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Senegal: Inheritance

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Inheritance tax and law

The Global Property Guide looks at inheritance from two angles: taxation, and what inheritance laws apply to foreigners leaving property in Senegal: what restrictions there are and whether making a will is advisable.

INHERITANCE LAW

Thanks to SCP Mame Adama GUEYE & Associés

What inheritance laws apply in Senegal?

Senegal inheritance laws affect foreigners who own property in Senegal.

The Code de la famille (Family Code) is applicable to property located in Senegal. Foreign property-owners who are members of different religions, or different nationalities, or foreigners who do not reside locally, are not treated differently.

The general principle is that the Senegalese laws and Court have jurisdiction in over all property located in Senegal.

The Tribunal Departemental (Departmental or County Court) has jurisdiction to deal with inheritance issues.

The relevant Court in inheritance issues is the one corresponding to the place where the person died. In each county there is a Tribunal Departemental. This Court renders decisions pertaining to non-resident foreigners whose property is located in Senegal.

The duration of inheritance cases depends on how the heirs intend to settle the inheritance issues.

• If they execute an agreement amicably, it is sealed by the Court. In this case, the Court will not review the merits of the case, but only check to determine if a public order law gas been breached.
• If the settlement is contentious, i.e., there is a dispute between the heirs, the process make take 2 to 6 years, depending on whether there is a recourse or not to the judgment of the Tribunal Departemental

There is a reserved portion in Senegalese law.

The ‘reserved portion’ is 2/3rds of the estate. The deceased, during his/her life-time, cannot give away assets in the reserved portion.

The reserved portion goes to certain definite persons, as defined below. These rules apply to foreigners and members of different religions.

If the Muslim rules of Sharia integrated in the Family Code are applied,

then the heirs are the children of the deceased, his parents (father and mother), and the surviving husband/wife. The portion allotted to each heir depends on the presence or not of descendants and upon their sex. In the presence of descendants the reserved portions are: father: 1/6, mother: 1/6, surviving spouse(s): 1/8, descendants: 1 share of the residual for each male, and the half for female.

If the common rules of the Family Code are applied,

i,e, in the case of non-Muslims, the estate is distributed differently. The presence of children excludes ascendants (father and mother) and any other heirs except for the surviving spouse(s). No distinction based on sex is applicable. The surviving spouse(s) take 1/4 and the residual ¾ of the estate is distributed between the descendants in equal shares.

Marriage settlements.

The marriage settlement is taken into account with respect to inheritance issues between spouses.

The Court applies the law of the country where the marriage settlement was made. A married couple’s property that is jointly owned, may become part of this settlement, regardless of whether it was acquired by the spouse in his/her own name or in co-ownership.

If there was an agreement that a married couple’s property should be jointly owned, the property acquired during the marriage belongs to the couple. In the event of death, the surviving spouse takes half of this property and the other heirs take the second half. In the event of an agreement whereby each spouse retains his/her ownership of property, the spouse takes 1/8 of the property.

It is advisable for a foreigner to make a local will.

Local rules apply in the case of intestacy, i.e., where there is no will.

A local will is advisable because it avoids disputes between the heirs with respect to the distribution of an estate without a will.

The person that makes the will must be at least 18 years old, and be in good mental health. The will must be made before a notary public, or else written and signed by the testator, then closed and remitted to a notary public in presence of witness. Witnesses are not mandatory, since the will can made abroad and be executed in the country of enforcement. The residual or residue of the property, i.e., that portion outside the reserved portion, can be freely willed.

An owner cannot freely give or sell all his/her property to anyone.

The donor has to respect the reserved portion. Such a gift may be opened to challenge after death if the reserved portion is not respected. The reserved portion must be respected in order to avoid such challenge.

Title deeds confer property ownership.

Senegalese law looks primarily at what is on the title deeds to determine the legal ownership of real estate.

A guardian protects the rights of children.

The estate of the deceased (or part of it) can go on death to a child or children not of legal age. They will only be entitled to receive their inheritance when they come to legal age. The surviving spouse is legally the guardian, or else a guardian can be appointed by the Court, following a meeting of the family council.

Senegal - more data and information

• How high is income tax on residents in Senegal?

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