Estate Planning in Ghana for US Citizens (2026 Guide)

Table of Contents

• Introduction
• TLDR
• Part I: Ghana’s inheritance laws
• Part II: US tax rules for citizens with Ghanaian assets
• Part III: How to build a cross-border estate plan
• Part IV: Family, customary law, and what to expect
• Part V: What happens when a US citizen dies in Ghana
• Part VI: Ghana vs the United States at a glance
• Part VII: Your action plan
• Conclusion
• Sources

Introduction

If you are a US citizen with ties to Ghana, you face a unique estate planning challenge. You must deal with two different legal systems, two sets of inheritance rules, and US tax obligations that follow you no matter where your assets are located. This is true whether your connection to Ghana is through family, real estate, a business, or long-term residence.

The cost of not planning is high. Without a proper plan, your Ghanaian assets could get stuck in lengthy court proceedings, family disputes rooted in customary traditions, or inheritance rules that divide your property in ways you never intended. At the same time, your entire worldwide estate may be subject to US federal estate tax, which catches many families off guard.

This guide explains both sides of the picture clearly. It covers Ghana’s inheritance laws, US tax rules, how to coordinate a plan across both countries, what customary family expectations mean in practice, and the concrete steps you need to take.

TLDR

• Ghana has two realities at once: statutory inheritance law and customary family expectations. Your plan must address both.
• Without a will, Ghana’s intestate shares apply (fixed fractions for spouse, children, parents, and customary family).
• Probate in Ghana is effectively mandatory to transfer Ghana assets (banks and land registries rely on a court grant).
• Foreigners face land restrictions: non-citizens generally cannot hold freehold land and are typically limited to leasehold terms (commonly up to 50 years).
• US citizens are taxed on worldwide estates and may have additional reporting (Form 706, 709, 3520, FBAR, Form 8938).
• Most cross-border plans work best with two coordinated wills (one for US assets, one for Ghana assets) drafted to avoid accidental revocations.

Part I: Ghana’s inheritance laws

Two systems running side by side

Ghana has two overlapping legal systems when it comes to inheritance: statutory law and customary law. Understanding both is essential.

Statutory law is the written law that applies to everyone in Ghana, regardless of ethnicity. The two main statutes are the Wills Act 1971 (Act 360), which governs how wills are made and enforced, and the Intestate Succession Law 1985 (PNDCL 111), which governs what happens to assets when someone dies without a will.

Customary law varies by ethnic group and region. Among the Akan people, which includes the Ashanti and Fante, property traditionally passes through the mother’s side of the family. This means assets go to a man’s brothers and nephews rather than to his own children. Among patrilineal groups such as the Ewe and Ga-Dangme, property passes through the father’s side. These traditions carry strong social weight and can lead to family disputes even when a valid written will exists.

For US citizens, the practical risk is this: if you die without a clear, properly executed will, members of your extended family may assert competing claims based on different legal traditions. A well-prepared estate plan addresses this risk head-on.

The Wills Act 1971 (Act 360)

What makes a will valid in Ghana

For a will to be legally valid in Ghana, all of the following must be true:

• The person making the will (the testator) must be at least 18 years old.
• The will must be in writing.
• The testator must sign the will, or direct someone else to sign it in their presence.
• At least two witnesses must be present at the same time when the testator signs, and both witnesses must also sign the will in the testator’s presence.
• If the testator is blind or cannot read, the will must be read aloud to them before they sign.
• Any executor named in the will must be at least 21 years old.

Important witness rule: if a person who will receive a gift under the will is also one of the witnesses, that gift becomes void. The will itself stays valid, but the witness-beneficiary loses their inheritance. Witnesses should always be people who have nothing to gain from the estate.

Revoking a will

A Ghanaian will can be cancelled in two ways: by physically destroying the document, or by making a new written will that clearly states it replaces the old one. If you have both a US will and a Ghanaian will, be careful. A standard clause that says “I revoke all prior wills” could accidentally cancel the will in the other country. Your attorneys in both countries need to review both documents together.

