قانون الوقف في الإماراتقرار مجلس الوزراء في شأن اللائحة التنفيذية للقانون الاتحادي بشأن الوقف

Article (2) Perpetual Waqf The following Waqfs, together with any immovable property or other assets endowed thereon or therein, shall constitute Perpetual Waqfs that may not be sold, gifted, inherited, or revoked by the Settlor (Waqif) or any other person: 1. A Waqf expressly stated to be perpetual in its Waqf Certificate. 2. A Waqf that is not expressly stated to be temporary in its Waqf Certificate. 3. A Waqf in respect of which the Settlor (Waqif) has manifested an intention, by act or declaration, to make it perpetual. 4. Mosques. 5. Cemeteries. 6. Educational institutions, such as schools, institutes, universities, and libraries. 7. Religious centers and institutes, and Holy Quran memorization centers. 8. Healthcare and treatment centers. 9. Homes for the care of the elderly.

Article (3) Temporary Waqf A Waqf shall be temporary in accordance with the following controls and conditions: 1. Where the Waqf is made for charitable purposes, its term shall not be less than one (1) year and shall not exceed fifty (50) years from the date of its establishment, where the rights of third parties are concerned, subject to the approval of the Competent Authority regarding such term. 2. Where the Waqf is a Family Waqf, it shall not comprise more than two Beneficiary Layers, as follows: a. The first Beneficiary Layer shall comprise the Beneficiaries. b. The second Beneficiary Layer shall comprise the children of the Beneficiaries. In all cases, the Settlor (Waqif) shall not be counted among such Beneficiary Layers.

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Article (4) Conditions Applicable to the Trustee Subject to the conditions set forth in Article (13) of the Law, the Trustee shall satisfy the following conditions: 1. Where the Trustee is a natural person: a. The Trustee shall be a UAE national or a resident of the State holding a valid residence permit throughout the term of appointment as Trustee. b. No final judicial judgment declaring the insolvency or bankruptcy of the Trustee shall have been rendered. c. Approval of the Competent Authority. d. Any other conditions stipulated by the Settlor (Waqif) in the Waqf Certificate. 2. Where the Trustee is a legal person: a. No final judicial judgment shall have been rendered prohibiting the legal person from administering Waqf affairs, rendering it incapable of doing so, or declaring it bankrupt. b. Approval of the Competent Authority. c. Any other conditions specified by the Settlor (Waqif) in the Waqf Certificate.

Article (5) Determination of the Trustee’s Remuneration 1. Where the Trustee’s remuneration is not determined in the Waqf Certificate or under a separate agreement concluded between the Settlor (Waqif) and the Trustee, the Competent Authority may determine such remuneration in accordance with the following controls: a. Where the remuneration is a lump sum, it shall not exceed the remuneration of the like. b. Where the remuneration is a percentage of the returns, such percentage shall be determined based on a report approved by qualified experts and specialists, taking into account the circumstances of time and place.

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Cabinet Resolution of 2026 Regarding the Executive Regulations of Federal Law of 2018 Regarding WAQF (Endowment) 4 2. Subject to the provisions of Clause (1) of this Article, the Trustee’s remuneration shall be determined in accordance with the following procedures: a. The Trustee shall submit an application to the Competent Authority for the determination of their remuneration, using the form prepared for such purpose. b. The Competent Authority shall review the application and issue its decision determining the Trustee’s remuneration within ten (10) working days from the date on which the application is complete. Its decision shall be binding and final.

Article (6) Obligations of the Trustee In addition to the obligations stipulated in the Law, the Trustee shall comply with the following: 1. Preparing accounting records and financial documents, retaining the same for a period of not less than ten (10) years, and submitting the financial reports required concerning the status of the Waqf to the entity specified in the Waqf Certificate, in accordance with the following rules: a. Accounting records and financial and administrative documents shall be prepared in respect of the Endowed Property and the Beneficiary, including the revenues, expenditures, technical condition of the Waqf and any other expenses, and shall be submitted to the Competent Authority upon request. b. The entity specified in the Waqf Certificate and the Competent Authority shall be provided, every six (6) months, with a bank statement showing all deposit and withdrawal transactions made on the account. Where no entity is specified in the Waqf Certificate or where there is no Waqf Certificate, the reports, documents and bank statements referred to in this Clause shall be submitted to the Competent Authority. 2. Monitoring the activities of persons administering Family (Private) Waqfs and notifying the Competent Court of any violation or shortcoming so that the necessary procedures may be undertaken in respect thereof. 3. Not assigning the duties of trusteeship or authorizing a third party to perform such duties, except with the permission of the Settlor (Waqif) or the Competent Court, as the case may

