Inheritance Laws Dubai 2026: Complete Guide for UAE Residents, Expats and Property Owners

Understanding and planning how your UAE assets will be passed to your family members after you die is one of the most important decisions you can make. It is essential for anyone who owns assets, has dependents, or wishes to control what happens to their estate—mistakes can lead to frozen bank accounts, unintended beneficiaries, unexpected distributions, and lengthy court procedures.

In the UAE, inheritance for Muslims follows Sharia law, whereas the law of the deceased’s home country may be applied to non-Muslim expats. Generally, and traditionally speaking, the UAE Courts have followed Sharia law when there is no Will in place. This meant that if you die without a Will, the local courts would determine the rightful heirs and distribute assets according to Sharia law. Recent developments have changed how inheritance procedures work in the UAE, particularly for non-Muslims, however careful consideration must still be given as to whether this fits within your intentions. It also remains crucial to implement measures to protect your assets and to secure your loved ones.

This guide walks you through everything you need to know about inheritance laws and procedures in Dubai as of 2026, whether you’re a Muslim UAE resident, a non-Muslim expatriate, or a foreign investor holding Dubai property.

What happens to your UAE based assets if you die?

In the UAE, inheritance does not automatically follow your personal wishes unless specific legal measures are put in place, such as a Will. Without this, there can be legal uncertainty, lengthy delays and family disputes. The UAE does not follow the principle of survivorship, nor automatic inheritance as per common-law. This makes succession planning crucial.

Losing a loved one is already a very challenging experience for surviving family members, before even taking into account all of the unfamiliar and complicated legal responsibilities, especially where the deceased had assets in the UAE.

Quick Overview: How Inheritance in Dubai Works in 2026

Key points to understand:

• Without a registered Will, banks freeze all accounts pending court orders, property cannot be sold, transferred, or refinanced and probate procedures can range from weeks (with a Will) to over a year (without)
• Sharia law continues to govern all Muslim estates. This system prescribes a predetermined distribution of assets among heirs, with fixed shares for legal heirs and a one-third bequest limit (Muslims can only distribute up to one-third of their estate through a Will; the remaining two-thirds must be distributed according to Sharia principles)

• Non-Muslims can now fully control UAE assets through a registered Will, with 100% testamentary freedom. Also, recent legal reforms have also introduced greater flexibility in inheritance matters, including choice of law or being able to opt out of Sharia law by default in inheritance cases if there is no Will

Joint property warning: There is no “right of survivorship” under UAE law. If a husband and wife co-own a Dubai property and one dies, the deceased’s share enters the estate and is divided either according to Sharia (for Muslims) or likely the new Civil Status law (for non-Muslims)—potentially creating multiple co-owners.

Recent developments in the laws modernises procedures (particularly for non-Muslims) but does not cover all bases, nor expand testamentary freedom beyond the traditional one-third rule for Muslims.

This article is written from the perspective of Your POA Dubai. Founder and Principal Consultant Philip Smith (LL.B, UK) has over 10 years’ experience in UAE estate and property matters. It is primarily focused on legalities applicable to non-Muslim expats.

Legal Foundations of Inheritance Law in Dubai (2026 Framework)

Dubai follows federal UAE laws alongside local mechanisms. Onshore Dubai Courts, DIFC Courts, and freezones each operate within a coherent but sometimes complex framework that varies depending on your religion, nationality, and asset location.

The core federal laws governing inheritance in 2026 as follows:

• Federal Decree Law No 41 of 2022 on Civil Personal Status (for non-Muslims)
• Federal Decree Law No 41 of 2024 replacing the 2005 Personal Status Law (for Muslims)

It’s important to distinguish between personal status matters (marriage, divorce, custody, inheritance etc) typically handled by the UAE Personal Status Courts, and property/title rules administered by Dubai Land Department and financial institutions.

Recent Updates and Changes

Dubai’s inheritance laws have undergone important changes in recent years, aimed at modernising the legal framework and accommodating the needs of its diverse expatriate population:

Personal Status Law Amendments: Changes to the UAE’s Personal Status Law have updated family matters generally and also include inheritance to better reflect the needs of the expatriate community.

Federal Decree-Law No. 41 of 2022: This law introduced amendments to inheritance laws for non-Muslims, allowing them greater flexibility in choosing the legal system that governs their inheritance.

