issues with assets in multiple jurisdictions.
Registration Process and Requirements
Documentation Needed
Typically includes identification documents, asset ownership proofs, and the drafted wills.
Witness Requirements
DIFC Wills require two witnesses, while ADJD Wills do not require witnesses.
Registration Steps
- Draft the wills with legal assistance
- Prepare necessary documentation
- Pay the required fees
- Schedule an appointment with the chosen registry (DIFC or ADJD)
- Attend the registration appointment
Costs and Fees
- DIFC: AED 7,500 – 15,000 for Mirror Wills
- ADJD: AED 950 per Will (plus translation costs)
Creating Your Mirror Will
- Seek Professional Assistance: Consult with legal experts specializing in UAE inheritance law.
- Make Key Decisions: Agree on beneficiaries, asset distribution, and guardianship arrangements.
- Prepare Asset Inventory: List all assets, both joint and individual.
- Plan Distribution: Decide how assets will be distributed in various scenarios.
Maintaining and Updating Mirror Wills
Regular reviews are essential, especially after significant life events such as the birth of children, property purchases, or changes in marital status. The DIFC allows amendments for a fee of AED 550.
By understanding these key aspects of Mirror Wills in the UAE, expatriate couples can make informed decisions about their estate planning, ensuring their assets are protected and distributed according to their wishes.