Law No. (17) of 2022
Concerning the
Endowment and Minors’ Trust Foundation in Dubai[1]
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We, Mohammed bin Rashid Al Maktoum, Ruler of
Dubai,
After
perusal of:
Federal Law No. (5) of 1985 Issuing the Civil Code
of the United Arab Emirates and its amendments;
Federal Law No. (11) of 1992 Issuing the Civil
Procedure Code, its Regulatory Bylaw, and their amendments;
Federal Law No. (28) of 2005 Concerning Family
Affairs and its amendments;
Federal Law No. (5) of 2018 Concerning Endowments;
Federal Law by Decree No. (20) of 2018 Concerning
Countering Money Laundering Crimes and Combating Terrorism and Illegal
Organisations' Financing, its Implementing Bylaw, and their amendments;
Law No. (3) of 2003 Establishing the Executive
Council of the Emirate of Dubai;
Law No. (9) of 2007 Establishing the Awqaf and
Minors Affairs Foundation;
Law No. (2) of 2011 Concerning the Islamic Affairs
and Charitable Activities Department;
Law No. (8) of 2015 Concerning the Community
Development Authority in Dubai;
Law No. (21) of 2015 Concerning Judicial Fees of
the Dubai Courts and its amendments;
Law No. (1) of 2016 Concerning the Financial
Regulations of the Government of Dubai, and its Implementing Bylaw and its
amendments;
Law No. (13) of 2016 Concerning the Judicial
Authorities in the Emirate of Dubai and its amendments;
Law No. (14) of 2017 Regulating Endowments and
Gifts in the Emirate of Dubai;
Law No. (8) of 2018 Concerning Management of the
Government of Dubai Human Resources;
Law No. (9) of 2020 Regulating Family Property in
the Emirate of Dubai;
Law No. (15) of 2020 Transferring Certain
Functions of the Awqaf and Minors Affairs Foundation to the Community
Development Authority in Dubai;
Decree No. (9) of 2015 Regulating the Raising of
Donations in the Emirate of Dubai;
Decree No. (28) of 2015 Concerning Governance of
the Boards and Committees Affiliated to the Government of Dubai;
Decree No. (1) of 2019 Regulating the
Establishment of Companies by Government Entities in the Emirate of Dubai; and
Decree No. (23) of 2020 Regulating the Sale by
Heirs of Residential Real Property in the Emirate of Dubai,
Do hereby issue this Law.
This Law will be cited as "Law No. (17) of
2022 Concerning the Endowment and Minors’ Trust Foundation in Dubai".
The following words and expressions, wherever
mentioned in this Law, will have the meaning indicated opposite each of them
unless the context implies otherwise:
|
The United Arab Emirates. |
|
|
Emirate: |
The Emirate of Dubai. |
|
Executive Council: |
The Executive Council of the Emirate of Dubai. |
|
CDA: |
The Community Development Authority in Dubai. |
|
Awqaf Dubai: |
The Endowment and Minors’ Trust Foundation in Dubai. |
|
Board of Directors: |
The board of directors of Awqaf Dubai. |
|
Chairman: |
The chairman of the Board of Directors. |
|
Executive Director: |
The executive director of Awqaf Dubai. |
|
Family Law: |
Federal Law No. (28) of 2005 Concerning Family
Affairs and its amendments, or any superseding legislation. |
|
Endowments and Gifts Law: |
Law No. (14) of 2017 Regulating Endowments and Gifts
in the Emirate of Dubai, or any superseding legislation. |
|
Endowment Foundation: |
A foundation which has legal personality and is
licensed in the Emirate to exploit Endowed Property and channel its proceeds to finance the programmes,
initiatives, and activities for which the Endowment is established. |
|
Endowment: |
A scheme under which the proceeds of Endowed
Property are donated while keeping the principal intact. |
|
Endowment Deed: |
A document issued by the competent court to validate
an Endowment. |
|
Donor: |
A person who dedicates Endowed Property through creating
an Endowment with the intent to donate its proceeds to the Endowment
Beneficiary. |
|
Endowment Beneficiary: |
An individual, a category of individuals, an entity,
an initiative, or a project to whom the proceeds of an Endowment are
dedicated. |
|
Charitable Endowment: |
An Endowment allocated by the Donor for the benefit
of one or more entities or for general charitable purposes, with a view to
getting Almighty Allah’s blessings or achieving any other legitimate purpose. |
|
Family Endowment: |
An Endowment allocated by the Donor to himself or for
the benefit of all or any of his offspring, or any other persons specified by
name or description, whether or not they are from amongst the Donor’s
relatives. |
|
Joint Endowment: |
An Endowment combining both Charitable Endowment and
Family Endowment. |
|
Register: |
A paper or electronic record maintained by Awqaf
Dubai, comprising a register of Endowments and their types as stated in the
Endowment Deeds; a register of Wills; a register of Endowment Foundations;
and any other registers created by Awqaf Dubai. |
|
Trusteeship: |
The powers authorising a Trustee to preserve,
administer, exploit and develop the Endowed Property and to disburse its
proceeds to the Endowment Beneficiaries. |
|
Trustee: |
A natural or legal person appointed to undertake Trusteeship. |
|
Endowed Property: |
The property
and things that a Donor owns or
over which he holds the right of disposition. These include, but are not
limited to, movable and immovable property; shares; stocks; bonds;
securities; usufruct rights; tenancy rights; and other personal, real, and
moral rights that may be endowed. |
|
Estate: |
Any property or financial rights left by a deceased
person. |
|
Age of Majority: |
The age of twenty-one (21) lunar years reached by a
natural person who enjoys full mental capacity and is not interdicted. |
|
Minor: |
A person whose age is below the Age of Majority. |
|
Persons of Similar Status as Minors: |
This includes any Unborn Child, Incapacitated Person,
Partially Incapacitated Person, Absent Person, or Missing Person. |
|
Incapacitated Person: |
This includes the Non-discerning Child, the Insane
Person, the Imbecile, and the Person Suffering from Severe Loss of
Consciousness. |
|
Partially Incapacitated Person: |
A person who reaches the discerning age of seven (7)
years but has not attained the Age of Majority, or a Spendthrift or a Gullible
Person who reaches the Age of Majority. |
|
Absent Person: |
A person whose whereabouts are unknown. |
|
Missing Person: |
An Absent Person whose life or death is not confirmed. |
|
Unborn Child: |
An expected child. |
|
Spendthrift: |
A person who spends his money in an extravagant
manner contradicting logic and Sharia. |
|
Gullible Person: |
A person who is easily deceived in financial transactions due to his gullibility. |
|
Imbecile: |
A person who is deficient in judgement, and lacks talking
sense and comprehension. An Imbecile is legally treated as an Insane Person. |
|
Person Suffering from Severe Loss of Consciousness: |
A patient who is in a state of deep and prolonged unconsciousness which impairs his cognitive abilities, perception,
and capacity to dispose of his rights. |
|
Insane Person: |
A person who loses reason completely or
intermittently. An Imbecile is legally treated as an Insane Person. |
|
Guardianship: |