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Cabinet Resolution of 2026 Regarding the Executive Regulations of Federal Law of 2018 Regarding WAQF (Endowment) 5 be. The Competent Authority shall be notified of such assignment or authorization within thirty (30) days from the date on which it occurs. 4. Providing the Competent Authority with all updates relating to the Trustee's particulars and those of the Endowed Property. 5. Any other obligations specified in the Waqf Certificate or determined by the Competent Authority, as the case may be.

Article (7) Expiry of the Duties of the Former Trustee of the Waqf 1. Upon the expiry of the duties of the Trustee of the Waqf for any reason whatsoever, the former Trustee shall deliver to the new Trustee all property in their custody and all technical reports relating to the status of the Waqf and shall submit a final report concerning all matters relating to the Waqf. Such report shall include the following information: a. The total actual revenues and expenditures of the Waqf from the date of its establishment until the date of its delivery to the new Trustee. b. A bank statement of the Waqf including all revenues, expenditures, withdrawals, deposits and the closing balance up to the date of delivery of the Waqf to the new Trustee. c. The existing contracts and projects of the Waqf and the detailed accounts thereof. d. Any powers of attorney granted to third parties for the purpose of administering the Waqf and remaining in force. e. Any other information determined by the Competent Authority. 2. Where the former Trustee refuses to deliver the Waqf to the new Trustee in accordance with the provisions of the Law and this Resolution, the Competent Authority shall refer the dispute to the Competent Court for consideration, and the Competent Court shall take such necessary provisional measures as it deems appropriate to protect the Waqf property and ensure the continuity of its administration.

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Article (8) Remuneration of the Competent Authority for Acting as Trustee 1. The Competent Authority may receive remuneration for performing the duties of trusteeship, to be paid from the annual returns of the Waqf, subject to the following conditions: a. The Waqf shall generate sufficient annual revenue. b. The remuneration shall be calculated as a percentage deducted from the returns of the Waqf, based on a report approved by qualified experts and specialists and taking into account the circumstances of time and place, provided that such percentage shall not exceed the actual costs and expenditures incurred in performing the duties of trusteeship. 2. When determining the remuneration of the Competent Authority for acting as Trustee referred to in Clause (1) of this Article, the following controls shall be observed: a. The remuneration for trusteeship shall not exceed the remuneration of the like when it becomes due. b. The interests of the Waqf shall be observed. 3. Where the Settlor (Waqif) entrusts the trusteeship of the Waqf to the Competent Authority, the remuneration for trusteeship shall not be less than the remuneration of the like.

Article (9) Development and Investment of the Waqf 1. Where all or part of the Waqf property requires development, the costs of which exceed the amount reserved for such development or the prescribed percentage allocated thereto, sufficient amounts may be expended from the returns, all the amounts required therefor may be retained from such returns, or the reserve funds may be used, where available, subject to the following controls:

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Cabinet Resolution of 2026 Regarding the Executive Regulations of Federal Law of 2018 Regarding WAQF (Endowment) 7 a. A technical report approved by the Competent Authority shall establish the need for the development. Where the matter relates to immovable property, land or a building, such report shall be prepared in coordination with the competent local authorities. b. A duly authenticated contract shall be concluded with the implementing entity in accordance with the applicable forms and procedures, with due regard to the fulfilment of all relevant guarantees. c. Where the right of the Beneficiaries to the returns conflicts with the need to develop the Waqf, and the need for such development is urgent, the interest of the Waqf in such development shall take precedence for the period determined by the Competent Authority, provided that the benefits of the Waqf are not interrupted and its returns do not cease, insofar as possible. 2. Where it is impossible to restore or maintain a Charitable Waqf from its returns, the Competent Authority may develop it using general Waqf funds or surpluses from other Waqfs. It may also authorize any person wishing to develop it at their own expense, in which case any building constructed, or trees planted shall form part of the Waqf. The person undertaking such development may recover the amounts expended on the development of the Waqf by receiving a percentage of its returns for each distribution season until the full amount is recovered. The interests of the Waqf shall be observed in all such cases. The Trustee may also undertake such development with the permission of the Competent Court, subject to the following: a. There shall be an accounting report and a bank statement showing the financial position of the Waqf, which shall be submitted to the Settlor (Waqif) and the Competent Court, where necessary. b. The agreement for the development of Waqf, concluded between the Trustee and the person undertaking such development or Investment, shall be in writing and duly authenticated by the competent entities. c. The net returns, after repayment to the person who developed the Waqf of the amounts expended from his own funds, shall not be less than one-half.

