Inheritance & Estates Administration in Ghana
This guide explains the process and costs involved in applying for Letters of Administration and Probate in Ghana.
Letters of Administration (L/A), What is it?
The Courts will issue Letters of Administration when a person dies without making a Will. The Court will only grant the L/A to a qualified person.
The person who is granted L/A becomes the Administrator of the estate. This means that he has the right to act on behalf of the deceased person. The Administrator has access to all the properties of the deceased. He must deal fairly with the estate and share the properties in accordance with PNDCLaw 111.
You can purchase a copy of the PNDCLaw 111 here.
Probate
The Courts will issue Probate to an Executor when a person dies leaving a valid Will. The Executor is the person selected to represent the deceased person.
The Probate is a certificate which authorizes the Executor to act on behalf of the deceased person. The Executor must settle the debts of the deceased and he has access to the bank accounts and all other properties of the deceased. The Executor must share the property in accordance with the Will.
Who Can Get Letters of Administration or Probate?
Administrators (L/A)
When the Court issues letters of administration to a person, that person becomes the Administrator of the deceased’s estate.
The Court will only grant letters of administration to the Spouse, Child, Parent or Customary Successor of a deceased person. This is a hierarchy, that is to say, the most qualified is the spouse and the least qualified is the customary successor. However, it is possible for the Court to appoint two or more Administrators at the same time.
The lawfully appointed Administrator has access to the entire estate of the deceased including bank accounts, buildings, cars, etc.,. He must deal honestly and fairly with the estate and distribute the properties in accordance with PNDCLaw 111.
Surviving Spouse
The first priority on the hierarchy is the Surviving Spouse. Consequently, only the legally married wife or husband of the deceased is recognized as a Surviving Spouse to be an Administrator. The law will recognize an Ordinance Marriage, Customary Marriage or Mohammedan Marriage as a legal marriage. However, Divorcees, Boyfriends, Girlfriends, Concubine, etc., are all excluded.
Surviving Child
Where the Spouse is not available or unable to apply for L/A, then the Surviving Children have the second priority to apply for L/A.
The surviving children are the biological or legally adopted children of the deceased. This means that Nephews, Nieces, Cousins etc., are all excluded unless they were legally adopted by the deceased.
Surviving Parent
The biological or legal adoptive Parents of the deceased are the Surviving Parents and may apply for L/A. They have the third priority if the Spouse and Children are not available or unable to apply for L/A.
Customary Successor
The Law also allows the Customary Successor of the deceased to apply for L/A. The family of the deceased appoints a Customary Successor in accordance with the Customary Law and culture of the tribe that the deceased belonged to. Where the Spouse, Children and Parents are unable to apply for L/A, the Customary Successor has the fourth priority to apply.
Administrator General of Ghana
In some special circumstances, the Court will appoint the Administrator General of Ghana as Administrator of the estate of a deceased person. The most basic example is where a person dies and there are no surviving relatives, the Court will grant the L/A to the Administrator General. The Administrator General is a Public Officer at the Registrar General’s Department.
The Court may also appoint the Administrator General as a neutral, independent Administrator in cases where there is a dispute between the family members or where they cannot agree on the property distribution.
Executor (Probate)
A Testator is a person who makes a Will. The Testator appoints an Executor in the Will. After the Testator dies, the Executor is the one who will act on his behalf.
The Executor also has a duty to act honestly and fairly. He fulfils the desires of the deceased as stated in the Will. He must settle the debts of the deceased, handle all accounts and distribute the properties mentioned in the Will. You can learn more about Wills in our explainer here.
The Testator may appoint any adult person as an Executor of the Will. During the reading of the Will, the identity of the Executor will be revealed. He must then apply to the Court for probate or renounce Probate.
If the Executor obtains Probate, then they must proceed to act on behalf of the deceased to deal with any issues that arise and to distribute the properties in accordance with the Will. If the Executor renounces Probate, the Court will appoint an Administrator to distribute the estate in accordance with the Will.
How to Get Letters of Administration or Probate?
The Application
The Applicant must file the Application at the District Court, Circuit Court or the High Court in the area where the deceased had his place of residence. There are several exceptions to this rule, so please consult your lawyer to assist you determine the appropriate Court to bring an Application for L/A or Probate.