Legal deputyship whereby a Guardian acts on behalf of a Minor in all
matters related to his person and property. |
|
Guardian: |
The father or paternal grandfather. |
|
Custodian: |
A person who undertakes Custodianship over Property. |
|
Custodianship over Property: |
Dealing with all matters related to preserving,
administering, investing, and developing the property of a Minor. |
|
Will: |
Posthumous disposition of the assets or benefits of
an Estate by way of donation and in accordance with the probate of the Will issued
by the competent court. |
|
Testator: |
A natural person who makes a Will. |
|
Executor: |
A natural or legal person appointed by a Testator or
a Judge to execute a Will. |
|
Estate Custodian: |
A natural or legal person who undertakes liquidation
of the property of the Estate under the supervision of a Judge. |
|
Interdicted Person: |
A person who is prohibited from disposing of his property. |
|
Conservator: |
A person in charge of administering the property of an
Interdicted Person. |
|
ـJudicial
Trustee: |
A person in charge of administering the property of an
Absent Person or a Missing Person |
|
Court-appointed Assistant: |
A person appointed by a court to provide legal
assistance to a person in need of this assistance due to his inability to undertake
and execute legal dispositions for any reason whatsoever. |
|
UAE National: |
Any person who holds the nationality of the UAE and
a family book. |
a.
The provisions of this Law apply to the Awqaf and
Minors Affairs Foundation, which is established pursuant to the above-mentioned
Law No. (9) of 2007 as a public foundation having legal personality and the
legal capacity required to undertake all acts and dispositions that ensure the
achievement of its objectives, and which is affiliated to the Executive
Council.
b.
The name “Awqaf and Minors Affairs Foundation”,
wherever mentioned in any other legislation, is hereby replaced by the name “Endowment
and Minors’ Trust Foundation”.
Awqaf Dubai will have the following objectives:
1.
to contribute to the achievement of the UAE
development vision and the happiness and welfare of all members of the UAE community;
2.
to develop Endowments through a modern Islamic and
social perspective;
3.
to urge and encourage philanthropists to establish
and promote Endowments as a venerable Islamic tradition;
4.
to upkeep, preserve, and administer Endowments and
invest their assets with a view to achieving the purposes of Islamic Sharia;
5.
to enhance the role of Endowments, Gifts, and
Wills in social development and in achieving social solidarity amongst
community members; and
6. to
upkeep, preserve, administer, invest, and develop the property of Minors, and Persons
of Similar Status as Minors, with a view to serving their best interests, in
accordance with the provisions of this Law, the Family Law, the Islamic Sharia,
and any other relevant legislation.
The head office of Awqaf Dubai will be located in
the Emirate. Awqaf Dubai may establish other branches and offices within the
Emirate pursuant to a resolution of the Board of Directors.
Awqaf Dubai will have the following organisational
levels:
1. the
Board of Directors; and
2. an
executive body.
Awqaf Dubai will have a Board of Directors
comprised of a Chairman, a vice chairman, and a number of experienced,
competent, and specialised members appointed pursuant to a resolution of the
Chairman of the Executive Council for a renewable term of three (3) years.
a.
The Board of Directors is the highest authority in
charge of supervising Awqaf Dubai, achieving its objectives, managing its
affairs, and enabling it to exercise its functions under this Law, the
resolutions issued in pursuance hereof, and other legislation in force in the
Emirate. In particular, the Board of Directors will have the duties and powers
to:
1.
approve
the general policy and strategic plans of Awqaf Dubai, and submit the same to
the Executive Council for final approval;
2.
approve,
and supervise the implementation of, the development and operational plans of Awqaf
Dubai in line with the adopted general policy and strategic plans;
3.
approve
the projects, programmes, and initiatives of Awqaf Dubai;
4.
approve
the draft annual budget and Financial Statements of Awqaf Dubai, and submit the
same to the competent authority in the Emirate for final approval;
5.
approve
the organisational structure of Awqaf Dubai, and submit the same to the
Executive Council for final approval;
6.
approve
the bylaws, regulations, and resolutions governing the administrative,
financial, and technical work of Awqaf Dubai;
7.
approve,
in coordination with the CDA and in accordance with the provisions of this Law,
the Family Law, the Islamic Sharia, and any other relevant legislation, the
rules for disbursement of the funds of the persons who are under the custodianship,
conservatorship, or judicial trusteeship of Awqaf Dubai, with a view to
preserving and protecting these funds;
8.
approve
the plans and regulations required for the administration and investment of Endowment
property and disbursement of Endowment funds;
9.
approve
the plans and regulations required for investing, developing, and preserving
the property of Minors and Persons of Similar Status as Minors;
10. establish, hold shares in, and invest the property
of, all types and forms of companies and corporations; and establish
various projects solely or in partnership with others, in accordance with the
legislation in force in the Emirate;
11. approve, in accordance with the relevant Sharia
rules, the percentages of the proceeds of the property invested for the account
of the Endowment and the account of Minors, and Persons of Similar Status as
Minors, to be received by Awqaf Dubai in return for its administration and
investment of such property;
12. form committees and work teams of the Board of
Directors, including the Sharia Supervisory Committee overseeing the work of Awqaf
Dubai, and determine the functions and terms of reference of these committees
and work teams;
13. submit to the Executive Council an annual report
on the work and activities of Awqaf Dubai, and the outcomes of the periodic
performance assessment reports of the Board of Directors;
14. follow up the performance by Awqaf Dubai's
executive body of its functions;
15. review the reports related to work progress at Awqaf
Dubai and make the appropriate decisions in respect thereof;
16. approve the rules and regulations for raising
Donations for the initiatives and activities supervised by Awqaf Dubai and for
spending these Donations for their intended purposes, in accordance with the legislation
in force in the Emirate;
17. seek assistance from experts and specialists, as
it deems appropriate, to enable it to exercise its duties and powers;
18. appoint external auditors and determine their
remuneration; and
19. exercise any other duties or powers required for
the achievement of the objectives of Awqaf Dubai, as assigned to it by the
Chairman of the Executive Council or pursuant to the legislation in force in
the Emirate.
b.