Inheritance Rules for Muslims in Dubai (Sharia Framework in 2026)

Muslim UAE nationals and Muslim residents and expats remain governed by Sharia law and therefore the core inheritance rules remain mostly unchanged:

For Muslims, UAE inheritance law applies automatically:

• Fixed shares apply regardless of the deceased’s wishes
• Only up to one-third of the estate can be freely allocated via a Will
• At least two-thirds are reserved for Sharia heirs (surviving spouse, children, parents)
• A non-Muslim cannot inherit from a Muslim, and vice versa
• Anyone who unlawfully kills the deceased is barred from inheriting

Non-Muslim Inheritance in Dubai: Civil Personal Status Law and Recent Updates

Since early 2023, non-Muslim UAE nationals and residents follow a separate civil regime under Federal Decree Law No 41 of 2022. This provides gender-equal shares and full testamentary freedom through a registered Will.

Non-Muslims now have the following scenarios/options:

1. Register/attempt to rely on a home country law or Will : Subject to UAE court acceptance/determination that such law/Will should apply and proper legalisation (not recommended—especially for property related matters)
2. Rely on UAE civil intestacy rules (no Will): typically 50% to surviving spouse, remaining half divided equally among children (better but not always ideal)
3. Register a Will in Dubai or Abu Dhabi: Freedom of testimony and full control over asset distribution

Unlike both Muslims and non-Muslims under Sharia, non-Muslim expatriates no longer face the same restrictions. A properly registered Will can distribute 100% of UAE assets to any individuals or charities.

How does Inheritance work for non-Muslims with no Will?

Under the civil status law, Federal Decree Law No. 41 of 2022, in the absence of a will, half of the estate shall devolve to the surviving husband or wife, and the other half shall be distributed equally among the children, with no differentiation between males or females.

If the deceased had no children, the inheritance will devolve to his/her parents if alive, equally, or half of it to one of them, if the other is dead, and the other half to the siblings of the deceased; otherwise all the inheritance shall devolve to a parent, if the other is dead and there is no spouse, children or siblings of the deceased; if both parents are dead, all of the inheritance will devolve to the siblings of the deceased equally, without differentiation between males and females.

Comparison: What Happens If You Die in Dubai Without a Will?(Muslim vs Non-Muslim, 2026)

“Intestacy” means dying without a valid Will. In Dubai, all assets are frozen on death until the competent court issues a succession certificate or probate order.

For Muslims: Sharia rules automatically apply. Debts and funeral expenses are paid first, then fixed shares distribute to the surviving spouse, children, parents, and other relatives according to Islamic principles.

For non-Muslims (no Will): Either Sharia principles, or more likely the default civil formula under Decree Law No 41 of 2022 applies:

• Half of the estate to the surviving spouse
• Other half divided equally among children regardless of gender
• If no children: to parents, then siblings in equal shares (as above)

Example: A non-Muslim expat dies intestate, owning AED 2,000,000 in Dubai assets, leaving a spouse and two children:

• Spouse receives AED 1,000,000 (50%)
• Each child receives AED 500,000 (25% each)—with no gender distinction

UAE banks will freeze individual and joint accounts once notified of death. Property transactions are also blocked pending due process formalities at the relevant courts.

Bottom line: Best to avoid relying on intestacy if you have specific wishes. Consider a Dubai or DIFC Will (non-Muslims only) to reduce delays and to prevent future issues for your rightful heirs.

Foreign Wills, Home-Country Law and Dubai Assets

Many expatriates assume a Will made in their home country will automatically control Dubai property. This is incorrect—UAE courts apply strict rules on foreign instruments and in many cases, do not accept foreign Wills for distribution of property assets held in the UAE.

For non-Muslims, the Civil Personal Status Law allows application of home-country inheritance law, but only if heirs or executors actively and successfully petition the UAE court with properly legalised and translated documents. Acceptance is not guaranteed, especially when it comes to property assets.

Legalisation chain for a foreign Will:

1. Notarisation in the home country (if certified, true copy)
2. Attestation by the foreign affairs ministry (or equivalent) overseas
3. UAE Embassy attestation abroad
4. UAE Ministry of Foreign Affairs attestation
5. UAE Ministry of Justice attestation
6. Certified Arabic translation
7. Filing before the Dubai Courts

For real property in Dubai, UAE law often prevails, and courts maintain absolute discretion in recognising foreign law versus local mandatory rules.