Does Ghana accept a US will?

Yes. Section 15 of the Wills Act states that a will made outside Ghana is valid for Ghanaian assets if it was properly executed under the laws of the place where it was signed, the testator’s country of domicile, or the place where the assets are located. In plain terms: a properly witnessed US will is generally accepted by Ghanaian courts.

Protecting dependents

Even if you have a valid will, certain close family members can go to court to ask for a larger share. A surviving spouse, minor children, or parents can petition the High Court within three years of probate being granted if they believe the will did not make reasonable financial provision for them. Courts can award lump sum payments or ongoing financial support to meet the applicant’s needs. A will that appears to cut out close family members entirely is more likely to be challenged.

Storing your will safely

Section 12 of the Wills Act allows you to deposit your original will with a public officer such as a court registrar or a licensed attorney, sealed, during your lifetime. This is optional but strongly recommended. It protects the will from being lost or tampered with, and it makes the probate process faster and easier for your executor after your death.

What happens without a will: Intestate succession (PNDCL 111)

If you die without a valid will, or if your will does not cover all of your property, Ghana’s Intestate Succession Law 1985 (PNDCL 111) takes over. It sets out fixed shares that cannot be changed by private family agreement.

When the deceased is survived by both a spouse and one or more children, the estate is divided as follows:

These fractions shift if some of those groups are not present. For example, if there is no surviving spouse, that share goes to the children. If there are no parents, their share goes to extended family. If there are no customary heirs at all, that portion is divided among remaining blood relatives.

Going through probate in Ghana

Why probate is always required in practice

No matter what nationality the deceased held, any estate that includes property in Ghana must go through the Ghanaian court system before assets can be transferred. Ghana’s High Court (Probate Division) handles estate matters. Banks will not release funds, and land registration authorities generally will not transfer property interests without a court-issued grant.

There are two types of court grant:

• Grant of Probate: issued when a valid will names an executor who then applies to the court.
• Letters of Administration: issued when there is no will, or when the named executor cannot act. In that case, the closest next of kin applies to administer the estate.

Documents you will need

• Original certified death certificate
• Original will and any codicils (if there is a will)
• Marriage certificate (if the spouse is an heir)
• Birth certificates of children (if children are heirs)
• Ghana national ID or passport of the executor (or acceptable identification as required)
• Passport copies of all named heirs
• Property title deeds and land lease agreements
• Bank account statements
• Life insurance policy documents
• A complete list and valuation of all estate assets
• Sureties or guarantors for the executor’s bond (where required)

How long does probate take?

For straightforward, uncontested cases, the process is often a few months. After the application is filed, notice requirements may apply, including publication steps and a waiting period for objections. Contested cases can take much longer.

What does probate cost?

Attorney fees for a straightforward probate matter are often quoted as a flat amount, a percentage of the estate’s value, or a hybrid, depending on complexity. Official court fees, including publication and filing costs, may be based on the gross estate value. Always get receipts for every payment. If anyone demands unofficial payments, treat that as a red flag and escalate through proper channels with your lawyer.

After the grant: Distribution and vesting assent

Once the court grant is issued, the executor collects the estate assets, pays debts, and prepares a formal distribution document (often called a Distribution and Vesting Assent) to transfer each heir’s specific share. Heirs do not automatically control their inheritance just because the court has issued the grant. For real property, additional registration steps are typically required. Overseas heirs often overlook this step, which can cause significant delays.

Can a foreign probate order work in Ghana?

Yes, with conditions. If a US probate court has already issued a grant for the deceased’s estate, Ghana may recognize and “seal” that foreign grant under Ghana’s Administration of Estates framework, provided local procedural requirements are satisfied and any applicable duties or fees are paid. This can be useful when US probate finishes first and the Ghana assets are relatively simple.