The Board of Directors may delegate any of its
powers under sub-paragraphs (a)(6), (a)(7), (a)(10), (a)(14), and (a)(16) of
this Article to the Chairman, to any of its members, or to the Executive
Director, provided that such delegation is specific and in writing.
The provisions of the above-mentioned Decree No.
(28) of 2015, or any other superseding legislation, apply to the meetings of
the Board of Directors, to the procedures for passing its resolutions, to the
duties of its Chairman and members, and to all other matters related to the
regulation and governance of its work.
a. The
executive body of Awqaf Dubai will be comprised of the Executive Director and a
number of administrative, finance, and technical Employees.
b. The
executive body of Awqaf Dubai will be responsible for performing the
operational work of Awqaf Dubai and for providing administrative and technical
support to the Board of Directors.
c. The
above-mentioned Law No. (8) of 2018 and the resolutions issued in pursuance
thereof will apply to the Employees of the executive body of Awqaf Dubai.
a.
The Executive Director will be appointed pursuant
to a resolution of the Chairman of the Executive Council.
b.
The Executive Director will be directly
responsible to the Board of Directors for performing the duties assigned to him
under this Law, the resolutions issued in pursuance hereof, and other
legislation in force in the Emirate; and for performing any other duties
assigned or delegated to him by the Board of Directors.
a.
The Executive Director will have the duties and
powers to:
1.
propose
the general policy and the strategic plans of Awqaf Dubai, and submit the same
to the Board of Directors for approval;
2.
propose
the development and operational plans of Awqaf Dubai, in line with the adopted
general policy and strategic plans; and submit the same to the Board of
Directors for approval;
3.
implement
the approved general policy of Awqaf Dubai and the resolutions and
recommendations issued by the Board of Directors;
4.
prepare
the draft annual budget and Financial Statements of Awqaf Dubai, and submit the
same to the Board of Directors for approval;
5.
propose
the legislation related to Awqaf Dubai and those regulating Endowments, Wills,
Gifts, Custodianship over the Property of Minors, and conservatorship and
judicial trusteeship over the property of Persons of Similar Status as Minors;
and submit the same to the Board of Directors to issue the relevant directives;
6.
propose
the organisational structure of Awqaf Dubai, and submit the same to the Board
of Directors for approval;
7.
draft
the bylaws, regulations, and resolutions governing the administrative, finance,
and technical work of Awqaf Dubai; and submit the same to the Board Directors
for approval;
8.
propose,
in coordination with the CDA and in accordance with the provisions of this Law,
the Family Law, the Islamic Sharia, and any other relevant legislation, the
rules and regulations for spending the funds of the persons who are under the custodianship,
conservatorship, and judicial trusteeship of Awqaf Dubai, with a view to
preserving and protecting these funds; and submit these rules and regulations
to the Board of Directors for approval;
9.
propose
the plans and regulations required for the administration and investment of
Endowment property and disbursement of Endowment funds; and submit the same to
the Board of Directors for approval;
10. propose the plans and regulations required for
investing, developing, and preserving the property of Minors, and Persons of
Similar Status as Minors; and submit the same to the Board of Directors for
approval;
11. propose establishing, holding shares in, and
investing the property of, all types and forms of companies and corporations, and
establishing various projects solely or in partnership with others, in
accordance with the provisions of the legislation in force in the Emirate; and
submit the same to the Board of Directors for approval;
12. determine the percentages of proceeds to be
received by Awqaf Dubai in return for the administration and investment of the
Endowment property, and the property of Minors, and Persons of Similar Status
as Minors, in accordance with the relevant rules adopted by the Board of
Directors;
13. prepare an annual report on the work and
activities of Awqaf Dubai, and submit the same to the Board of Directors;
14. propose the rules for raising Donations for Awqaf
Dubai and for spending these Donations for their intended purposes, in
accordance with the legislation in force in the Emirate; and submit the same to
the Board of Directors for approval;
15. supervise the daily work of the executive body of Awqaf
Dubai, the work and activities it performs, and the services it provides;
16. submit periodic reports on the performance of Awqaf
Dubai to the Board of Directors in order to make the appropriate decisions in
respect thereof;
17. propose the charges for the services provided by Awqaf
Dubai and the rules for exemption from these charges, and submit the same to
the Board of Directors to take the appropriate action in respect thereof;
18. represent Awqaf Dubai before third parties; and
execute the contracts, agreements, and memoranda of understanding to which Awqaf
Dubai is a party;
19. represent the Endowments that are under the
trusteeship of Awqaf Dubai; and the Minors, and Persons of Similar Status as
Minors, who are under its custodianship, conservatorship, and judicial trusteeship,
before government entities; non-government entities; and all
kinds of courts, Tribunals, and competent judicial entities within and outside of the Emirate;
20. form permanent and temporary committees and work
teams, and determine their functions and terms of reference; and
21. exercise any other duties or powers assigned to the
Executive Director under the legislation in force in the Emirate, or assigned
or delegated to him by the Board of Directors.
b.
The Executive Director may delegate any of his
powers under sub-paragraphs (a)(7), (a)(8), (a)(10), (a)(14), (a)(15), (a)(18),
(a)(19), and (a)(20) of this Article to any of Awqaf Dubai's Employees,
provided that such delegation is specific and in writing.
The financial resources of Awqaf Dubai will
consist of:
1.
the support allocated to Awqaf Dubai by the
Government of Dubai where required. This support will be provided in accordance
with the legislation in force in the Emirate;
2.
the proceeds, and returns on the investment of, Awqaf
Dubai's property;
3.
the percentages of proceeds received by Awqaf Dubai
in accordance with this Law and the resolutions issued in pursuance hereof;
4.
the grants, Gifts, Donations, bequests, and
Endowments received by Awqaf Dubai and accepted by the Board of Directors; and
5.
any other resources approved by the Board of
Directors.
a. In
managing its accounts and records, Awqaf Dubai will apply the rules and
principles of commercial accounting in accordance with recognised international
standards.
b. Awqaf
Dubai will have an Independent Budget which reflects its actual financial
position. The Financial Year of Awqaf Dubai will commence on 1 January and will
end on 31 December of each year.