Relying solely on a foreign Will is not without its challenges or risks and typically leads to 3–6 months of delays, additional costs, and often rejection. A locally registered Will at DIFC, Abu Dhabi Judicial Department, or Dubai Courts ensures smoother probate.

Estate Administration & Probate Procedures

Estate administration is a term which encompasses the entire legal process of managing and distributing a deceased person’s estate. This includes Probate procedures, which in the UAE generally means the legal process of validating a Will (if one exists) and/or obtaining a court order that grants authority to manage the deceased’s assets. This authority is crucial for accessing bank accounts, transferring property, and settling the estate.

The main purpose of these processes is to ensure that the deceased’s wishes are fulfilled as per their Will, and/or that the estate is distributed according to the applicable laws.

In the UAE, this process differs depending on a number of factors, including whether the deceased was a Muslim or non-Muslim, whether they have a registered Will (and which jurisdiction), the type of assets held by the deceased, the family circumstances etc.

Courts review submitted Wills to verify validity. DIFC Courts apply common-law probate principles, examining whether the Will was properly executed and represents the testator’s genuine intentions. Local courts apply UAE Personal Status Law (including amendments/updates) provisions. Once satisfied, courts issue probate grants or succession certificates. These documents authorise executors or heirs to deal with estate assets. Land registries, banks, and other institutions require these court documents before releasing assets or transferring ownership.

How Dubai Probate Works: Freezing of Assets and Court Procedures

“Probate” in Dubai is the court-supervised probate process of proving a Will, identifying heirs, settling debts, and ordering property transfers and bank asset distribution.

On notification of death:

• Banks freeze all accounts (including joint accounts)
• No sale, transfer, or mortgage restructuring of property can occur
• Probate is required if a Will was registered by the deceased
• Court orders are required to appoint executors/heir and/or to manage asset distribution

Key documents typically required:

• Death Certificate (fully legalised in country of issuance)
• Latest/last passport copy of deceased
• Passport copies (and Emirates IDs – if/where applicable) of all potential heirs
• Marriage and birth certificates – if/where applicable (fully legalised in country of issuance)
• Will &/or Probate – if/where applicable (fully legalised in country of issuance)
• Asset documentation (e.g. statements from banks, property Title Deeds etc)

Timeline comparison:

• DIFC-registered Will: Often 2-4 weeks to first probate order
• Intestate case with heirs abroad: 6–12 months or longer

Property inheritance works differently when probate is delayed—mortgage payments continue due, offplan handovers stall, property and financial assets remain frozen.

Succession Certificate/Inheritance Certificate

When someone dies intestate and they leave behind assets in the UAE then a case file needs to be opened with the UAE Personal Status Courts. The first part of this processes involves applying for a Succession Certificate. This sets out the legal heirs as approved by the judge. This document is the first step towards initiating the process of distribution of estate. During this process, certain documents will need to be submitted which relate to the deceased person, as well as information on the heirs.

Two male witnesses are also required to attend at a predetermined hearing date to testify to the court regarding the death and the surrounding circumstances. The witnesses should be UAE residents (although special exceptions can be requested) and must know the deceased and their family well.

Upon the completion of the court hearing, the judge will make a ruling regarding the determined heirs and issue the Succession Certificate detailing the same. Thereafter a further application is required to outline the assets to the court and for the court to issue orders for execution at the relevant UAE authorities (e.g., Dubai Land Department or bank).

Your POA Dubai, and its Founder and Principal Philip Smith (LLB, UK), specialise in succession and inheritance matters at the UAE Personal Status Courts, providing practical support to heirs, executors and property owners; from initial advice and document checks through to case opening, court attendance and follow-up on issuance of certificates and orders. We also handle execution and registration of court orders with authorities such as the Dubai Land Department and banks.

What can I do to protect myself and secure my family?