Supporting Evidence
The Applicant must prove the death of the deceased person. A Death Certificate endorsed by a licensed doctor is sufficient proof of death. In the absence of a Death Certificate, the Court may accept a burial permit or other similar evidence.
The Court will also require proof that all the qualified persons and beneficiaries are aware of the Application. The Applicant needs to show that he or she is not secretly applying behind the backs of the family members.
There must be an inventory of the properties of the deceased person. This is usually a list of all the deceased’s persons property, including houses, land, cars, bank accounts, farms, etc.,
The Administrator or Executor will also swear an oath to distribute the estate in accordance with the requirements of the law.
The Judge will grant the Application if it satisfies the legal requirements.
Notice To The Family
The Judge may direct a Court Bailiff to paste a notice at the residence of the deceased for up to 21 days. This will let the family and beneficiaries know of the Court proceedings for Letters of Administration or Probate.
The Court will finally release the certificate (L/A or Probate) to the Applicant if no Caveat is filed within the 21 days.
Caveat (Warning)
“Caveat” is Latin for “Warning”. A Caveat is a legal process. A person who files a Caveat is known as a Caveator. Where a person has an interest in a property which is under administration, they can file a Caveat to challenge the Application for Letters of Administration.
For instance, if a customary successor is applying for L/A without informing the Surviving Spouse, the spouse may file a Caveat to challenge the Application.
The Caveator will have to justify the Caveat. They must give detailed reasons for challenging the Application.
If there is merit in the Caveat, the Court has power to make orders to resolve the issues raised by the Caveator. The Court will dismiss the Caveat if it has no merit.
The Application process will continue after the Caveat is resolved.
Costs Involved
There are 3 levels of payments in the Application process. The Lawyer’s Fees, paid to your Lawyer for legal services, the Court Fees paid to the Court for filing of your documents and the Estate Duty levied by the Court on the value of the estate.
Lawyer’s Fees
The Solicitor’s fees usually depends on the size and value of the estate. In other words, a small estate will attract a smaller legal fee than a large estate. Estates smaller that GH₵200,000.00 attract a maximum legal fee of GH₵14,000.00.
Estates greater than GH₵200,000.00 will attract the same legal fee of GH₵14000.00 in addition to a maximum of 5% on the remainder.
It is worth noting that an experienced senior lawyer will charge more than a lawyer who is fresh out of law school. However, the charges are not arbitrary, the Ghana Bar Association determines the legal fees of lawyers and the 2022 GBA Scale of Legal Fees provides the most current guide for legal charges in Ghana. Inheritance cases are dealt with at page 8 of the Scale of Fees.
Court Fees
The Administration process is done by filing legal processes at the Court. The Courts charge a filing fee for every legal process filed. The filing fee is a small charge that is levied for every document or legal process filed.
Each legal process has its charge and the charges are determined by the Rules of Court Committee. The most current filing fees are in the Civil Proceedings (Fees and Allowances) (Amendment) Rules 2014 (C.I.86).
The amount involved for each process depends on the particular type of process being filed. It may be as little as GHc50, GHc500, GHc1,000 or more.
The total amount to be paid as filing fee throughout the application process is impossible to pre-determine. This is because every case is different and may require different legal solutions. However, for a small estate with no contentions and no family disputes, about GHc500 to GHc1000 will be a reasonable budget for filing fees.
Estate Duty
The Law levies an Estate Duty on the estate. It is based on the value of the estate. It is approximately 1% – 3% of the value of the estate.
The Court will only release the actual Certificate (L/A or Probate) after the Estate Duty is paid.
Additional Expenses
Apart from the official costs, there are other incidental expenses. These are necessary for a successful estate administration. They are not paid to the Lawyer or Court.
These include incidental costs like transportation, and other similar costs, etc.,.
The Administrator or Executor ought to pay for all expenses out of the estate. They must settle the expenses before the distribution can take place. Therefore, it is advisable for Administrators and Executors keep receipts of payments made on behalf of the estate. This will allow them to claim the amounts involved from the estate before distribution.
The Administrator or Executor may not claim wages, salary or Income. It is only where the Administrator or Executor is a lawyer, accountant or some other Expert offering professional services that they may claim wages, salary or Income.
After Letters of Administration What Next?
The Distribution
The Administrator or Executor is required to distribute the estate. They may only do so after the grant of Letters of Administration or probate.
The PNDCLaw 111 requires an Administrator to distribute an estate in accordance with PNDCLaww 111. Check out our explanation of Property Distribution under PNDCLaw 111 to see what the Distribution percentages are.
