Estate Planning, Wills, and Private Express Trusts in Nigeria

❦

Introduction: The Imperative of Estate Planning in Contemporary Nigerian Law

Estate planning within the Nigerian legal ecosystem represents a complex intersection of statutory enactments, customary usages, Islamic jurisprudence, and evolving constitutional norms¹. The overarching objective of estate planning is the deliberate, structured allocation and preservation of wealth during life, combined with its seamless transmission upon death². In the absence of an enforceable estate plan, the devolution of a deceased person's property is governed by the rules of intestate succession, which often trigger protracted familial disputes, administrative delays, and involuntary asset distribution under rigid customary or statutory regimes².

A legal practitioner navigating estate planning in Nigeria must evaluate three distinct legal systems: English statutory law inherited as Statutes of General Application (SOGA), state-enacted municipal statutes, and indigenous customary laws (including Sharia law)¹. The legal reality of a multi-jurisdictional federal structure requires a nuanced understanding of how local domicile, asset location (lex situs), and personal law interact¹.

Legal documents and scales of justice representing estate planning

The intersection of statutory law, customary practices, and Islamic jurisprudence in Nigerian estate planning requires sophisticated legal navigation.

The primary instruments for wealth transmission in Nigeria are Wills and Private Express Trusts². While a Will remains an ambulatory testamentary instrument that takes effect exclusively upon the testator's death, inter vivos trusts operate during the grantor's lifetime to provide asset protection, probate avoidance, and confidential wealth management². Recent legislative developments, notably the unification of Nigeria's fiscal framework under the Nigeria Tax Act 2025, have further elevated the legal and financial stakes of estate structuring⁶.

"Estate planning in Nigeria requires a synthesis of statutory requirements, customary limitations, equity principles, and tax regulations. While traditional testacy via a Will remains a foundational wealth transmission mechanism, strict adherence to execution formalities, capacity standards, and customary boundaries is required to ensure validity."

01

Part I

Statutory and Jurisprudential Framework Governing Wills in Nigeria

The legal authority to dispose of property via Will

The legal authority to dispose of property via a Will in Nigeria is rooted in both federal historical statutes and local state legislation¹. In jurisdictions corresponding to the former Northern and Eastern Regions, as well as the Federal Capital Territory (FCT), the foundational legislation remains the Wills Act 1837—an English Statute of General Application—alongside applicable local High Court Civil Procedure Rules¹. Conversely, states carved out of the former Western Region and Lagos State have enacted local municipal laws, such as the Wills Law of Lagos State, Cap W2, Laws of Lagos State 2015².

These statutory regimes differ regarding minimum legal age, execution mechanics, and family provision safeguards¹. For instance, while Section 24 of the Wills Act 1837 prescribes a minimum age of 21 years for testamentary capacity, Section 3 of the Wills Law of Lagos State reduces the age requirement to 18 years³.

Comparative Analysis: Statutory Parameters Across Nigerian Jurisdictions

Statutory Parameter	Wills Act 1837 (Statute of General Application)	Wills Law of Lagos State (Cap W2, 2015)	Northern / Western Regional Wills Laws
Minimum Testamentary Age	21 Years (Section 24)³	18 Years (Section 3)¹	18 Years (e.g., Former Western Region)¹² / 21 Years (States under SOGA)³
Statutory Execution Formalities	Section 9 (Writing, Signature at Foot/End, 2 Present Witnesses)¹	Section 4 (Writing, Signature Apparent on Face, 2 Present Witnesses)¹	Modeled on Section 9 Wills Act or Section 4 Lagos Wills Law¹
Customary Law Limitation Clauses	Absent (Unfettered testamentary freedom under English common law baseline)¹⁴	Present: Section 1(1) makes dispositions "subject to customary law"¹	Present in Western/Mid-Western states; variable or absent in Abia/Eastern states¹²
Islamic Law Limitation Clauses	Absent¹⁴	Implicit under customary law provisions¹	Expressly incorporated in Kwara, Jigawa, Plateau, Kaduna States¹
Family Provision Relief	Absent (Requires separate statutory enactments)¹⁴	Section 2 (Dependants can apply to High Court within 6 months of Probate)⁹	Present in Lagos and select Western states; absent in baseline Wills Act 1837⁹

