Last Will and Testament (Ghana)

A Last Will and Testament in Ghana records how an individual's assets are to pass to named beneficiaries once it takes effect on death.

The Wills Act, 1971 (Act 360) requires that a will in Ghana must be in writing, signed by the testator at the foot or end of the will in the presence of two or more witnesses present at the same time, and each witness must attest and subscribe the will in the presence of the testator. The testator must be at least 18 years of age (or a member of the Ghana Armed Forces on active service) and of sound mind. A witness to the will cannot benefit under the will — any gift to a witness or to the spouse of a witness is void under Section 9 of Act 360, though the will itself remains valid.

Ghana has a unique and legally significant feature relating to inheritance: the Intestate Succession Law, 1985 (PNDC Law 111), which overrides customary succession rules for self-acquired property where a person dies intestate (without a valid will). Among the Akan peoples (Asante, Fante, Akuapem, Kwahu — approximately 47% of Ghana's population), traditional matrilineal inheritance under the abusua system directed that a man's self-acquired property passed to his maternal nephews rather than to his own children or wife. PNDC Law 111 overrode this for intestate succession, but a valid will under Act 360 gives the testator full control to direct distribution of self-acquired property regardless of ethnic customary rules.

The Administration of Estates Act, 1961 (Act 63) and Order 66 of the High Court (Civil Procedure) Rules, 2004 (C.I. 47) govern probate procedure in Ghana. After the testator's death, the executor named in the will applies to the Probate and Administration Division of the High Court in Accra or the relevant regional High Court for a Grant of Probate, which confirms the executor's authority to collect the estate assets and distribute them in accordance with the will.

A Last Will and Testament in Ghana applies only to the testator's self-acquired property. Family property, stool land, and skin land held under customary tenure are governed by customary law and cannot be disposed of by a personal will under Act 360.

The legal framework governing the Last Will and Testament (Ghana) in Ghana draws on several key statutes and regulatory bodies. Under the Wills Act 1971 (Act 360), the High Court of Ghana has jurisdiction over probate. Section 2 of the Wills Act 1971 sets formal requirements for valid wills. The Intestate Succession Law 1985 (PNDC Law 111) provides for surviving spouse, children, and parents. The Administration of Estates Act 1961 (Act 63) governs estate administration. The Head of Family Accountability under the PNDC Law 111 protects family property interests. Parties executing a Last Will and Testament (Ghana) in Ghana should confirm the document reflects current law, including any amendments enacted since the original drafting date. The Wills Act 1971 (Act 360) sets the foundational requirements.

A Last Will and Testament in Ghana is needed by any adult resident or citizen who owns self-acquired property and wishes to direct its distribution after death, overriding the default intestate succession rules of PNDC Law 111.

A Last Will and Testament is particularly needed in Ghana by members of Akan communities (Asante, Fante, Akuapem) whose self-acquired property would otherwise pass under customary matrilineal succession (abusua) to maternal relatives rather than to the testator's own children and spouse. A will under the Wills Act, 1971 (Act 360) allows the testator to direct property to whomever they choose, including their children and surviving spouse.

A Last Will and Testament is needed by any person in Ghana who owns real property registered at the Lands Commission (LC) — whether a residential dwelling in Accra, a commercial plot in Kumasi, or agricultural land in Tamale — and wishes to specify which beneficiary will inherit that property.

A Last Will and Testament is required when a testator in Ghana wishes to appoint a guardian for minor children, override the default intestate distribution under PNDC Law 111, establish a testamentary trust for the benefit of minor beneficiaries administered through the High Court, or make specific charitable bequests to registered institutions in Ghana.

A Last Will and Testament is needed when a Ghanaian citizen owns assets both in Ghana and abroad and wishes to confirm that the Ghanaian assets are distributed by an executor who can obtain a Grant of Probate from the High Court in Accra under Act 63 and C.I. 47.

A Last Will and Testament is necessary when a testator wishes to appoint a specific bank licensed by the Bank of Ghana (BoG) or a trust corporation as executor to administer a complex estate involving shares listed on the Ghana Stock Exchange (GSE) or other financial assets.

Parties in Ghana should prepare a Last Will and Testament (Ghana) proactively rather than waiting for a dispute to arise. Courts interpret agreements based on the written terms rather than oral representations. Under the Wills Act 1971 (Act 360), the High Court of Ghana has jurisdiction over probate. Section 2 of the Wills Act 1971 sets formal requirements for valid wills. The Intestate Succession Law 1985 (PNDC Law 111) provides for surviving spouse, children, and parents. The Administration of Estates Act 1961 (Act 63) governs estate administration. The Head of Family Accountability under the PNDC Law 111 protects family property interests. Where the transaction involves regulated activities, prior approval from the relevant authority may be required before execution.

A valid Last Will and Testament in Ghana under the Wills Act, 1971 (Act 360) and the Administration of Estates Act, 1961 (Act 63) must contain the following essential elements.

Declaration: An opening declaration that the document is the testator's last will and testament, the testator's full legal name and residential address, and the revocation of all prior wills and codicils.

Capacity: The testator must be at least 18 years of age and of sound mind, memory, and understanding at the time of execution. A will executed when the testator lacked testamentary capacity can be challenged before the High Court under Order 66 of C.I. 47.

Executors: Appointment of one or more named executors — individuals or a trust corporation licensed in Ghana — who will obtain a Grant of Probate from the Probate Division of the High Court in Accra and administer the estate in accordance with the will.

Specific Bequests: Named gifts of specific items of property — for example, a residential property in East Legon, Accra, with its Lands Commission Land Title Number, or specific bank accounts at Ghana Commercial Bank (GCB) or Ecobank Ghana — to named beneficiaries.

Residuary Estate: Disposition of all remaining self-acquired property (the residue) not covered by specific bequests, to named residuary beneficiaries or in stated proportions.

Guardianship: Appointment of a named guardian for any minor children of the testator, with an alternate guardian in case the primary guardian is unwilling or unable to act.

Execution Formalities: The will must be signed by the testator at the foot or end of the will, in the presence of at least two witnesses present simultaneously, and each witness must sign in the testator's presence. Neither witness nor their spouse may be a beneficiary under the will (Section 9, Act 360).

Probate: After death, the executor files the will together with a Petition for Probate with the High Court under Order 66 of C.I. 47 and Act 63. The Court issues a Grant of Probate, which is the executor's authority to deal with estate assets.

Customary Property Note: The will applies only to self-acquired property. Family property governed by customary tenure, stool land administered by the Lands Commission (LC) and the Office of the Administrator of Stool Lands (OASL), and skin land in northern Ghana are not subject to personal testamentary disposition. Forms-legal.com provides this template as a starting point; testators in Ghana with complex estates should consult a solicitor enrolled with the Ghana Bar Association.

Additional compliance elements for a Last Will and Testament (Ghana) used in Ghana include: Under the Wills Act 1971 (Act 360), the High Court of Ghana has jurisdiction over probate. Section 2 of the Wills Act 1971 sets formal requirements for valid wills. The Intestate Succession Law 1985 (PNDC Law 111) provides for surviving spouse, children, and parents. The Administration of Estates Act 1961 (Act 63) governs estate administration. The Head of Family Accountability under the PNDC Law 111 protects family property interests. Forms-legal.com provides this template as a starting point for Ghana-compliant documentation.