Key Takeaways
- If your loved one left a Will, you need Probate. If they did not leave a Will, you need Letters of Administration (L/A).
- Distributing, selling, or locking up a deceased person’s assets without court authorization is a criminal offense known as Intermeddling.
- The court prioritizes the Surviving Spouse and Children above all others. Extended family members cannot simply take over.
- Securing your probate or L/A may require paying Lawyer’s Fees, Court Filing Fees, and a mandatory 1% to 3% Estate Duty to the State.
- Probate or L/A do not grant ownership. You must legally transfer the assets to the legal beneficiaries using a Vesting Assent.
Where Do You Start?
Before taking any action regarding a deceased relative’s property, you must answer one critical question to determine the exact legal path: Did your loved one leave a valid Will?
If YES (They Left a Valid Will): You Need PROBATE When a Testator (the person who made the Will) passes away, the Executor named in the Will must apply to the Court for Probate. Probate is the official certificate that proves the Will is legally valid and authorizes the Executor to act. The Executor must settle the deceased’s debts and distribute the bank accounts, houses, and other properties exactly as the Will instructs.
If NO (They Died Without a Will): You Need LETTERS OF ADMINISTRATION When a person dies without making a Will (known as dying “intestate”), the court will issue Letters of Administration (L/A). Because there is no Will to name an Executor, the court will appoint an “Administrator.” The Administrator 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.
WARNING!!!
Intermeddling: It is a very common mistake in Ghana for family members to immediately start sharing money, moving cars, taking over shops, or locking up rooms right after a funeral. Handling a deceased person’s estate without explicit Probate or Letters of Administration from the court is a serious criminal offense under Ghanaian law known as Intermeddling. It can result in heavy fines, imprisonment, or both.
You can purchase a copy of the PNDCLaw 111 here.
Who Can Apply for Letters of Administration? The Strict Legal Hierarchy
The court does not grant Letters of Administration to just anyone. The law establishes a strict hierarchy of priority. A person in a lower category can generally only apply if those above them are unavailable or unable to act.
Who Can Apply?
Surviving Spouse
The legally married wife or husband of the deceased.
Surviving Child
The biological and adopted children of the deceased.
Surviving Parent
The biological or adoptive parents of the deceased.
Customary Law
The extended family of the deceased.
The Surviving Spouse (Highest Priority)
The Surviving Spouse holds the first priority. The law only recognizes a legally married husband or wife. This includes formal Ordinance, Customary, or Islamic marriages. The court strictly excludes unmarried partners, fiancés, side chicks, and divorced spouses.
The Surviving Children
Surviving children hold the second level of priority where the spouse is unavailable or unable to apply. This group includes all biological and legally adopted children of the deceased. The court completely excludes nephews, nieces, and cousins, unless the deceased legally adopted them during their lifetime.
The Surviving Parents
The parents of the deceased hold the third priority where the spouse and children are unable. This applies to biological parents or legally adoptive parents. They can step forward to apply if the spouse and children are unavailable.
The Customary Successor
The Customary Successor holds the fourth level of priority. The extended family officially appoints this person based on local tradition and Customary Law. They may apply if no immediate family members are available or willing to act.
The Neutral Option: The Administrator General
Sometimes, families reach a complete deadlock over an estate. Bitter disputes can halt the entire administrative process. In such cases, the court can appoint the Administrator General of Ghana. This public officer acts as a neutral, independent administrator to secure the estate. The court also uses this option when a person dies with no surviving relatives at all.
Who Can Apply for Probate?
The 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.
How to Get Letters of Administration or Probate?
The Court Procedure (Step-by-Step)
The court process for securing Letters of Administration follows a strict timeline. The law requires applicants to complete these specific steps before the judge releases the final certificate.
Step 1: Filing the Application
The process begins by filing formal application papers. The applicant submits these documents to the District, Circuit, or High Court. The law usually requires filing in the district where the deceased actually lived. Choosing the wrong court often causes costly delays.
Step 2: Providing the Evidence
The court requires strong proof before granting the application. The applicant submits an official Death Certificate or a valid burial permit. They also provide a full inventory of all known properties, lands, and bank accounts. Furthermore, the law expects all primary beneficiaries to know about the application. Secret applications behind the family’s back usually fail.
Step 3: Swearing the Oath
The intended administrator swears a formal oath before the court. They solemnly promise to manage the estate honestly. They also swear to distribute the assets exactly as the statutory laws require.
Step 4: The 21-Day Public Notice
The judge typically orders a 21-day public notice. A court bailiff physically pastes this notice at the deceased’s last known residence. This alerts the extended family and any creditors about the ongoing court proceedings.
Step 5: Managing Caveats (The Family Warning)
Any interested person can pause the application process. They do this by filing a legal document called a “Caveat” (a formal warning). A caveat acts as an emergency brake. It freezes the application until the judge resolves the dispute raised by the caveat. The person filing the caveat must justify their challenge/interest in court.
Step 6: The Final Grant
The court issues the final Letters of Administration certificate after the 21 days expire. This only happens if no one files a caveat, or after the judge legally dismisses all active caveats.
After Letters of Administration What Next?
Winding Down the Estate
Winding down the estate marks the final phase of the administration process. It happens after the administrator pays all debts and distributes the properties to the beneficiaries. The administrator officially wraps up the legal and financial affairs of the deceased. This final step ensures no legal or financial loose ends remain open.
The law requires a strict final accounting during this phase. The administrator must document every pesewa of income received and every expense paid. The court takes this financial transparency very seriously. Failing to provide a complete and accurate account constitutes a criminal offense. The law punishes this failure with heavy fines, imprisonment, or both.
The Distribution
The Administrator or Executor is required to distribute the estate. The PNDCLaw 111 requires an Administrator to distribute an estate in accordance with PNDCLaww 111. Learn more about Distribution under PNDCLaw 111 here.
Similarly, the Executor will distribute the estate in accordance with the Will.
After the one (1) house and personal belongings are given to the surviving spouse and children, the rest of the estate, the Residue, is shared as shown here.
Spouse
Jointly entitled with children
Children
Jointly entitled with spouse
Parents
Out of the residue estate
Customary Family
Distributed by tradition
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.
After the vesting issues it may be necessary 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 transfer of ownership from the deceased to the beneficiary is complete.
How Much Does the L/A Cost in Ghana?
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.
Costs of L/A in Ghana
Three (3) main types of costs involved in Letters of Administration proceedings
Court Fees
Paid to the Court
As low as GHc50 up to GHc1000+. Cost of filing legal documents in Court.
Legal Fees
Paid to the Lawyer
GHc14,000 max for GHc200,000 estate. GHc14,000 + 5% for estate greater than GHc200,0000.
Estate Duty
Paid to Court/Government
3% on the value of the estate.
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.
Legal Fee
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.
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. These are all negotiable.
Please note that the Solicitor’s Fee is paid to the lawyer for legal services and it is separate from the fees paid to the court and other incidental fees/bills.
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.
Is the Estate Duty a hidden Inheritance Tax? or is it just an administrative fee? Find out our analysis on why we think the Estate Duty is an Inheritance tax masquerading as a court fee in Ghana. Hidden Inheritance tax in Ghana
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.
Need Specific Legal Guidance? The information provided in this guide is for educational purposes and does not constitute legal advice. Because inheritance laws can be complex and highly specific to your family’s circumstances, we strongly recommend consulting a qualified lawyer before making any major decisions.
You may:
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.