Without prejudice to the Endowments and Gifts Law
and other legislation in force in the Emirate, Awqaf Dubai, in its capacity as
the guardian of Endowments in the Emirate, will:
1.
prepare lists of, classify, and describe
Endowments in the Emirate and record them in the Register;
2.
urge and encourage wealthy philanthropists to create
Endowments and promote this as a venerable Islamic tradition;
3.
register Endowed Property, except Mosques, with
the competent government entities in the Emirate, in the name of Awqaf Dubai
and in accordance with the legislation in force in the Emirate; and maintain
the relevant documents;
a.
where
the Donor fails to appoint a Trustee;
b.
where
the office of the Trustee falls vacant;
c.
where
the Donor fails to determine the method of appointing the Trustee; and
d.
where
the Trustee becomes incapable of administering the Endowment.
5.
undertake, at its own discretion, the Trusteeship
assigned to it;
6.
provide advice and consultation to Trustees with a
view to achieving the objectives and goals of Endowments;
7.
monitor and supervise the Trustees of Charitable
Endowments, Family Endowments, and Joint Endowments; and take the necessary
action against those who fail to fulfil their duties and obligations;
8.
issue the permits required for enabling Endowment
Foundations to conduct their activities, in accordance with the relevant
conditions and procedures adopted by Awqaf Dubai;
9.
undertake the governance of Endowment Foundations
and develop the regulations governing their work;
10.
oversee and monitor Endowment Foundations, and
take the necessary action against any violating foundations, in accordance with
the regulations it adopts in this respect;
11.
establish the regulatory and procedural rules for creating
and administering the Endowments of non-UAE nationals and for disbursing the
funds of these Endowments, in accordance with the legislation in force in the
Emirate;
12.
with the exception of granted real property requiring
a permission from the granting entity, register the Estates of the persons who
have no heirs as Charitable Endowments dedicated for charitable purposes, in
their names and under the Trusteeship of Awqaf Dubai;
13.
establish the rules and procedures that Trustees
must follow in administering and preserving Endowments, and distributing its
proceeds among the Endowment Beneficiaries. This includes the rules and
procedures for preparing the annual budgets, Financial Statements, accounting
books, and financial records of Endowments;
14.
approve the assignment of Trusteeship by any
Trustee, or delegation by him of any of the Trusteeship duties to another
person, in accordance with the relevant conditions and procedures adopted by
Awqaf Dubai;
15.
review and audit the reports and documents
provided to it by Trustees in accordance with the Endowments and Gifts Law, and
any other reports or documents requested by Awqaf Dubai from Trustees;
16.
allocate gifted property in accordance with the
conditions stipulated by the gift donors, if any, or as determined by Awqaf
Dubai in this respect; and
17.
exercise any other duties or powers assigned to Awqaf
Dubai under the Endowments and Gifts Law or any other legislation in force in
the Emirate.
Except for Mosques, Awqaf Dubai will undertake Endowment
administration, preservation, and preparation for exploitation. For these
purposes, Awqaf Dubai will have the authority to:
1.
undertake the maintenance, restoration,
construction, and preservation of Endowments. In this regard, the cost of
administration, construction, maintenance, and restoration works must not
exceed the percentage prescribed by Awqaf Dubai in accordance with the relevant
rules adopted by the Board of Directors;
2.
set aside an annual percentage of the net proceeds
of Endowments, in accordance with the relevant rules adopted by the Board of
Directors, as a reserve for undertaking construction, administration,
maintenance, and restoration works;
3.
obtain loans to construct or repair Endowments.
However, Endowments may not be pledged as security for repayment of the loans unless Awqaf Dubai deems it in
the interest of the preservation of the Endowment to do so; and
4.
sell any part of any Endowment for the purpose of
repairing the other parts thereof where the proceeds of the Endowment are not
sufficient to repair the damaged parts.
Awqaf Dubai may, by itself or through engaging other
persons, invest the Endowment property which is under its Trusteeship, or the property
assigned to it for administration, in legal and Sharia-compliant activities and
through investment methods that comply with the Islamic Sharia and the
legislation in force in the Emirate, and as it deems beneficial to the public
interest. In particular, Awqaf Dubai will have the authority to:
1.
invest the property allocated for the benefit of
the Endowment until the commencement of construction works;
2.
sell or replace the Endowment if it ceases to be
usable, is no longer financially supported by any party, or becomes prone to
destruction. In that case, the sale proceeds must be used to purchase similar
property or invest it in any legal and Sharia-compliant manner, and the
proceeds of such property or investment must be spent through the disbursement
channels of the original Endowment; and
3.
establish Endowment projects, either solely or in
partnership with the public or the private sector; and establish various
Endowment funds and investment portfolios that are compliant with the
provisions of Islamic Sharia.
Awqaf Dubai will spend the proceeds of the
Endowments that are under its Trusteeship on the relevant Endowment Beneficiaries. In particular,
Awqaf Dubai will have the authority to:
1. spend
the proceeds of the Endowment on the Endowment Beneficiaries specified by the Donor
in the Endowment Deed, in accordance with the provisions of the Endowments and
Gifts Law, this Law, and the resolutions issued in pursuance thereof; and
2. dedicate
a percentage of the proceeds of a Charitable Endowment to the Donor's ascendants,
descendants, spouses, or relatives up to the fourth degree who are stricken by
poverty, with a view to meeting their basic needs.
Awqaf Dubai will supervise Family Endowments in
accordance with this Law, the Endowments and Gifts Law, and the resolutions
issued in pursuance thereof. It will administer, and undertake Trusteeship of,
these Endowments based on the request of the Donors or interested parties, or
pursuant to a decision of the competent court in case a dispute arises between
the Endowment Beneficiaries and the Trustee. In return for its administration
of a Family Endowment, Awqaf Dubai will charge a percentage of the proceeds of
the Endowment in accordance with the relevant rules approved by the Board of
Directors. Where the proceeds for any given year are not sufficient to pay the
administration charges, Awqaf Dubai may collect the charges from the proceeds
of the Family Endowment for the subsequent year(s).
a.