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Cabinet Resolution of 2026 Regarding the Executive Regulations of Federal Law of 2018 Regarding WAQF (Endowment) 8 3. The Trustee shall deposit the funds allocated to development or Investment works in a separate bank account opened in the name of the Waqf and placed under the supervision of the Competent Authority. 4. Where the Competent Authority undertakes development works using funds allocated to Waqf assets, the returns shall be distributed among the entitled persons in proportion to the contribution of each Waqf fund to the financing.

Article (10) Investment, Sale, and Substitution of the Waqf 1. The Trustee may, with the permission of the Settlor (Waqif) or the authorization of the Competent Court, invest, sell or substitute the Waqf, subject to the following conditions: a. No amendment shall be made to the Waqf Disbursement Channels or conditions unless the Settlor (Waqif) has expressly so stipulated in the Waqf Certificate or the amendment serves a predominant interest of the Waqf and is authorized by the Competent Court. The substitute Waqf shall be registered subject to the same provisions governing the original Waqf. As an exception thereto, the Competent Authority may, in respect of any Waqf under its trusteeship, substitute the Waqf or amend its Disbursement Channels or conditions where doing so serves a predominant interest of the Waqf, based on a technical and Sharia-compliance report. b. Where a mosque becomes unfit for the purpose for which it was endowed and cannot be restored to its former condition, the Competent Authority may, where the interest so requires, demolish it or substitute it with another mosque that fulfils the intended purpose, after obtaining the authorization of the Competent Court, with an appropriate alternative to be provided, where possible. c. A Waqf designated as a cemetery may not be used for any purpose other than that for which it was designated, unless necessity so requires in the interests of the persons buried therein or in the public interest, after obtaining the authorization of the Competent Court, with an appropriate alternative to be provided, where possible.

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Cabinet Resolution of 2026 Regarding the Executive Regulations of Federal Law of 2018 Regarding WAQF (Endowment) 9 d. Funds derived from the sale or substitution of the Waqf, from the surplus returns thereof or from the profits generated by its Investment shall be allocated to purchasing or establishing new assets to replace the assets sold, substituted, or lost. e. Where no substitute is purchased within one year from the date on which the amount is deposited with the Competent Authority in a bank account opened in the name of the Waqf and under its supervision, in cases where it acts as Trustee, or in the court treasury, in cases where the Competent Authority does not act as Trustee, the Competent Court may order the Trustee to purchase the substitute under its supervision. f. Where the substitution funds are pooled from more than one Waqf, whatever is established using such funds shall be jointly owned in proportion to the contribution of each Waqf thereto. g. An independent Waqf may be purchased using surplus substitution funds, subject to the approval of the Competent Authority where it acts as Trustee, or of the Competent Court where the Competent Authority does not act as Trustee. Where the substitute funds are insufficient to purchase an independent Waqf, they may be combined with other funds for the purchase of another Waqf, provided that the returns thereof are expended through the Disbursement Channels of the original Waqf. Where this is not possible, the funds shall be invested. h. Surplus Waqf returns shall be invested in legally permissible forms of investment in a manner that ensures the preservation of the Waqf funds, limits the risk of loss and is compatible with the Sharia nature of the Waqf. 2. Without prejudice to Clause (1) of this Article, the following controls shall be observed when substituting or selling the Waqf: a. The substitution or sale of the Waqf shall be conducted under the supervision of the Competent Authority where it acts as Trustee, or of the Competent Court where the Competent Authority does not act as Trustee. b. The substitution or sale price shall not be less than the price of the like. c. Any suspicion of impropriety or favoritism in the substitution or sale process shall be avoided.