There are a number of important succession planning tools that can now be implemented in the UAE to offer peace of mind and enhanced legal certainty:

Key tools available:

1. Wills – allows you to decide how your UAE assets, including real estate, business shares and bank accounts, should be distributed (prevents Sharia rules or forced heirship)
2. Foundations – a modern, sophisticated legal instrument that separates assets from your personal estate; can be implemented and governed even during your lifetime to consolidate and manage assets and continue to hold and distribute them after your death (more robust option; popular for family businesses, or those with high-value or a large portfolio of assets)

Where and How to Register a Will Covering Dubai Assets

As of 2026, non-Muslims have three main venues for registering a Will covering Dubai property and financial assets:

1. DIFC Wills Service Centre (formerly DIFC Wills & Probate Registry) – Common-law system, English proceedings
2. Abu Dhabi Judicial Department (ADJD) – Civil-law system, Arabic language
3. Dubai Courts Notary Public – Onshore civil-law registry, traditional notarial processing; Arabic, or bilingually with Arabic prevailing

Each venue has different governing law, procedure, and fee structures. ADJD fees typically run several hundred dirhams; DIFC fees reach several thousand but is often seen as the “gold-standard” and particularly popular with expats who are familiar with common-law systems.

Wills can usually be registered remotely via video conference—particularly important for non-resident investors holding Dubai property from abroad.

Your POA Dubai can guide clients on the most appropriate venue based on religion, nationality, family set-up, and individual circumstances.

DIFC Wills Service Centre: Common-Law Wills for Non-Muslims

The DIFC Wills Service Centre operates under DIFC’s common-law system exclusively for non-Muslims (residents and non-residents) covering assets in Dubai and other emirates (and potentially also global assets).

Key features:

• 100% testamentary freedom—can leave everything to any person you wish
• Will drafted in English, familiar to UK, European, and Commonwealth expatriates
• Testator must be over 21, non-Muslim, with mental capacity
• Will signed online before the DIFC Wills Service Centre with two independent adult witnesses

Types of Wills:

• Full Will: Covers all UAE assets and guardianship of minor children (most comprehensive option)
• Property Will: Specifically addresses UAE property (suited for those whose primary concern is real estate assets)
• Guardianship Will: Addresses only guardianship of minor children (possible to include Guardianship clause in Full Will also)
• Financial Assets Will: Covers bank accounts, investments, and similar assets located in the UAE.

The DIFC Wills Service Centre requires that testators be non-Muslim, at least 21 years old, and of sound mind. Registration fees vary based on will type and value of assets covered.

DIFC Courts handle probate in English with procedures resembling those found in England & Wales. Probate orders are then enforced directly by onshore Dubai authorities without further need to conduct proceedings through the local, federal courts.

Registration fees are higher than onshore Wills but DIFC Wills are often favoured for its common-law system, recognised and streamlined procedures, as well as its greater legal certainty.

Professional legal counsel is strongly recommended, especially for guardianship clauses and cross-border estates.

Important: DIFC Wills are not available to Muslims or anyone has been a Muslim previously. Conversion to Islam after registering a DIFC will can also invalidate a DIFC Will. Check first!

Onshore Wills at Abu Dhabi Judicial Department and Dubai Courts

Non-Muslims can also register Wills at ADJD and Dubai Courts under the UAE civil law framework in Arabic or bilingual format.

ADJD Wills:

• Electronic submission of Will and identity documents
• Modest government fees however requires translation as Arabic prevails
• Non-Muslims can register Wills that will be administered through Abu Dhabi courts
• Suits residents with primary connections/assets in Abu Dhabi

Dubai Courts Wills:

• Typically requires Arabic or bilingual wording
• English drafts must be certified by a legal expert translator
• Signing occurs before a notary (potentially via video)
• Keeps all matters within the local court systems (UAE Personal Status Courts handle subsequent probate matters)

Both venues are widely recognised across the UAE and represent more cost-effective options for non-Muslims with assets primarily in the Emirates. Muslims can also register Wills at ADJD.

Your POA Dubai can coordinate drafting, translation, and notarisation so Wills align with home-country planning and Dubai property holdings.

Dubai Property Inheritance: Villas, Apartments, Mortgages and Offplan Units

Dubai real estate presents specific property inheritance challenges: co-ownership structures, mortgages, offplan registration (Oqood), properties held through companies, and whether to use property gift transfers (Hiba) among family members as part of succession planning.

Outright owned property: Title registered with Dubai Land Department requires a court succession or probate order before DLD changes ownership records. No property transfers occur without this.

Mortgaged properties: Outstanding loans may remain after death. Some Dubai mortgages include life insurance payoff; if not, installments must be maintained by the estate or heirs to avoid default and forced sale.