The presence or absence of "subject to customary law" clauses in state legislation creates significant divergence in testamentary freedom across the country¹. Where such clauses exist, a testator's statutory right to dispose of real or personal property is restricted by indigenous customary prohibitions¹.

02

Part II

Formal Validity, Execution Formalities, and Testamentary Capacity

The legal standards for valid Will execution

Testamentary Capacity and Voluntariness

For a Will to achieve probate, it must meet strict validity criteria relating to execution, attestation, and the legal capacity of the testator². The legal standard for testamentary capacity mandates that the testator be of "sound disposing mind" (compos mentis) at the exact moment of execution³.

As articulated in classical common law doctrine and codified across Nigerian jurisprudence, testamentary capacity requires the simultaneous satisfaction of three criteria¹:

The testator must comprehend the nature and legal effect of making a Will¹.
The testator must understand the extent and value of the property being disposed of¹.
The testator must recognize the natural objects of their bounty—the individuals who, by reason of familial tie or dependency, would ordinarily expect to benefit¹.

Insanity, severe cognitive impairment, or delusions affecting the disposition of property invalidate the Will³. However, advanced age, physical infirmity, or terminal illness do not per se vitiate testamentary capacity, provided the testator retained a sound disposing mind when issuing instructions and executing the instrument³.

Additionally, the execution must be voluntary³. Where a Will is procured through fraud, coercion, or undue influence, the document loses its character as a voluntary testamentary disposition and is void³. Undue influence in testamentary law implies pressure that overpowers the volition of the testator, forcing them to execute dispositions they would otherwise reject³. Mere persuasion or reasonable familial requests do not amount to undue influence¹⁵.

Statutory Execution Formalities

Under Section 9 of the Wills Act 1837 and Section 4 of the Wills Law of Lagos State, a formal Will must fulfill four mandatory statutory requirements¹:

1

Writing

The instrument must be in writing (typed or handwritten)¹. Nuncupative (oral) Wills are invalid under statutory law, although they may be recognized under specific customary regimes¹.

2

Signature

The Will must be signed by the testator or by another person in the testator's presence and by their direct instruction¹. The signature must be positioned at the foot or end of the document, or in such a manner that it is apparent on the face of the Will that the testator intended to give legal effect to the writing¹. Any disposition inserted physically below the signature line is void³.

3

Simultaneous Presence of Witnesses

The testator must sign or acknowledge their signature in the presence of at least two credible adult witnesses present at the same time¹.

4

Attestation by Witnesses

The witnesses must attest and subscribe (sign) the Will in the presence of the testator¹. While the witnesses need not sign in the presence of each other, both must physically observe the testator sign or acknowledge the signature³.

Critical Enforcement: Strict adherence to execution formalities is mandatory². In Okelola v. Boyle (1998) 2 NWLR (Pt. 539) 533, the Supreme Court re-emphasized that failure to comply with statutory formalities renders the entire Will void, irrespective of how clear the testator's intentions were².

Privileged Wills and Special Execution Cases

The law provides narrow exemptions to statutory execution formalities for privileged testators¹. Under Section 6 of the Wills Law of Lagos State, Section 11 of the Wills Act 1837, and Section 276 of the Armed Forces Act (Cap A20 LFN 2004), military personnel engaged in active military service, mariners, and commercial airline crews at sea or in flight may make valid privileged Wills¹. Privileged Wills may be informal, handwritten without attesting witnesses, or made orally under specified operational conditions¹.