Land ownership rules for foreign nationals

This is one of the most important rules for US citizens with Ghanaian property. Ghana’s Constitution and land statutes restrict non-citizens from holding freehold interests in land. In many cases, non-citizens are limited to leasehold interests, and long leases to non-citizens are commonly capped (often referenced as up to 50 years). Corporate ownership structures can also affect landholding rights.

What this means in practice:

• A US citizen cannot simply inherit and hold certain land interests indefinitely if the resulting interest violates non-citizen restrictions.
• If land is held through a company, the company’s ownership structure can trigger restrictions that apply to non-citizens.
• US citizens who also hold Ghanaian citizenship are generally treated as citizens for landholding purposes.

If you own property in Ghana, confirm the exact legal basis of your title, whether freehold, leasehold, customary allocation, or a family arrangement, and make sure it is properly documented and registered. Unclear title is far easier to resolve while you are alive than after your death.

Part II: US tax rules for citizens with Ghanaian assets

The US estate tax covers your worldwide assets

Here is something that surprises many US citizens living abroad: the US federal estate tax considers what you own worldwide. Your Ghanaian real estate, bank accounts, business interests, and other Ghanaian property can all be part of your gross estate for US purposes.

How much is exempt?

The federal estate and gift tax exemption changes over time and is indexed based on inflation and legislation. Many cross-border plans fail because they rely on an old exemption number. Your US estate planning attorney or US tax professional should confirm the current exemption in the year you update your plan, not just when you read an article.

The tax rate and filing deadline

For estates above the applicable exemption, the federal estate tax rate can reach 40%. The executor generally must file IRS Form 706 within nine months of the date of death if filing is required based on the estate size and reporting rules. An extension may be available for filing paperwork, but paying any tax owed is still time-sensitive.

Can you get a credit for Ghana’s probate-related fees?

If a foreign country charges a true “death tax” on assets included in your US taxable estate, a foreign tax credit may apply in some circumstances. Ghana does not operate a classic US-style estate tax system, but estates often pay court and administrative charges during probate. Whether any Ghana charge is creditable for US estate tax purposes depends on its legal nature and the facts of the case. This is a specialist question for a US tax attorney or CPA.

The gift tax: Form 709

The US gift tax applies to transfers made during your lifetime, regardless of where the property is located or where the recipient lives. The gift tax and estate tax share the same lifetime exemption, so gifts can reduce what remains available later.

• There is an annual gift exclusion per recipient that changes over time.
• Gifts above the annual exclusion typically require filing Form 709.
• Gifts to a spouse who is not a US citizen have special limits and do not always qualify for the same unlimited marital rules as citizen spouses.
• Gifts of Ghanaian property, including transfers of interests in Ghana land or businesses, may still be reportable for US purposes.

Receiving inheritances or large gifts from Ghana: Form 3520

If you are a US person and you receive gifts or bequests from foreign individuals or estates totaling more than the reporting threshold in a calendar year, you may need to report that on IRS Form 3520. The money is not necessarily taxable income, but penalties for failure to file can be severe. This form is one of the most common compliance gaps for US citizens with family in Ghana.

Annual reporting requirements: FBAR and FATCA

FBAR: FinCEN Form 114

If you have financial accounts in Ghana and the combined value of all your foreign accounts exceeded the reporting threshold at any point during the year, you generally must file an FBAR (FinCEN Form 114). This filing is separate from your tax return and has strict penalties for noncompliance.

FATCA: Form 8938

US citizens living abroad may also need to file IRS Form 8938 (Statement of Specified Foreign Financial Assets) if their foreign assets exceed applicable thresholds. Form 8938 is filed with your annual Form 1040.

Foreign trusts: Forms 3520 and 3520-A

If you create or receive distributions from a foreign trust, special US reporting rules can apply. As the US owner of a foreign trust, you may have annual filings (Form 3520-A) plus transaction reporting (Form 3520). Even borrowing money from a foreign trust or using trust property can trigger reporting. These rules are complex and usually require specialist advice.