A Trustee must submit to Awqaf Dubai periodic
reports on Endowed Property, together with the relevant supporting documents;
and must attach to these reports certified copies of all documents evidencing
any increase or replacement of the assets of the Endowment. The Trustee must
also provide Awqaf Dubai, within the time frames it prescribes, with details of
the proceeds of the Endowment and the manner in which they are disposed of, the
proceeds kept in the Endowment bank account, and the expenses incurred to
preserve and maintain the Endowment; and with any other information requested
by Awqaf Dubai.
b.
The former Trustee of an Endowment must provide
the new Trustee with a final report on all matters related to the Endowment dealt
with during his Trusteeship. He must also hand over to the new Trustee the
Endowed Property, and all relevant data and documents, within thirty (30) days
from the end of his Trusteeship. In that case, the former Trustee will serve as
a receiver for
the Endowment until completion of the handover process.
Subject to the provisions of this Law, the Family
Law, the Islamic Sharia, and other relevant legislation, Awqaf Dubai is the government
entity in charge of all matters related to Custodianship over the Property of
Minors, and to conservatorship and judicial trusteeship over the property of Persons
of Similar Status as Minors. For this purpose, Awqaf Dubai will have the duties
and powers to:
1. undertake,
by virtue of law, Custodianship over the Property of Minors from amongst the UAE
Nationals of the Emirate who have no Guardian or custodian;
2. undertake,
by virtue of law, the conservatorship and judicial trusteeship over the property
of the Incapacitated Persons, Partially Incapacitated Persons, Missing Persons, and Absent
Persons from amongst the UAE Nationals of the Emirate;
3. undertake,
upon the request of the concerned persons and approval of Awqaf Dubai, and
pursuant to a decision of the competent court, the custodianship, Guardianship,
and judicial trusteeship over the property of Minors, and Persons of Similar
Status as Minors, from amongst the UAE Nationals of other emirates and non-UAE
nationals residing in the Emirate;
4. oversee
the acts of Guardians, Custodians, Conservators, and Judicial Trustees in
respect of all matters related to the property of Minors and Persons of Similar
Status as Minors;
5. receive
and administer the property conveyed to Minors, and Persons of Similar Status
as Minors; and take any necessary action to preserve, develop,
and invest the same;
6. undertake
Custodianship over the Property of the Minor children of Interdicted Persons, Missing
Persons, and Absent Persons;
7. prepare
lists, and conduct an inventory, of the movable and immovable property of Minors,
and Persons of Similar Status as Minors; and invest, develop, and preserve the
same by itself or through engaging other
persons. For this purpose, Awqaf Dubai may conduct inspections, fact-finding enquiries,
and field visits; and prepare the necessary reports;
8. take
over, administer, and invest the undivided property co-owned by the persons
over whom it undertakes custodianship, conservatorship, or judicial trusteeship
and other co-owners, based on the request or consent of these persons and co-owners.
In return for these services, Awqaf Dubai will charge a percentage of the
proceeds to be prescribed by the Board of Directors;
9. charge
the prescribed percentage of the proceeds of investment of the property of
Minors, and Persons of Similar Status as Minors, in accordance with the
relevant Sharia-compliant rules and the rules approved by the Board of
Directors in this respect, in return for investing, developing, and preserving that
property;
10. represent
the Minors, and Persons of Similar Status as Minors, over whom Awqaf Dubai
undertakes custodianship, conservatorship, or judicial trusteeship in relation
to their property, before government entities; non-government entities; and all
kinds of courts, Tribunals, and competent judicial entities. This includes
submitting complaints, filing legal proceedings, pleading and defending,
submitting pleading memos and applications, initiating all forms of appeal in
respect of judgments, and submitting and signing statements of appeal. Awqaf
Dubai may appoint any other person to represent it for these purposes;
11. take
the necessary legal action to preserve the property of Minors, and Persons of
Similar Status as Minors, in accordance with this Law, the resolutions issued
in pursuance hereof, and other legislation in force in the Emirate; and
12. receive
the Donations, Gifts, bequests, Zakat, and alms provided to Minors, and Persons
of Similar Status as Minors; and transfer the same to the CDA.
13. exercise
any other duties or powers assigned to it pursuant to the legislation in force
in the Emirate.
a.
Judicial entities; police stations; hospitals; government
entities; the General Directorate of Residency and Foreigners Affairs in the
Emirate; non-government entities, such as banks; heirs who have reached the Age
of Majority; co-owners of property; and other concerned entities and persons
must, each within his own powers, notify the CDA in any of the following cases:
1.
in
case of death of any person leaving a Minor or a Person of Similar Status as the
Minor;
2.
in
case of death of the Guardian, Custodian, Conservator, or Judicial Trustee of
an Absent Person or a Missing Person; or
3.
where
any person becomes an Incapacitated Person, a Partially Incapacitated Person, an Absent Person, a Missing
Person, or a Person Suffering from Severe Loss of Consciousness.
b.
The CDA must notify Awqaf Dubai in any of the
cases referred to in paragraph (a) of this Article. In this case, Awqaf Dubai
will, within thirty (30) days from receiving the notification, take the
following actions:
1.
prepare
lists of the movable and immovable property of Minors, and Persons of Similar
Status as Minors, as well as their rights and obligations; and maintain the
documents and records related to that property;
2.
access,
after obtaining permission from the competent court, any locked premises related
to the Minors or Persons of Similar Status as Minors; and
3.
take
over the designated property of Minors, and Persons of Similar Status as
Minors, which are listed in an official report; and administer, lease out, and
invest the same in cases where these Minors or Persons of Similar Status as
Minors are under the custodianship, conservatorship, and judicial trusteeship of
Awqaf Dubai in accordance with this Law, with a view to preserving and
developing their property. For this purpose, Awqaf Dubai may appoint any person
to represent it until the property is divided or handed over upon the termination
of its deputyship over the Minors or Persons of Similar Status as Minors.
a.
The heirs who have reached the Age of Majority and
the co-owners of a person who dies leaving Minors, or Persons of Similar Status
as Minors, will be responsible for preserving the Estate property or co-owned property,
as the case may be, from the date of demise of the deceased until Awqaf Dubai prepares
lists of the property. These lists must be prepared within thirty (30) days
from the date on which Awqaf Dubai is notified of the death incident. Any
disposition undertaken by any of the heirs or co-owners in respect of the property,
without obtaining a permission from the competent court, will be null and void.
b.