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Cabinet Resolution of 2026 Regarding the Executive Regulations of Federal Law of 2018 Regarding WAQF (Endowment) 10 d. The Waqf shall not be delivered until the full price has been received. 3. The Investment, sale, or substitution of the Waqf shall be conducted in accordance with the following procedures: a. There shall be a technical report approved by the relevant entities and, where the Waqf consists of immovable property, land, or a building, prepared in coordination with the competent local entities, setting out the condition of the Waqf and the reasons for the proposed disposal. b. A duly authenticated contract shall be concluded in accordance with the applicable forms and procedures, with due observance of all relevant safeguards. c. Funds derived from the sale or substitution of the Waqf, from the surplus returns thereof, or from the profits generated by its investment, where the Waqf is under the trusteeship of the Competent Authority, shall be deposited in a bank account opened in the name of the Waqf and under its supervision. d. Funds derived from the sale or substitution of the Waqf, from the surplus returns thereof, or from the profits generated by its investment, where the Waqf is not under the trusteeship of the Competent Authority, shall be deposited in the treasury of the Competent Court.

Article (11) Disposition of Waqf Returns 1. The returns of a Waqf shall be expended through the Waqf Disbursement Channel to which the Settlor (Waqif) has allocated a share thereof, whether for the upkeep or administration of the Waqf or for the entity in whose favor the Waqf is established. Such expenditure shall be made through or under the supervision of the Competent Authority and in coordination with charitable entities or institutions in the State. 2. Waqfs allocated to a particular Waqf Disbursement Channel shall be treated as a single unit. The Competent Authority may expend the surplus proceeds of any Waqf allocated to a particular Waqf Disbursement Channel on any entity falling within that same channel. The following shall constitute specific Waqf Disbursement Channels:

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Cabinet Resolution of 2026 Regarding the Executive Regulations of Federal Law of 2018 Regarding WAQF (Endowment) 11 a. Religious affairs, including the printing of the Holy Quran, the care of mosques and Quranic education centers. b. General charitable purposes, including various charitable causes, as well as support for any Waqf Disbursement Channel according to its needs. c. Orphans and the poor. d. Support for education, including sponsoring students, training scholars, preparing studies and research, authoring and printing books, and establishing and maintaining schools and providing the necessary resources therefor. e. Healthcare, including the care of patients and support for healthcare centers through their construction and equipping. f. Social welfare and community service, including the care of the elderly and people of determination, providing intellectual, cultural, social, and economical support to youth and children, environmental conservation, road safety awareness, the care of public facilities, combating narcotic drugs, charitable media, relief work, and animal welfare. g. Any other Waqf Disbursement Channels specified by the Competent Authority. 3. The Competent Authority shall allocate Waqfs for which no entitled person is known to general charitable purposes, in accordance with the following procedures: a. The names of the Settlor (Waqif) and the Waqf shall be announced by publication in a widely circulated daily electronic or print newspaper issued in the State in Arabic and, where necessary and where the person who is the subject of the announcement is a foreign national, in another newspaper issued in a foreign language, for two consecutive days. b. The announcement shall be republished once (15) fifteen days after the last announcement. c. Where (30) thirty days have elapsed since the last announcement and no person entitled to the Waqf returns has come forward, the returns shall be expended on general charitable purposes.

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Article (12) Waqf Institution 1. Natural and legal persons may establish non-profit Waqf Institutions to administer and utilize Waqf returns to finance the programs, initiatives, and activities for which such returns are allocated. Such Institutions shall be granted permits to conduct their activities and shall be subject to the supervision and oversight of the Competent Authority, in accordance with the following controls and conditions: a. The Institution shall have premises approved by the Competent Authority. b. The Institution may not open a branch without the prior approval of the Competent Authority in whose jurisdiction the Institution has its principal office. c. Audited annual financial reports showing the total revenues and expenditures shall be submitted to the Competent Authority, together with the relevant supporting documents. d. One or more bank accounts shall be opened only after obtaining the approval of the Competent Authority. e. No Waqf returns may be expended or invested outside the State without the prior approval of the Competent Authority. f. The institution shall obtain annual permits from the Competent Authority for its personnel. g. The conditions required of a Settlor that is a legal person shall be satisfied, in accordance with the provisions of the Law and this Resolution. h. The legislation in force in the State shall be complied with. 2. The following procedures shall be followed in establishing a Waqf Institution: a. The necessary approvals shall be obtained from the Competent Authority. b. The registration procedures shall be completed with the entity responsible for registering institutions and companies in the State, provided that the name of the Institution shall end with the designation “Waqf Institution”. c. Any other procedures specified by the Competent Authority or the entity responsible for the establishment and registration of institutions and companies in the State shall be completed.

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