Where a testator is illiterate or physically blind, statutory provisions mandate the inclusion of an illiteracy/blindness jurat¹⁰. The jurat must confirm that the contents of the Will were read over and explained to the testator in a language they understood, that the testator appeared to fully comprehend the contents, and that the testator affixed their mark or signature in the presence of the officer taking the declaration¹⁰.

The Beneficiary-Witness Disqualification Rule

Under Section 8 of the Wills Law of Lagos State and Section 15 of the Wills Act 1837, if a person attests the execution of a Will as a witness, any beneficial devise, bequest, or appointment made to that person—or to their lawful spouse—is void⁹. The underlying rationale is to preserve the impartiality of attesting witnesses¹⁰.

However, witness disqualification affects only the gift to the witness or spouse; the execution of the Will itself remains valid, as does the remainder of the dispositions¹. The law recognizes narrow exceptions where a gift to an attesting witness or their spouse remains valid and enforceable¹¹:

Where the Will is attested by at least two other competent, non-beneficiary witnesses who sign in accordance with statutory requirements¹¹.
Where the gift is subsequently confirmed in a separate Codicil that is not witnessed by the beneficiary in question¹¹.
Where the marriage between the beneficiary and the attesting witness takes place after the execution of the Will¹¹.
Where the devise is made to the attesting witness strictly in a fiduciary capacity as a Trustee rather than as a beneficial owner¹¹.
Where the disposition represents a settlement of a genuine debt owed by the testator to the witness¹¹.

03

Part III

Statutory and Customary Restrictions on Testamentary Freedom

The limits on a testator's power to dispose of assets

Customary Law Restrictions: The Bini Igiogbe Doctrine

In Edo State and regions governed by Bini customary law, Section 3(1) of the Wills Law of the former Western Region (and equivalent state enactments) explicitly subjects the power of testamentary disposition to customary law restrictions¹. Under Bini customary law, the Igiogbe—the primary residential house where the deceased lived, died, and was buried—passes exclusively to the eldest surviving son who performs the second and final burial rites of the father¹.

The landmark Supreme Court decision in Idehen v. Idehen (1991) 6 NWLR (Pt. 198) 382 clarified the statutory interaction between testamentary freedom and Bini customary restrictions⁴. In Idehen, the testator devised his two principal residential properties (Igiogbes) to his eldest son by Will, bypassing the customary prerequisite of the son surviving the father and performing final burial rites, while disposing of other assets to younger children¹⁴. The Court of Appeal had invalidated the entire Will¹⁴.

On appeal, the Supreme Court held that¹⁴:

The disposition of the Igiogbe contrary to Bini customary law was void pro tanto because the testator lacked the testamentary capacity to alienate the property away from the eldest surviving son who performs the burial rites¹⁴.
The invalidity of the Igiogbe disposition did not render the entire Will void¹⁴. The remaining devises and bequests that did not violate customary law remained valid and enforceable¹⁴.

This rule was reinforced in Lawal-Osula v. Lawal-Osula (1995) 9 NWLR (Pt. 419) 259, establishing that a testator cannot use a Will to alter customary succession rules governing indivisible ancestral properties like the Igiogbe⁴.

Islamic Law Limitations on Testamentary Capacity

For testators who are Muslims, testamentary freedom is constrained by Sharia inheritance rules (Fara'id)¹. In several Northern states (such as Kaduna, Plateau, Kwara, and Jigawa), the applicable Wills Laws contain explicit clauses subjecting testamentary dispositions to Sharia law¹.

Under Islamic legal principles¹:

The One-Third Net Estate Rule

A Muslim testator cannot dispose of more than one-third (⅓) of their net estate (after payment of funeral expenses and debts) by Will to third parties or non-Quranic heirs¹.

Protection of Compulsory Heirs

The remaining two-thirds (⅔) of the net estate must devolve upon compulsory Quranic heirs in fixed statutory shares determined by Sharia¹. A testator cannot give preferential treatment to one heir or disinherit a Quranic heir via a Will unless all other lawful heirs consent post-mortem¹.