The provisions of paragraph (a) of this Article
apply to the co-owners of:
1.
any
Interdicted Person whose interdiction is imposed pursuant to a decision of the competent
court for reasons of imbecility, insanity, prodigality, or gullibility,
effective from the date on which the Interdicted Person becomes legally
incapacitated; and
2.
any
Missing Person or Absent Person, effective from the date of delivery of a
decision of the competent court declaring him missing or absent.
Awqaf Dubai may, without the need for a permission from the competent
court, take all necessary actions and measures to administer, invest, develop, and
preserve the property of Minors, and Persons of Similar Status as Minors, with
a view to serving their interests, in the following cases:
1.
renting out and taking lease of real property and
movables;
2.
disbursing the necessary maintenance payments to
Minors, and Persons of Similar Status as Minors, as approved by the CDA or the competent
court in this respect;
3.
meeting the due liabilities of Minors, and Persons
of Similar Status as Minors, in respect of which definitive judgements are rendered;
4.
initiating or abandoning legal proceedings and filing
appeals, in respect of all matters related to the property of Minors, and Persons
of Similar Status as Minors; and directly representing them before judicial entities
of all types and levels; and
5.
paying the Zakat of the property of Muslim Minors,
and Muslim Persons of Similar Status as Minors, through the prescribed Zakat
disbursement channels.
Subject to the Sharia and legal rules and provisions,
Awqaf Dubai may develop and invest the property of Minors, and Persons of
Similar Status as Minors, by itself or through engaging other persons and in
accordance with the relevant investment policies it adopts, in safe and
limited-risk assets and portfolios in all Sharia-compliant investment manners
and fields. This includes:
1.
establishing all types of companies and
corporations, solely or in partnership with any public or private legal persons
or individuals; buying or holding shares in existing companies; and disposing
of the same by all means of legal disposition;
2.
conducting all types and forms of business and economic
activities;
3.
establishing economic projects solely or in
partnership with the private sector; banks; and local, regional, and
international finance and investment companies that conduct business in
accordance with the provisions of Islamic Sharia; and
4.
establishing various funds and investment
portfolios that are compliant with the Islamic Sharia.
Subject to Sharia and legal rules and provisions, the
Executive Director may administer and invest the property of Minors, and
Persons of Similar Status as Minors, with a view to serving their interests.
However, the Executive Director may not take any of the following actions
without a prior permission from the competent court:
1.
disposing of the property of Minors, or Persons of
Similar Status as Minors, by way of sale or mortgage, or in any other manner
that involves the transfer of ownership or grant of any other real right;
2.
transferring the debts of Minors, or Persons of Similar
Status as Minors, or accepting the transfer of the same in cases where they are
debtors;
3.
investing the property of Minors, or Persons of
Similar Status as Minors, for the account or benefit of Awqaf Dubai; or
4.
accepting or rejecting the Donations provided to
Minors, or Persons of Similar Status as Minors, that are conditional upon
certain requirements.
Awqaf Dubai may request the concerned licensing
authority in the Emirate, or in any of the other emirates, to create an
impoundment entry on the registry folios of the vehicles of Minors, or Persons
of Similar Status as Minors, and their legators. In this regard, Awqaf Dubai may renew the licences of these
vehicles, restrict or prohibit any disposition in respect thereof, and require
that the impoundment entry may only be removed upon its approval or pursuant to
a decision of the competent court.
Awqaf Dubai may, where required, request the
licensing authorities and the entities supervising commercial and economic
activities in the Emirate, in any other emirate, or outside of the UAE to
restrict the conduct of economic, business, or commercial activities under any
types of licences issued to Minors, Persons of Similar Status as Minors, and their
legators by placing these activities under its exclusive supervision and
administration. In this regard, Awqaf Dubai may request the renewal of these
licences or restriction of any disposition in respect thereof, and require that
the restrictions may only be lifted upon its approval or pursuant to a decision
of the competent court.
The financial transactions conducted by Guardians,
Custodians, Conservators, Judicial Trustees, and Court-appointed Assistants in
respect of the property of Minors, and Persons of Similar Status as Minors,
will be subject to the supervision and audit of Awqaf Dubai. These persons must
respond to the inquiries of Awqaf Dubai and provide it with any clarifications
it requests. This includes providing Awqaf Dubai, in accordance with the
relevant procedures and policies it adopts, with the account statements and
periodic reports related to their administration of the property of Minors and
Persons with Similar Status. Awqaf Dubai may take any action it deems
appropriate to preserve and develop the property of Minors and Persons of
Similar Status as Minors.
In addition to the obligations stipulated in the
Family Law, where any of the heirs is a Minor or a Person of Similar Status as
the Minor, an Estate Custodian must:
1.
provide Awqaf Dubai, as part of the process of liquidating
the Estate, with certified copies of the reports that prove depositing any funds,
securities, or valuables with the competent court treasury;
2.
notify Awqaf Dubai of any actions taken in respect
of the Estate before or during his tenure;
3.
provide Awqaf Dubai with periodic reports on his
administration of the Estate;
4.
submit to Awqaf Dubai, within sixty (60) days from
the date of his appointment or any extended period prescribed by the competent
court, a copy of an inventory of the rights and debts of the Estate and an
estimate of the value of the Estate;
5.
notify Awqaf Dubai where he repays any undisputed
debts; and
6.
hand over to Awqaf Dubai the designated share of
the Minor or the Person of Similar Status as the Minor, provided that this does
not prejudice his interests and that he is not legally bound to keep his share
as part of the undivided Estate.
Where the property of a Minor or a Person of Similar
Status as the Minor is exposed to risk due to mismanagement by his legal
representative or due to any other reason, Awqaf Dubai must resort to the competent
court to seek the revocation or limitation of the powers of that legal
representative.
a.
Where the legal representative of a Minor or a
Person of Similar Status as the Minor is absent, placed under interdiction, or
sentenced to a custodial penalty for more than six (6) months, or where the property of the Minor or the Person of
Similar Status as the Minor is exposed to risk, Awqaf Dubai may request the competent
court to remove the legal representative and appoint Awqaf Dubai as a
Custodian, Conservator, or Judicial Trustee over the property of the Minor or
the Person of Similar Status as the Minor; or to appoint a replacement legal
representative or a receiver over that property.
b.
A legal representative who is removed pursuant to
a court judgement must, within thirty (30) days from the date of the removal,
hand over the property of the Minor or the Person of Similar Status as the
Minor, together with all relevant documents and a report on his administration of
the property, to Awqaf Dubai, to the new legal representative, or to the
receiver.