The US-Ghana income tax treaty

Ghana and the United States have an income tax treaty that addresses categories like income, dividends, and interest. However, there is not a dedicated estate or gift tax treaty between Ghana and the United States. Estate and gift tax questions typically rely on domestic law in each country plus any applicable US credit rules.

Social Security and SSNIT

US citizens living in Ghana can still receive US Social Security payments, and the US can continue to tax those benefits under US rules. Ghana also operates SSNIT for certain workers. If you have retirement accounts like 401(k)s or IRAs, beneficiary designations and distribution rules remain a major part of your estate plan regardless of where you live.

US state estate taxes

Some US states have their own estate or inheritance taxes, sometimes with lower exemptions than the federal level. If you kept a legal domicile in a state (home, driver’s license, voter registration, and similar ties), that state may claim taxing authority at death even if you were living abroad. This varies widely by state and is worth reviewing with a local attorney if your facts are complicated.

Part III: How to build a cross-border estate plan

You need a team in both countries

No single professional can cover Ghana probate practice and US international tax compliance at a high level. A realistic team usually includes:

• A US-licensed estate planning attorney with international experience.
• A Ghanaian attorney who works with the Wills Act, PNDCL 111, land law, and court probate procedure.
• A US CPA or tax attorney who handles expatriate compliance (FBAR, FATCA, Form 706, Form 709, Form 3520).
• A financial advisor who can plan liquidity, especially if tax or urgent expenses may be due before Ghana property can be sold.

The US Embassy in Accra can help with certain consular services, including notarization and documentation, but it does not draft estate planning documents or administer estates.

Should you have two wills?

For US citizens with significant Ghanaian assets, the most practical approach is often two separate wills that are carefully coordinated:

• US will: governed by your US state of domicile and focused on US assets.
• Ghana will: governed by Ghanaian law and focused on Ghana assets.

A valid US will is generally recognized in Ghana under Section 15 of the Wills Act, so a separate Ghana will is not required. However, having one offers practical advantages:

• It can reduce the time and friction of proving a foreign will in a Ghanaian court context.
• It can be drafted to match Ghana property categories and execution formalities.
• It can address customary family expectations in Ghana directly.
• It lets you name a local executor who can act in Ghana without constant international coordination.

Critical detail: your two wills must be reviewed together. Each should clearly state which assets and jurisdiction it covers. Avoid blanket revocation language unless it is carefully limited so you do not accidentally revoke the other will.

Sample Ghanaian will opening clause (illustration only)

How trusts fit in

US revocable living trusts

A revocable living trust can help US assets pass without US probate, but it does not automatically bypass Ghana probate for assets located in Ghana. Ghana’s process focuses on local transfer authority for Ghana assets.

Ghana-law trusts

Ghana recognizes trusts created under Ghanaian law, including structures used to hold and manage property over time. However, transferring assets into trusts can create major legal and tax consequences on the Ghana side, the US side, or both. Use professional advice in both countries before doing this.

Offshore trusts

Some people consider trusts in third-country jurisdictions. These add cost and significant US reporting burdens (including Forms 3520 and 3520-A). They should only be considered when the benefit is clear and the compliance burden is understood.

Using a Ghanaian company to hold assets

If you own multiple properties or a substantial business in Ghana, holding those assets through a Ghanaian private company (under the Companies Act 2019, Act 992) can simplify administration. Instead of transferring multiple assets at death, the estate transfers shares in the company.

This structure has tradeoffs:

• The company needs ongoing governance, annual filings, and tax compliance in Ghana.
• As a US citizen shareholder, you may face additional US reporting, depending on your ownership percentage and the company’s classification.
• Land restrictions that apply to non-citizens can also affect companies depending on ownership structure.