In Ajibaiye v. Ajibaiye, the court upheld the enforceability of Islamic law limitations embedded in state Wills Law, affirming that a Muslim testator subject to the law cannot bypass Sharia restrictions on asset allocation¹⁴.

Constitutional Protections Against Discriminatory Customary Succession

While customary law can restrict testamentary freedom, customary succession rules themselves are subject to constitutional oversight². Historically, several indigenous customary systems—most notably in parts of Igboland—prohibited female children and widows from inheriting land or real estate from their deceased fathers or husbands¹.

In Ukeje v. Ukeje (2014) 11 NWLR (Pt. 1418) 384 SC, the Supreme Court struck down the Igbo customary rule disentitling female children from partaking in the sharing of their deceased father's estate². The apex court held that any custom that discriminates against a child based on gender violates Section 42(1) and (2) of the 1999 Constitution of the Federal Republic of Nigeria (as amended), which guarantees freedom from discrimination¹⁵.

This decision followed established judicial precedents, including Anekwe v. Nweke (2014) 9 NWLR (Pt. 1412) 393 SC and Mojekwu v. Mojekwu (1997) 7 NWLR (Pt. 512) 283 CA, which invalidated customary practices like Oli-Ekpe on grounds of unconstitutionality and repugnancy to natural justice, equity, and good conscience².

Statutory Family Provision Safeguards

To prevent testators from arbitrarily disinheriting immediate dependants, modern Nigerian statutes incorporate family provision mechanisms⁹. Under Section 2 of the Wills Law of Lagos State, if a person dies testate and is survived by a spouse or children, and the disposition made in the Will fails to make reasonable financial provision for their maintenance, those dependants may apply to the High Court for a maintenance order⁹.

Under Section 2(3) of the Lagos Law, an application for family provision relief must be filed within six months from the date of the grant of probate⁹. The High Court is empowered to vary the devises under the Will to order reasonable periodic or lump-sum payments out of the estate for the maintenance of the surviving spouse or children⁹.

04

Part IV

Trust Structures in Estate Planning

Mechanisms, asset protection, and probate bypass

Private Express Trusts: Inter Vivos vs. Testamentary Trusts

While Wills are widely used, they possess inherent structural vulnerabilities: they become public records upon probate, require court grants before asset realization, and are susceptible to litigation². Consequently, estate planning practitioners increasingly utilize Private Express Trusts to achieve estate continuity, confidentiality, and asset protection⁵.

A Trust is an equitable obligation binding a person (the Trustee) to deal with property over which they have control (the Trust Res) for the benefit of specified individuals (the Beneficiaries) or for an allowed legal purpose⁵. Trusts created during the grantor's lifetime are Inter Vivos (Living) Trusts, whereas Trusts created within a Will are Testamentary Trusts³.

When evaluating wealth transmission pathways, the traditional Will pathway requires the testator's death to trigger a public probate process, leading to the court grant of probate prior to asset distribution². This pathway frequently introduces time delays, probate fee liabilities, public exposure of asset inventories, and vulnerability to judicial challenges². Conversely, an inter vivos living trust pathway relies on lifetime property transfers from the settlor to the trustee³. Upon the settlor's death, asset distribution or ongoing administration proceeds seamlessly without court intervention, preserving privacy and ensuring immediate asset liquidity².