Offplan properties: Properties under the Oqood system form part of the estate even before handover. Developers will not transfer the unit until the court appoints an estate representative and a succession order is typically required for ownership changes as with completed properties with Title Deeds.

Company-held properties: Inheritance concerns shares in the company rather than the underlying property. Wills and corporate documents must align, and in some cases property gifting in the UAE can be used to simplify future succession.

There is no inheritance tax on Dubai property, but DLD transfer fees (potentially 4% of declared value) and court fees vary depending on asset values.

Bank Accounts, Investments, Pensions and Insurance in Dubai

Beyond property, liquid assets like UAE bank accounts, brokerage portfolios and financial assets can represent significant estate value—all subject to inheritance rules and procedures.

Bank account freezing: Banks will freeze accounts upon learning of death. No withdrawals or standing orders are allowed until the court issues an order. Even joint account holders can lose access temporarily.

Investment accounts: Local brokerages and UAE-based portfolios follow similar rules. Custodians act only on court orders and are protected from liability when complying.

Review your banking, investment, and insurance arrangements to ensure beneficiaries, joint ownership, and Will provisions stipulated are coordinated, and make sure vital ownership records such as Dubai property Title Deeds and replacement procedures are understood by your executors and heirs.

Sharia vs Civil Inheritance Outcomes: Practical Comparison for Dubai Families

Inheritance outcomes differ dramatically depending on whether Sharia or civil rules apply, particularly regarding surviving spouse and daughters’ shares.

Scenario 1: Muslim family with wife, one son, one daughter (AED 3 million estate)

• Wife typically receives 1/8 (AED 375,000)
• Son approximately AED 1,750,000
• Daughter approximately AED 875,000

Scenario 2: Non-Muslim family with wife and two daughters (AED 3 million estate, no Will)

• Wife receives 50% (AED 1.5 million)
• Each daughter receives 25% (AED 750,000)—divided equally regardless of gender

Scenario 3: Non-Muslim with registered Will (AED 3 million estate, DIFC Will)

• 100% can be distributed according to deceased’s wishes
• Unmarried partners, step-children, or charities can all receive assets if defined properly

Note: Recent amendments to civil rules for non-Muslims remove gender-based differences. Relying on intestacy may be more preferable than Sharia but may still not reflect the deceased’s actual preferences. For non-Muslims, only a registered Will provides full control over how assets in the UAE are distributed.

Guardianship of Children in Dubai

Wills and Guardianship: DIFC Wills and some onshore Wills allow non-Muslim parents to nominate temporary and permanent guardians for minor children—both for day-to-day care and financial oversight—subject to court confirmation. This is particularly pertinent for children who are residing in the UAE.

Scenario: An expatriate couple with two young children dies without naming guardians. Even though grandparents live in their home country, the UAE court must determine who manages the children’s Dubai assets and care arrangements. This process can take months and may not reflect the parents’ wishes.

Common Misconceptions About Inheritance in Dubai (2026)

Your POA Dubai frequently encounters recurring myths among UAE property owners particularly. Clarifying these helps families avoid nasty (and often costly) surprises.

“My foreign Will automatically protect my Dubai assets.” Incorrect. UAE courts require proper legalisation, translation, and filing before recognising foreign wills. Acceptance is not guaranteed. Without these steps, intestacy rules may apply.

“If my spouse and I co-own Dubai property, they automatically become 100% owner on my death.” False. There is no right of survivorship under UAE civil code. The deceased’s share enters the estate and is distributed according to the applicable inheritance law.

“As a non-Muslim, Sharia can no longer apply to me.” Partially/potentially true. Without a properly registered Will, default civil intestacy likely applies, which may still not reflect the deceased’s wishes.

“I don’t need a Will because my family knows what I want.” Verbal wishes have no legal force. Only a registered Will ensures your intentions are followed.

Estate Planning Strategies for Dubai Residents and Investors (Muslim & Non-Muslim)

“Estate planning” in Dubai extends beyond drafting a Will. It includes careful review of assets and family circumstances, as well as asset titling, ownership structures, life insurance, and cross-border coordination.