For the purpose of implementing this Law, a Judge from
the Family Court of First Instance will be assigned the duty of considering and
determining the applications and deeds filed by Awqaf Dubai or the concerned
parties in respect of Endowments, Wills, Gifts, Guardianship, custodianship, conservatorship,
and judicial trusteeship over the property of Minors or Persons of Similar
Status as Minors.
a.
Awqaf Dubai’s custodianship will terminate in
case:
1.
the
Minor reaches the Age of Majority, and the custodianship
is not extended by
the competent court at the request of Awqaf Dubai where the interest of the
Minor so requires;
2.
the
Minor is declared legally capacitated pursuant to a decision or judgment of the
competent court;
3.
the
Minor, or Person of Similar Status as the Minor, dies; or
4.
the
legal Guardianship reverts to the Minor’s father or paternal grandfather.
b.
The conservatorship of Awqaf Dubai over an Interdicted
Person will terminate upon lifting the interdiction pursuant to a decision or
judgment of the competent court or upon the demise of the Interdicted Person. The
conservatorship of Awqaf Dubai over an Absent Person or Missing Person will terminate
if he ceases to be absent or missing or is presumed dead pursuant to a court
judgment.
c.
In all events, Awqaf Dubai must, within ninety
(90) days from the date on which any property is claimed by its owners, hand
over that property in person to the legally capacitated Minor who reaches the
Age of Majority, to the Minor who is declared legally capacitated, to the Interdicted
Person whose interdiction is lifted, to the Absent Person or Missing Person who
ceases to be absent or missing, or to the heirs or concerned parties. The
property will be handed over pursuant to a property handover report signed by
the Executive Director, or his authorised representative, and the concerned parties.
d.
Awqaf Dubai must notify the CDA of all actions taken
by it pursuant to the provisions of this Article.
a.
Awqaf Dubai will serve a notice on any Minor, or Person
of Similar Status as the Minor, who reaches the Age of Majority, whose
interdiction is lifted, or who is proven alive; on the concerned parties; or on
the competent court in case of the death of such a person or where he is presumed
dead, to claim his property within three (3) months from the date of the notice.
b.
Awqaf Dubai will continue to invest and develop
the property not claimed by the Minor, Person of Similar Status as the Minor,
or concerned parties after the Minor reaches the Age of Majority, the
interdiction is lifted, or the person is proven alive or dead or presumed dead after
termination of the custodianship, conservatorship, or judicial trusteeship of Awqaf
Dubai, whether the property is in the possession of Awqaf Dubai or the banks.
However, both the original property and the proceeds of investment of the same
must be delivered to the original owners or their heirs whenever they appear, subject
to deducting the percentage of proceeds prescribed by the Board of Directors in
return for Awqaf Dubai’s administration, investment, and development of the property.
A register to be known as the “Register of Wills”
will be created by Awqaf Dubai for recording the Wills in respect of which a
judgment or decision of the competent court is issued where the Will beneficiary
is a foetus, a Minor, an Interdicted Person, an Absent Person, or a Missing
Person or where the willed property is dedicated for charitable purposes. The
form and contents of this register, and the conditions and procedures for registration
therein, will be determined pursuant to a resolution issued by the Chairman in
this respect.
The legislation in force in the Emirate applies to
the creation, legal effect, and probate of Wills and to all other matters
related to Wills.
a.
A Will must have an Executor unless the
legislation in force in the Emirate stipulates
otherwise.
b.
The Executor will be appointed by the Testator, or
otherwise as stipulated in the probate of the Will.
c.
An Executor may be one or more natural or legal
persons.
d.
Where the Testator fails to appoint an Executor
and the method of appointment of the Executor is not specified in the probate
of the Will, Awqaf Dubai will serve as the Executor and, in return, will charge
the percentage of the willed funds it determines in accordance with the
relevant rules approved by the Board of Directors.
An Executor must:
1.
comply with the conditions stipulated in the probate
of the Will;
2.
take the necessary action, while observing the due
diligence a prudent person would exercise, to prepare lists of, preserve,
administer, and invest the willed property by himself or through engaging any
other experienced and specialised person;
3.
represent the Will before third parties, judicial entities,
government entities, and non-government entities; represent it in the legal proceedings
in which it is involved as plaintiff or defendant; ensure the fulfilment of its
rights; and meet its obligations;
4.
request creditors, holders of rights, and debtors
to submit proof of their rights and obligations;
5.
repay undisputed debts subject to obtaining the
approval of the competent court;
6.
seek assistance from experts and specialists in estimating
the value of willed property, and pay their fees out of the same;
7.
disburse a temporary maintenance payment to the
Will beneficiary to meet his urgent needs, subject to obtaining an order in this respect from the competent
court; and deduct this payment from the Will beneficiary’s share;
8.
not dispose of the willed property in any manner
that involves the transfer of ownership, or pledge the willed property, unless
the approval of the competent court is obtained, otherwise the relevant disposition
will be deemed null and void;
9.
disburse the revenue, and
distribute the proceeds, of the willed property amongst the Will beneficiaries as
stipulated in the probate of the Will and the resolutions issued by Awqaf Dubai;
10.
not use or exploit the willed property for his own
benefit without the permission of the competent court; and
11.
submit to Awqaf Dubai periodic reports on his work
within the time frames prescribed by Awqaf Dubai. These reports must contain
detailed information on the accounts and expenses related to the Will.
For the purpose of administering, executing, and
preserving Wills, Awqaf Dubai will have the authority to:
1.
prepare lists of the Wills in the Emirate,
classify and describe these Wills, and register them in the Wills Register;
2.
encourage wealthy community members to make Wills
for general charitable and benevolent purposes, and community and humanitarian initiatives
and projects;
3.
register the willed property dedicated for general
charitable purposes, except Mosques, with the competent government entities in
the Emirate in the name of Awqaf Dubai and in accordance with the legislation
in force; and keep all relevant documents;
4.
administer and execute any Will made for general
charitable purposes where no Executor is appointed by the Testator and the
method of appointment of the Executor is not specified in the probate of the
Will; and monitor and supervise any person appointed to execute and administer such
a Will; and
5.
provide advice and consultation to Executors with
a view to achieving the objectives and goals of Wills; and take the necessary
measures against Executors where they fail to exercise their duties and meet
their obligations as stipulated in this Law, the resolutions issued in
pursuance hereof, other legislation in force in the Emirate, and the
regulations adopted by Awqaf Dubai in this respect.
a.