You can purchase a copy of the PNDCLaw 111 here.
Similarly, the Executor will distribute the estate in accordance with the Will.
Vesting Assent
A Vesting Assent is a legal document. It transfers ownership from the deceased person to the beneficiaries who will inherit.
Only the Administrator or Executor may issue a Vesting Assent. A Lawyer may assist with the preparation of the Vesting Assent.
Final Steps
You may have to register the transfer of ownership with the appropriate government authorities.
For instance, The Lands Commission registers buildings and landed properties. Driver and Vehicle Licensing Authority (DVLA) registers motor vehicles. The Central Securities Depository (CSD) registers company shares and other securities.
Once you obtain Vesting Assent and register it with the appropriate government agency, then the Administration process is complete.
Thanks for reading, please share your comments below. We are always grateful for feedback.
155 responses
In my grandfathers Will. She l ft a house for my grandmother and three children. My grand mother has passed away as well as my mom and my auntie has passed a way. The only living family is my uncle. My siblings and I wanted the share of our mothers but our uncle is stating we are grand children and not part of it. Please advise.
It depends on how the property was passed by your grandfather to his spouse and children. It is possible that your uncle is right, it is also possible that you and your siblings are right. You need to engage a lawyer for legal advise. We cannot do that here.
Please my father passed away when he started receiving his Ssnit allowance for the first year, so after his funeral I went to a nearby court for letter of administration. But when I went there, the registrar was seeking for 1,500 Cedis before he can file for the LA. so I want to know if that’s the right amount he’s requesting from me. My father left with no property but has an amount of money in the bank
We cannot give legal advice on this platform, we can only educate and inform, please consult a lawyer for legal advice. The filing fees are based on the value of the estate. So if the estate is anywhere close to or more than GHc100,000, then that figure may be accurate. However, some Registrar’s also charge personal fees to prepare some of these legal documents which is illegal and punishable by fine or imprisonment. I recommend that you engage a lawyer for legal advice and legal services.
I am assisting a South African resident who owns assets in Ghana with his estate planning. On some websites I see the estate tax rate is 1 – 3% and on others I see that it has been abolished. Can you please confirm? Also, one what is it calculated? Gross value of all the assets or perhaps only on immovable property? My client has shares in a private company and property in Ghana. Does Ghana recognise trusts and will he be able to bequeath these assets in Ghana to an offshore trust?
Please note we cannot give legal advice, we can only educate and help to understand the Ghana law on a subject.
1. The ‘Estate Duty Act of 1965’ has been repealed.
2. However, there is a ‘Civil Proceedings (Fees and Allowances) (Amendment) Rules of 2014 (CI 86) which imposes a 3% ‘fee’ on the gross value of the assets in the estate. This is an amendment of CI 55 from 2007 which sets out the fees charged for filing documents at the Court.
3. So, we still call it an ‘estate tax/duty’ even though officially it is not a ‘tax’ properly so called. It looks like a tax, walks like a tax and barks like a tax, so therefore it is a tax even if they want to call it a ‘fee’.
4. The Ghanaian Courts will recognize a valid legal title/ownership. (Including trusts) validity may be established as a question of law if it is based on Ghana law or as a question of fact if it is a foreign law.
Hello Lexis, does beneficiary has legal right to challenge the Will if he or she is not given notice to be part of the Probate case proceedings?
Your question is too vague, what kind of notice? what kind of probate proceedings? what kind of challenge to the Will? A beneficiary does not have an automatic right to participate in an application for Probate. That is for the Executor. If the Executor fails then the beneficiary or other qualified person may use the requisite process to replace the Executor.
Hello, please does the court keep the original death certificate with them after issuing the letter of administration
The Court does not take the original documents, the court will only keep photocopies. Although, they may examine the originals to verify their authenticity.
For example, Kofi, Ama and Aku were listed in the LA and Vesting Assent But in the deed on shearing Kodjo and Kwaku were added to the above mentioned names. Please is Legal?
The Administrator has the responsibility to share the estate. All the biological and adopted children of the deceased have a right to enjoy their share of the estate. SO, it is possible that only one (1) child will be named as an Administrator, but all the rest will have their names appearing on the ownership documents as beneficiaries. You need to engage a lawyer for legal advice we cannot give legal advice here.