Comparative Structural Evaluation: Wills vs. Inter Vivos Living Trusts

Legal Parameter	Will (Statutory Private Instrument)	Inter Vivos Living Trust
Effective Date	Speaks from death (ambulatory, takes effect upon mortality)³	Takes effect immediately upon execution and funding during Settlor's life³
Probate Requirement	Mandatory: Executors must obtain a Grant of Probate from High Court²	Completely Bypassed: Title vests in Trustees; assets pass outside probate²
Confidentiality Level	Low: Will becomes a public document once lodged and proved at Probate Registry²	High: Private agreement; terms and asset values remain confidential between parties²
Susceptibility to Challenge	High: Frequently challenged on grounds of capacity, undue influence, or execution flaws²	Lower: Harder to invalidate, especially where Settlor operated trust over time³
Incapacity Management	Ineffective during lifetime: Operates only post-mortem³	Effective: Manages Settlor's assets during physical or mental incapacity³
Tax Treatment (NTA 2025)	Estate subject to relevant tax assessments on income earned post-death⁵	Income arising to Trustees assessed under trust tax provisions⁵

Fiduciary Duties of Trustees and Asset Protection Mechanics

Trustees occupy a fiduciary position governed by trust instruments and general rules of equity⁵. Fiduciary duties include⁵:

The duty to segregate trust assets from personal assets⁵;
The duty of loyalty and prohibition against secret profits or conflicts of interest⁵;
The duty of prudence and care in investing trust funds⁵; and
The duty to account transparently to beneficiaries⁶.

An Inter Vivos Trust provides asset protection benefits⁵. When a Settlor irrevocably transfers legal title of assets to Corporate Trustees, those assets cease to form part of the Settlor's personal estate⁵. Consequently, upon the Settlor's demise, those trust assets are protected from personal judgment creditors, family succession disputes, and probate delay².

Trust and estate planning concept with legal documents

Private Express Trusts provide asset protection, probate avoidance, and confidential wealth management for Nigerian families.

05

Part V

Intestate Succession and Estate Administration

When an individual dies without a valid Will

Letters of Administration and Statutory Order of Priority

When an individual dies without executing a valid Will—or where a Will is declared void in its entirety—the estate falls into intestacy². The administration of intestate estates is governed by the Administration of Estates Laws of the various states (e.g., Cap A3, Laws of Lagos State 2015) and applicable customary laws¹.

Under an intestacy, family members do not acquire automatic authority to collect assets or manage bank accounts². They must apply to the High Court Probate Registry for a grant of Letters of Administration (LA)².

Section 49 of the Administration of Estates Law of Lagos State prescribes a strict hierarchical order of priority for persons entitled to apply for Letters of Administration and inherit the estate²:

Surviving spouse (married under the Marriage Act, Cap M6 LFN 2004)²
Lawful children of the deceased (or issue of deceased children)²
Surviving parents of the deceased²
Full-blood siblings (or their issue)²
Half-blood siblings (or their issue)²
Grandparents²
Uncles and aunts of full blood²

Legal Status of "Next of Kin"

A widespread legal misconception in Nigeria is that an individual designated as "Next of Kin" on bank records, employment forms, or official documents automatically inherits the deceased's estate or is entitled to administer it².

Nigerian appellate courts have clarified that a "Next of Kin" is merely a contact person for notification purposes and possesses no inheritance rights or administrative priority over statutory heirs². In Chime v. Chime (2001) LPELR-5512(CA) and Amadi v. Nwosu (1992) 5 NWLR (Pt. 241) 273, the courts held that designating a person as Next of Kin does not confer beneficial ownership of property or supersede statutory rules of intestate succession².

Yoruba Customary Intestacy Mechanics: Idi-Igi vs. Ori-Ojori

Where a deceased Yoruba person dies intestate without contracting a statutory marriage under the Marriage Act, the distribution of their estate is governed by Yoruba customary law². In the seminal case Dawodu v. Danmole (1958) 3 FSC 46, the Privy Council recognized two primary customary modes of per stirpes distribution among polygamous families²:

Idi-Igi (Distribution by Maternal Line / Stipes)

The estate is divided into equal shares based on the number of wives (mothers) who bore children for the deceased². The children of each wife then share their mother's allocated portion equally among themselves². Idi-Igi represents the default rule of Yoruba customary inheritance².