For Muslims:

• Use the one-third bequest strategically for vulnerable relatives or charitable causes
• Document all UAE assets clearly
• Understand how company shareholdings and joint bank accounts pass under Sharia principles

For non-Muslims:

• Decide whether DIFC, ADJD, or Dubai Courts best suits your situation
• Align home-country Wills with UAE plans to avoid conflicts
• Consider life insurance to cover mortgages and school fees
• Include clear guardianship provisions for minor children residing in UAE

For property investors (including non-residents):

• Register a local Will covering Dubai property—this is your first (and minimum) line of defense!
• Maintain updated records of property, ownership documents, service charges, and mortgage status (let someone trusted know + where/how to access this information)
• Appoint an executor, attorney or representative who understands UAE procedures

Tip: Review estate plans after major life events: marriage, divorce, new children, property acquisitions, change of religion, relocation, starting a business or other strategic decisions.

Your POA Dubai, led by Philip Smith (LL.B), specialises in guiding families through title transfer, bank formalities, and court procedures while working alongside external law firms and tax advisors.

How Your POA Dubai Can Help You Navigate Inheritance Laws in 2026 and Beyond

Your POA Dubai operates as a specialist consultant in estate and property administration service handling, supporting heirs, executors, and property owners across Dubai and the wider UAE.

Founder Philip Smith holds an LL.B Bachelor of Laws from the UK with over a decade of UAE market experience. The firm has deep familiarity with UAE inheritance procedures, Dubai Courts, DIFC Courts, Dubai Land Department processes, and banking protocols.

Typical services include:

• Assistance with succession applications at UAE Personal Status Courts
• Coordination with Dubai Land Department for title transfers
• Liaising with banks and employers regarding frozen accounts/release of funds
• Supporting Will registration formalities at DIFC, ADJD, or Dubai Courts
• Preparing practical asset and document inventories

At Your POA Dubai we assess first then provide neutral, informational guidance to help UAE and international clients make informed decisions—rather than pushing one-size-fits-all solutions.

If you hold or intend to acquire significant assets in Dubai, seek tailored advice now rather than later when it might be too late.

Contact Your POA Dubai for a confidential initial consultation on your inheritance and property succession options in the UAE.

Frequently Asked Questions About Inheritance Laws in Dubai (2026)

“Do non-residents who own Dubai property need a UAE Will?” Yes. It is not mandatory but highly recommended. A local registered Will significantly reduces probate delays and protects your intended beneficiaries from unintended distributions or default intestacy rules.

“Does my wife not inherit everything automatically anyway?” No. This may be true in other jurisdictions but not the UAE. In the UAE, there is no right of survivorship so, in the absence of a registered Will, assets will either be distributed as per Sharia, or more likely now for non-Muslims, according to the civil status law, where assets will be split between the surviving spouse and children. Alternative (and perhaps unwanted) distributions may apply in the absence of a spouse or children.

“Isn’t a Will only needed when I get older?” Naive thinking. Everyone who holds assets in the UAE, regardless of age, should think carefully about how to protect those assets. A Will is the minimum succession planning tool to ensure that your assets are distributed according to your wishes.

“Are my assets sufficient to require spending money on a Will?” As indicated above, Wills are for everyone, not just the elderly or the wealthy. Without a Will, even a small investment property or nominal savings amount held in an UAE bank can be left to uncertainty.

“Is there any inheritance tax in Dubai for real estate or bank accounts?” No inheritance tax exists. However, DLD transfer fees apply when title transfers to heirs (note: in theory, this can mean 4% of declared value however in practice/certain cases, a nominal administrative fee only may apply).

“Can I still access our joint bank account following the death of my husband/wife?” No. A surviving spouse will not have immediate access to money held in a joint bank account in the UAE. In the absence of a registered Will, the accounts will remain frozen until instructions are received from a UAE Court or following applicable probate procedures.

“Can non-Muslims leave everything to their spouse under a registered Will?” Yes. Non-Muslim expatriates with a valid will enjoy 100% testamentary freedom and can leave all assets to their spouse, or any other beneficiary as they deem appropriate.

“How long does Probate usually take with and without a Will?” With a registered local Will: typically 2–4 weeks for straightforward cases. Without a Will: 6–12 months, or potentially longer.

“What happens if both spouses die in the same accident in Dubai?” Each spouse’s estate is normally handled separately. If minor children survive, the court must appoint guardians and custodians for inherited assets—making clear guardianship provisions in Wills essential.

All information is current as of time of writing in early 2026. Confirm specific points with updated official sources or professional legal advice as rules and procedures may evolve.