1. Without prejudice to Paragraphs (3) and (4) of this Article, inheritance shall be governed by the law of the state where the deceased resided at the time of death. 

2. The financial rights existing on its territory and belonging to an alien having no heirs shall devolve to the State.

3. The substantive provisions of will and all dispositions made upon death hall be governed by the law of the state designated by the will or disposition or the law of the state whose nationality the person making the disposition holds at the time of death if the will or disposition does not designate a law. 

4. The form of the will and all dispositions made upon death shall be governed by the law of the state designated by the will or disposition, the law of the state whose nationality the person making the disposition holds at the time of issuance thereof or the law of the state in which the disposition was made. 

5. The laws of the United Arab Emirates shall govern the will issued by an alien regarding his property located at the State.