Ori-Ojori (Distribution Per Capita / Head Count)

The estate is divided into equal shares based on the total number of individual children, irrespective of their mothers². Ori-Ojori is adopted where the head of the family or consensus of heirs determines that applying Idi-Igi would cause friction or inequity².

06

Part VI

Fiscal Regimes, Asset Transfers, and Tax Liability under the Nigeria Tax Act 2025

The unified tax structure and its implications for estate planning

The Nigeria Tax Act 2025: A Unified Fiscal Framework

Estate planning strategies must adapt to Nigeria's unified tax structure governed by the Nigeria Tax Act 2025 (NTA)⁶. Enacted on June 26, 2025, and taking effect on January 1, 2026, the NTA repealed and consolidated several existing tax statutes—including the Personal Income Tax Act (PITA) and the Capital Gains Tax Act (CGTA)—into a unified national fiscal framework⁶.

The historical framework was characterized by fragmented statutes such as the Personal Income Tax Act (Cap P8) and the Capital Gains Tax Act (Cap C1)⁵. With the enactment of the Nigeria Tax Act 2025 and its commencement on January 1, 2026, Nigeria transitioned into a unified fiscal regime that centralizes the taxation of individuals, settlements, trusts, and deceased estates under a single comprehensive enactment⁶.

Taxation of Income from Settlements, Trusts, and Estates

Chapter 2 of the Nigeria Tax Act 2025 establishes taxation rules for income arising to trustees of settlements or trusts, and executors of deceased estates⁵.

1. Taxable Income Base

Income accruing to an estate, trust, or settlement—such as commercial rental income, dividends, interest, or business profits—is chargeable to tax in the hands of the executor or trustee⁵.

2. Deductible Disbursements

Expenses incurred by executors or trustees in managing the estate property, along with authorized discretionary distributions made to beneficiaries under the trust deed or Will, may be deducted from the gross estate income prior to assessment⁶.

3. Mandatory Registration and Tax ID

Under tax administration guidelines aligned with the NTA 2025 reforms, trustees and executors must register the trust or estate with the relevant tax authority (e.g., State Internal Revenue Service or Federal Inland Revenue Service) and obtain a Tax Identification Number (Tax ID)⁵. Financial institutions are mandated to require a Tax ID prior to opening accounts for trusts or estates²⁴.

Capital Gains Tax Implications on Death and Property Disposal

Prior to the fiscal reforms of 2025, capital gains arising from asset transfers were taxed under a standalone flat rate²⁶. Under the unified Nigeria Tax Act 2025 regime, the standalone Capital Gains Tax Act was repealed, incorporating gains on asset disposals into the primary personal and corporate income tax frameworks⁶.

For estate planning legal practitioners, two key principles apply under the current tax regime⁶:

Transmission Upon Death Exemption

The transmission of real property or personal assets from a deceased person to an executor, administrator, or beneficiary by operation of law, Will, or intestate succession does not trigger immediate capital gains tax assessment⁶.

Principal Private Residence Exemption

The disposal of a deceased person's principal private residence continues to enjoy statutory tax relief⁷. However, subsequent commercial sales of inherited real estate by beneficiaries are taxable on the gain realized over the historical acquisition cost base⁶.

Personal Income Tax Rates Applicable to Beneficiary Distributions

Where trust income or estate distributions are received by individual beneficiaries resident in Nigeria, such amounts are incorporated into the individual's chargeable income and taxed at progressive personal income tax rates⁵. The Nigeria Tax Act 2025 updated progressive tax brackets for individual income⁶:

Annual Chargeable Income Bracket (NGN)	Tax Rate Applicable (%)	Marginal Tax Breakdown
First ₦800,000	0% (Tax-Exempt Allowance)⁷	₦0
₦800,001 – 3,000,000 (Next ₦2,200,000)	15%⁷	₦330,000
₦3,000,001 – ₦12,000,000 (Next ₦9,000,000)	18%⁷	₦1,620,000
₦12,000,001 – ₦25,000,000 (Next 13,000,000)	21%⁷	₦2,730,000
₦25,000,001 – ₦50,000,000 (Next ₦25,000,000)	23%⁷	₦5,750,000
Above ₦50,000,000	25% (Top Marginal Band)⁷	Applied on excess above ₦50,000,000⁷