Powers of attorney

A durable financial power of attorney can let a trusted person manage your Ghana financial affairs if you become unable to act. For use in Ghana, these documents are typically notarized and may require additional authentication depending on how and where they were executed. The document should explicitly authorize actions with banks, land authorities, and courts.

Advance health care directive

Ghana does not operate a single, uniform “living will” statute in the way some US states do. Still, a clear written statement of your wishes about medical treatment and end-of-life choices, signed and properly witnessed or notarized as advised, can help your family and doctors if you cannot speak for yourself.

Life insurance and beneficiary designations

Life insurance is one of the most practical tools for solving a common cross-border problem: liquidity. If a large part of your estate is Ghana real estate that cannot be sold quickly, your heirs may struggle to pay urgent expenses or tax obligations on short timelines.

Review beneficiary designations after any major life event: marriage, divorce, birth of a child, or the death of a beneficiary. Outdated designations are one of the most common and avoidable estate planning mistakes.

Part IV: Family, customary law, and what to expect

Family expectations are real and must be addressed

For many US citizens of Ghanaian heritage, estate planning is not just legal documents. It is also about family relationships, cultural obligations, and community expectations that may have nothing to do with written law. Extended family members may believe they are entitled to a share based on customary tradition even if a valid statutory will says otherwise.

A purely legal plan that ignores these realities can lead to family conflict, court challenges, and long-term relationship damage. The most durable plans acknowledge family realities proactively, whether through specific provisions in the will, direct family conversations, or documented agreements with key relatives.

Protecting your surviving spouse

Ghana’s intestate law protects surviving spouses, but the statutory share may not match what you actually intend, especially if your spouse is unfamiliar with Ghana’s processes. A Ghanaian will that addresses the spouse’s right to remain in the family home and clarifies property control is often far safer than relying on intestacy rules.

If your surviving spouse is not a Ghana citizen, land restrictions can create an additional issue. A spouse who inherits certain land interests may not be able to hold them in the same way a citizen can. This needs to be planned for, not discovered after death.

Talk to your family

The best drafted plan can still generate conflict if your family does not understand what you intended and why. Consider sharing the key elements of your plan with the people who matter most, in both countries. In Ghana, where extended family involvement can be strong, clarity before death is often the single most effective dispute prevention tool.

Part V: What happens when a US citizen dies in Ghana

Immediate steps after death

When a US citizen dies in Ghana, several things should happen promptly and in parallel:

• Obtain the official Ghana death certificate through the appropriate civil registration process.
• Notify the US Embassy in Accra. Consular officers can document the death for US purposes and guide next-of-kin on required steps.
• Engage a Ghana probate attorney quickly. Accounts may be frozen and property transfers will require a court grant.
• Locate and secure the original will if one exists (or locate the custodian if it was deposited with a registrar or attorney).
• Begin gathering probate documents (identity, family relationship documents, property documents, and asset inventory).

Two countries, two processes running at once

When a US citizen dies with assets in both Ghana and the US, two legal processes usually run at the same time. In Ghana, the executor or administrator obtains a court grant and distributes Ghana assets. In the US, the executor handles state probate for US assets and any required federal filings. Beneficiaries may receive assets from each country on different timelines.

US tax filing deadlines after death (high-level)

• Form 706: generally due nine months after death if filing is required.
• Form 709: for reportable gifts made in the year of death, typically tied to the final income tax return timeline.
• Form 3520: for heirs receiving reportable foreign gifts or bequests, tied to the heir’s annual filing deadlines.
• FBAR and Form 8938: may apply to foreign accounts and foreign assets in the final year and afterward for heirs.

Exact filing requirements depend on facts. Your US CPA or tax attorney should confirm what applies.

