Estate Planning for the Diaspora: Protecting Your Assets Across Borders

For members of the African diaspora — particularly Nigerians living and working in the UK, USA, Canada, or Europe — managing wealth across borders is a daily reality. But when it comes to estate planning, many delay or overlook it entirely, assuming the process is too complicated or that it can wait. The consequences of that delay can be devastating for the families left behind.

Why Diaspora Estate Planning Is Uniquely Complex

A typical diaspora professional may hold a pension and property in the UK, a family home in Lagos, investment accounts in the US, and cash savings across multiple currencies. Each of these assets sits within a different legal system, and each system has its own rules about how assets pass on death.

The core challenge is that there is no single global framework for inheritance. Nigerian law, English law, and US law can all have competing claims over the same estate — and without proper planning, your assets may not pass to whom you intend, on your intended timeline, or with the tax efficiency you could have achieved.

Key Issues Every Diaspora Client Must Address

1. Domicile and Which Law Governs Your Estate

Your domicile — not your nationality or residence — determines which country's succession law applies to your movable assets (bank accounts, investments, pensions). Many Nigerians abroad retain a Nigerian domicile of origin even after decades abroad. This has profound implications: Nigerian customary law or statutory law may govern who inherits, potentially overriding a will drafted in the UK.

2. Validity of Wills Across Jurisdictions

A will valid in England may not be automatically recognised in Nigeria, and vice versa. It is often advisable to draft mirror wills in each jurisdiction where you hold significant assets. Failing to do so can result in intestacy in one country even where a valid will exists in another, leading to prolonged probate, family disputes, and asset freezes.

3. Inheritance Tax Exposure

In the UK, Inheritance Tax (IHT) is charged at 40% on estates above £325,000. For diaspora professionals who own property in the UK, this threshold is easily exceeded. Importantly, IHT applies to UK-situated assets regardless of domicile — meaning even a Nigerian domiciliary with a UK property is exposed. Proper structuring through trusts, lifetime gifting, and use of exemptions can significantly reduce this burden.

4. Customary Law and Family Obligations

In Nigeria, customary law — which varies by ethnic group — can impose inheritance obligations that differ significantly from a testator's wishes. Under Igbo customary law, for example, the eldest son traditionally inherits the family home regardless of any written will. Courts have in some cases upheld customary law claims against formal wills. Understanding and navigating these dynamics is essential, particularly for assets held in Nigeria.

Practical Steps to Protect Your Estate

The following steps form the foundation of a robust diaspora estate plan:

Conduct a full asset audit across all jurisdictions. Map every asset — property, accounts, pensions, business interests, digital assets — noting which country each sits in and its current ownership structure.

Obtain a domicile opinion from a qualified adviser. Your domicile status has tax and succession consequences that affect your entire estate. This should be the first legal question resolved.

Draft jurisdiction-specific wills. Work with legal counsel in each relevant country to ensure your wishes are enforceable under local law. Wills should be coordinated so they do not revoke each other.

Consider trust structures. Discretionary trusts, in particular, can hold assets across borders, provide for minor children, and minimise both probate exposure and inheritance tax.

Appoint executors and trustees who understand both jurisdictions. The person you appoint must be able to navigate Nigerian probate and UK administration — this rarely means appointing one person.

The Cost of Inaction

Without a coordinated estate plan, families commonly face: assets frozen for years in multi-jurisdiction probate; significant IHT bills that erode the estate; family disputes where local customary law overrides the deceased's clear intentions; and beneficiaries in Nigeria unable to access funds held abroad due to lack of recognised authority.

The complexity is real, but so is the solution. With the right professional team — combining legal, tax, and financial advisory expertise across jurisdictions — diaspora professionals can build an estate plan that is watertight, tax-efficient, and true to their intentions.

At GECA, we work with clients across the UK, USA, and Nigeria to structure estate plans that hold up across borders. If you would like to discuss your situation, we invite you to contact our team for a confidential consultation.