Example: An individual beneficiary receiving a net taxable estate income distribution resulting in an annual chargeable income of ₦15,000,000 under the current tax scale incurs a total annual personal tax liability calculated across progressive bands⁷. Understanding these tax brackets enables legal practitioners to structure trust distributions across tax years or split income among multiple beneficiaries to optimize overall tax efficiency⁶.

07

Part VII

Strategic Considerations and Drafting Best Practices for Legal Practitioners

Ensuring estate planning instruments survive post-mortem judicial scrutiny

Mitigating Post-Mortem Judicial Challenges

Post-mortem challenges to Wills frequently allege lack of testamentary capacity, execution flaws, or undue influence². Legal practitioners can implement preventive measures during drafting³:

1

Medical Certificates of Capacity

When taking instructions from elderly, physically frail, or chronically ill testators, the practitioner should obtain a contemporaneous medical evaluation from a qualified medical doctor certifying the testator's mental capacity³.

2

Video Documentation

Video recordings of the execution ceremony—showing the testator, attesting witnesses, and legal counsel—provide compelling evidence against future claims of coercion or execution defects³.

3

Avoidance of Beneficiary-Witness Violations

Beneficiaries and their spouses must be kept entirely separate from the execution and attestation process to prevent disqualification under Section 8 of the Lagos Wills Law⁹.

4

Customary Law Audit

Legal counsel must review the testator's ethnicity, matrimonial regime, and asset locations to verify that devises do not run afoul of non-severable customary prohibitions, such as the Bini Igiogbe¹.

Cross-Border Asset Structuring and Resealing Grants

Where a client owns immovable real estate or movable financial assets across multiple state jurisdictions within Nigeria or abroad, separate probate applications in every jurisdiction can lead to administrative duplication¹.

To address multi-jurisdictional holdings, practitioners should utilize statutory resealing procedures¹. Under Section 4 of the Administration of Estates Laws, where a Grant of Probate or Letters of Administration has been issued by a High Court in one state (or a recognized foreign probate court), the legal representatives may apply to have that grant resealed by the High Court of another state where additional assets are situated¹. Once resealed, the initial grant acquires full legal force and authority over assets within the secondary jurisdiction without requiring a fresh probate action¹.

Conclusion

Estate planning in Nigeria requires a synthesis of statutory requirements, customary limitations, equity principles, and tax regulations¹. While traditional testacy via a Will remains a foundational wealth transmission mechanism, strict adherence to execution formalities, capacity standards, and customary boundaries—such as the Bini Igiogbe rule articulated in Idehen v. Idehen—is required to ensure validity³.

At the same time, reliance on intestate succession exposes estates to administrative delays and unintended customary outcomes². To mitigate these risks, estate planning practice increasingly integrates Private Inter Vivos Trusts⁵. Living Trusts allow individuals to avoid probate delays, maintain financial confidentiality, manage potential incapacity, and secure asset protection².

"Finally, the enactment of the unified Nigeria Tax Act 2025 underscores that estate planning is not merely an exercise in legal drafting, but an ongoing duty of strategic wealth management. By aligning testamentary instruments and trust structures with statutory requirements, judicial precedents, and current fiscal laws, legal practitioners can preserve client assets, minimize family conflict, and ensure seamless wealth transmission across generations."

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Disclaimer: This monograph is published for general information and educational purposes only. It does not constitute legal advice. Estate planning is a complex legal process requiring individualized counsel. Consult qualified legal counsel for advice specific to your circumstances. The law discussed herein is current as of October 2026 and is subject to change.