Part VI: Ghana vs the United States at a glance

Part VII: Your action plan

Step 1: List all your Ghanaian assets

• Real property: record the legal basis (freehold, leasehold, customary allocation, family land) and confirm registration status
• Financial accounts: institution name, account numbers, currency, current value
• Business interests: shares in Ghana companies, partnerships, sole trader operations
• Insurance policies: insurer, policy number, named beneficiary
• Personal property of significant value: vehicles, jewelry, artwork
• Debts owed to you by Ghana parties
• Any informal family arrangements that are not properly documented

Step 2: Check your US estate plan for international gaps

• Does your US will accidentally claim to govern your Ghana property?
• Does your named US executor have practical ability to act in Ghana?
• Are beneficiary designations aligned with your will and real-world intentions?
• Are your foreign reporting filings current (FBAR, Form 8938) if applicable?

Step 3: Create a valid Ghanaian will

• Hire a Ghanaian attorney to draft a will compliant with the Wills Act 1971
• Make sure it clearly covers all identified Ghana assets
• Name a Ghana-based executor who is at least 21 and can act locally
• Address customary expectations and sensitive family dynamics directly
• Have Ghana and US attorneys review both wills together to avoid conflicts and accidental revocations
• Consider depositing the original will with an appropriate custodian under Section 12

Step 4: Fix land ownership issues now

• Confirm the legal basis of each land interest and validate documentation
• Ensure registration steps are properly completed where required
• Review company ownership structures if a company holds land
• Resolve informal family land arrangements into documented, enforceable rights
• Plan for heirs who may be non-citizens and may face landholding limits

Step 5: Plan for liquidity

• Estimate possible tax or urgent expense obligations that could arise on tight timelines
• Make sure the estate has liquid assets, not only illiquid property
• Consider life insurance as a liquidity tool, if appropriate
• Ask your advisors about installment options if your estate includes closely held business interests

Step 6: Sign supporting documents

• Durable financial power of attorney designed for Ghana use
• Health care proxy or medical power of attorney
• Advance directive that clearly states your wishes
• Updated beneficiary designations across accounts and policies

Step 7: Stay compliant every year

• File FBAR (FinCEN 114) if you meet the foreign account reporting threshold
• File Form 8938 if you meet FATCA thresholds
• File Form 3520 if you receive reportable foreign gifts or bequests
• File Form 709 if you make reportable gifts above the annual exclusion

Step 8: Review your plan regularly

Review your cross-border plan every three to five years, and immediately after major life changes:

• Marriage, divorce, birth, death of a beneficiary or executor
• Buying or selling significant Ghana assets
• Moving between Ghana and the US, or changing domicile facts
• Major changes in US tax law or Ghana land and succession practice

Conclusion

Estate planning across the United States and Ghana is complex, but manageable if you start early, build the right team, document your wishes clearly, and resolve ownership questions while you still can.

The people who handle this well are the ones who act before a crisis forces them to, who get qualified help in both countries, and who talk openly with their families about what they want to happen. The payoff is more than legal protection. It is peace of mind and fewer disputes after you are gone.

Action Items

1. Inventory your Ghana assets (land, accounts, business interests) and confirm documentation.
2. Confirm how your land is held and whether non-citizen restrictions could affect inheritance.
3. Coordinate a Ghana will with your US will so neither revokes the other by accident.
4. Name an executor who can act locally in Ghana and understands the process.
5. Review beneficiary designations and set a liquidity plan for time-sensitive expenses.
6. Confirm which US filings apply to your situation (FBAR, Form 8938, Form 3520, Form 706/709).

Sources

• Ghana inheritance law for diaspora (internal)
• Can foreigners own land in Ghana? (internal)
• How to find a lawyer in Ghana (internal)
• Open a Ghanaian bank account from the USA (internal)
• Ghana dual citizenship requirements for US citizens (internal)
• IRS Form 706 (US estate tax return)
• IRS Form 709 (US gift tax return)
• IRS Form 3520 (foreign gifts and trusts reporting)
• FinCEN BSA E-Filing (FBAR filing portal)
• US State Department: Death of a loved one abroad