The competent court may, upon the request of the Will
beneficiaries, heirs, or Awqaf Dubai, remove the Executor if he is proven to
have failed to meet his obligations; and appoint a replacement Executor.
b.
Where an Executor is removed, he must, within
thirty (30) days from the date on which the definitive removal judgement is
rendered, submit to the new Executor or to Awqaf Dubai a detailed report on the
work he has performed and the financial accounts related to the Will; and must
also hand over all the funds, property, and documents of the Will. A former
Executor will serve as a receiver for the property and assets until completion
of the handover process.
Awqaf Dubai may take any of the following measures
against an Executor:
1.
request the competent court to suspend the
Executor from work and appoint a replacement Executor where he repeatedly
delays in submitting the annual budgets and Financial Statements of the Will,
and the documents supporting the collection and disbursement of the Will
proceeds;
2.
where he executes
the Will in return for fees, deprive the Executor of these fees in whole or
in part if he commits an act of negligence or omission in executing the Will;
3.
request the competent court to remove the Executor
where he is proven to have committed an offense against the willed property or any
act of omission or negligence in performing his duties;
4.
claim any damages from the Executor if he causes the
loss or damage of the willed property; and/ or
5.
refer the Executor to the competent judicial entities
if he commits a criminally prosecutable act.
A Will in excess of one third of the Estate which
is made by a Testator who has no heirs or relatives will be deemed a Charitable
Endowment, in the name of the Testator, dedicated for general charitable and
benevolent purposes and placed under the Trusteeship of Awqaf Dubai.
Where Section Four and Section Five of this Law
are silent, the provisions of guardianship over property, and the provisions of
Wills, stipulated in the Family Law and in other legislation in force in the
Emirate will apply. This includes the rules for determining time limits as per
the Islamic calendar.
The information contained in the records, documents,
instruments, and books maintained by Awqaf Dubai or issued by it will have the
same evidentiary value of official documents as prescribed in the legislation governing
evidence. The authenticity of this information may only be challenged by
claiming forgery.
a. Charitable
Endowments, the charitable shares in Joint Endowments, Endowment Foundations,
and Wills and Gifts dedicated for general charitable purposes and for the
public benefit will be exempt from all fees and taxes, including litigation
fees.
b. Awqaf
Dubai will be exempt from judicial fees when initiating legal proceedings on
behalf of Minors, or Persons of Similar Status as Minors, with low or no
income, who are registered with Awqaf Dubai and are placed under its
custodianship, conservatorship, or judicial trusteeship.
c. Debts
owed to Charitable Endowments and the charitable shares in Joint Endowments
will have the same preference of public funds over the debtor’s property, and
will be collected using the same methods prescribed for collecting public funds
in accordance with the legislation in force in the Emirate.
d. The
property of Charitable Endowments, charitable shares in Joint Endowments,
and Endowment Foundations will enjoy the same protection of public funds, in
accordance with the legislation in force in the Emirate. The papers, registers,
books, and paper-based and electronic records of these Endowments and Endowment
Foundations will be deemed as official documents. The Trustee and the personnel
of Endowments will be deemed as civil servants.
All persons to whom this Law applies must comply
with the provisions hereof and with any resolutions, procedures, or measures
issued by Awqaf Dubai. These persons must also cooperate with Awqaf Dubai’s
authorised Employees to enable them to perform their duties and functions. Any
failure to meet these obligations will constitute a violation that entails
legal accountability.
Without prejudice to any stricter penalty
prescribed by any other legislation, a person who violates the provisions of
this Law or the resolutions issued in pursuance hereof will be punished by the
penalties and measures prescribed by the relevant resolutions issued by the
Chairman of the Executive Council.
The Awqaf Dubai Employees nominated pursuant to a
resolution of the Executive Director will have the capacity of law enforcement
officers to record the violations determined in accordance with Article (48) hereof. For this
purpose, they may issue violation
reports; and, where necessary, seek the assistance of police personnel.
Any affected party may submit to the Board of
Directors a written grievance against any decision, procedure, penalty, or
measure taken against him by Awqaf Dubai in accordance with this Law or the
resolutions issued in pursuance hereof, within thirty (30) days from the date
of being notified of the contested decision, procedure, penalty, or measure.
The grievance will be determined, within thirty (30) days of its submission, by
a committee formed by the Board of Directors for this purpose; and the decision
issued by the committee on the grievance will be final.
For the purposes of enabling Awqaf Dubai to
exercise its duties and powers under this Law, the resolutions issued in
pursuance hereof, and other legislation in force in the Emirate, Awqaf Dubai
may request all government and non-government entities, including federal and
local government entities, judicial authorities, the Central Bank of the United Arab Emirates, and
banks within and outside of the UAE to provide it with all the data and
information it requires; and to take any action that must be taken pursuant to
the provisions of this Law, the resolutions issued in pursuance hereof, and
other legislation in force in the Emirate. These entities must, upon request,
fully cooperate with Awqaf Dubai.
With the exception of the resolutions
which the Chairman of the Executive Council is exclusively authorised to issue
under this Law, the
Chairman will issue the resolutions required for the implementation of the
provisions of this Law subject to approval of these resolutions by the Board of
Directors. This includes the resolutions prescribing the rules governing the percentages
of proceeds that Awqaf Dubai charges in return for the services it provides in
accordance with this Law. These resolutions must be published in the Official
Gazette of the Government of Dubai.
a.
This Law supersedes the above-mentioned Law No.
(9) of 2007.
b.
Any provision in any other Legislation is hereby
repealed to the extent that it contradicts the provisions of this Law.
c.
The bylaws and resolutions issued in
implementation of the above-mentioned Law No. (9) of 2007 will continue in force, to the extent that they do not contradict the
provisions of this Law, until new superseding bylaws and resolutions are
issued.
This Law will be published in the Official Gazette
and will come into force on the day on which it is published.
Mohammed bin Rashid Al Maktoum
Ruler of Dubai
Issued in Dubai on 13 October 2022
Corresponding to 17 Rabi al-Awwal 1444 A.H.
©2022
The Supreme Legislation Committee in the Emirate of Dubai
[1]Every effort
has been made to produce an accurate and complete English version of this
legislation. However, for the purpose of its interpretation and application, reference
must be made to the original Arabic text. In case of conflict, the Arabic text
will prevail.