In Singapore, two main regimes for succession or inheritance apply. The first category applies to all non-Muslims. For all such individuals, the succession and inheritance of their estate will depend on whether or not they have executed a will. If he has a valid will, the individual will be regarded as having died testate and the succession of his assets will be in accordance with the terms of the will. In the case of an intestate estate where the deceased person did not execute a will, the estate will be administered in accordance with the Intestate Succession Act (Cap 146).

A special regime of succession or inheritance rules apply to Muslim individuals domiciled in Singapore. These rules apply by virtue of the Administration of Muslim Law Act (‘AMLA’) (Cap 3). Please refer to Chart 1 below.

The Syariah Court
Pursuant to the AMLA, the Syariah Court has jurisdiction over the method of distribution of a deceased person’s estate among his next-of-kin in accordance with Islamic law. Amongst others, the Syariah Court has jurisdiction to hear the following matters:

(a) marriage;
(b) divorces known in the Muslim law as fasakh, ta’lik divorce, khulu’ and talak;
(c) betrothal, nullity of marriage or judicial separation;
(d) the disposition or division of property on divorce; and
(e) the payment of maskahwin, maintenance and consolatory gifts or mut’ah.

Majlis Ugama Islam Singapore (‘MUIS’)
MUIS is also known as the Islamic Religious Council of Singapore. It was established as a statutory body in 1968 pursuant to the AMLA. Under the AMLA, MUIS is to advise the President of Singapore on all matters relating to Islam in Singapore. The role of MUIS is to see that the many and varied interests of Singapore’s Muslim community are looked after. In this regard MUIS is responsible for the promotion of religious, social, educational, economic and cultural activities in accordance with the principles and traditions of Islam as enshrined in the Holy Quran and Sunnah.

The principal functions of MUIS are as follows:

(a) administration of zakat, wakaf (endowment), pilgrimage affairs, halal certification and da’wah activities;
(b) construction and administration of mosques development and management;
(c) administration of Madrasah and Islamic education;
(d) issuance of fatwas (religious rulings);
(e) provision of financial relief to poor and needy Muslims; and
(f) provision of developmental grants to organisations.

Succession Under Singapore Muslim Law
For Muslims domiciled in Singapore, their estates will be administered in accordance with Muslim law and custom under the AMLA. In this regard, it should be noted that there are different schools in the Muslim faith. Therefore, the precise rules governing the disposition of assets of a Muslim may depend on which school of faith he belongs to. Under the AMLA, the Fatwa (Legal) Committee is responsible for issuing fatwa or religious rulings.

The Fatwa Committee consists of the Mufti of Singapore who acts as Chairman of the committee, two members appointed from the MUIS Council and two others who are not members of the council. The committee also includes other associate members and resource persons who help to provide relevant inputs before the issue of any religious ruling. The Fatwa Committee adopts the tenets of the Shafi’i school of law. If the following of the tenets of the Shafi’i school of law is contrary to the public interest, the Fatwa Committee may follow the tenets of any of the other accepted schools of Muslim law as may be considered appropriate. In any case where the ruling is requested in relation to the tenets of a particular school of Muslim law, the Fatwa Committee will give its ruling or opinion in accordance with the tenets of that particular school of Muslim law.

Faraid is that section of the Islamic law that deals with the distribution of the estate of a deceased person among his heirs in accordance with Allah’s decree in the Holy Quran and according to the hadis or tradition of the Messenger of Allah. Estate is described as all the assets and liabilities of a deceased person which, according to Islamic law, may be inherited by the deceased person’s heirs. This would include:

(a) immovable property;
(b) movable property;
(c) money owed to a deceased person;
(d) property that has been mortgaged or pawned by a deceased person and that is redeemable;
(e) property purchased by a deceased person during his lifetime for which payment has been made by him but which has not been delivered to him until his death;
(f) maskahwin that has yet to be paid to a wife until the wife’s death;
(g) other assets such as savings, savings in Central Provident Fund, shares, unit trusts, bonds and insurance policies approved by Islamic law;
(h) all the aforesaid property in and outside the residence of a deceased person; and
(i) all other assets of material value.

When a person dies, those living must do the following with the estate that the deceased leaves behind, in the following order:

(i) to discharge all his religious obligations such as zakat, kaffarah or penalties for oath;
(ii) to pay for his funeral expenses;
(iii) to settle all his debts to his fellow beings;
(iv) to execute his will. A will is not for a person’s heirs. The amount of estate provided for in a will for disposal shall not exceed one-third of the remaining estate after the settlement of (i) to (iii) above; and
(v) to distribute the remaining estate among his heirs after settlement of (i) to (iv) above.

Conclusion
It is important to understand Muslim inheritance and succession laws. These laws and rules may have an impact on how the estate of a Muslim individual ought to be distributed. It is also important to consider these laws and rules carefully in advising Muslim clients on inheritance and estate matters.

Tan Su Tiak and Edmund Leow
Baker & McKenzie.Wong & Leow
E-mail: edmund.leow@bakernet.com