Antigua and Barbuda: 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 Antigua and Barbuda: what restrictions there are and whether making a will is advisable.

INHERITANCE TAX

How high are inheritance taxes in Antigua and Barbuda?

Inheritance is not taxed in Antigua.

INHERITANCE LAW

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Thomas John & Co.

What inheritance laws apply in Antigua and Barbuda?

Local laws apply to foreigners.

The local inheritance laws, or laws of succession, are equally applicable to both nationals and foreigners who own real property in Antigua and Barbuda.

The High Court of Justice of Antigua and Barbuda has jurisdiction over matters of inheritance or succession.

The two most common forms of grants an individual may obtain to represent and administer the deceased's estate are a grant of probate (if the deceased left a valid will, under The Wills Act Cap. 473), and a grant of letters of administration (necessary if there was no will, under Intestates Act Cap. 225).

If no disputes arise as to the rights of the persons entitled to benefit from the deceased's estate, then the registrar of the High Court issues the grant of probate or grant of letters of administration on behalf of, and under the seal of, the court. This enables the process to be concluded in approximately two months, or less. More contentious matters are handled by a High Court judge, and take a longer time to conclude.

No reserved portion.

There is no reserved portion, the testator can freely leave his property.

If the deceased left no will, the Intestate Estates Act makes provision for the distribution of the residuary (i.e. that part of the estate remaining after payment of expenses, debts, and other liabilities) as follows:

If the intestate dies leaving:

• A spouse and no children or next-of-kin: the entire estate goes to the spouse;
• A spouse and no children but a next-of-kin: two-thirds goes to the spouse and the remainder to the next-of-kin, in equal shares;
• A spouse and one child: two-thirds goes to the spouse, and the remainder to the child;
• A spouse and children: one-third goes to the spouse, and the remainder to the children;
• Children but no spouse: the estate is distributed among the children. If a child of the intestate dies first, but leaves a child, then his/her entitlement goes to that child;
• Neither spouse nor children: the estate goes to the parents in equal shares, if both survive the intestate. If one parent of the intestate dies first, then the estate goes to the sole surviving parent;
• Neither spouse, child, nor parent: the estate goes to brothers and sisters in equal shares. If any of the intestate's siblings die first, then that sibling's entitlement goes to his/her children;
• Neither spouse, child, parent nor sibling: the estate goes to the siblings' children in equal shares;
• Neither spouse, child, parent, sibling nor children of siblings: the estate goes to his/her next-of-kin in equal shares.

It is normal for property owners to make a will.

The High Court in Antigua and Barbuda does not grant probate in respect of a foreign will. It is therefore advisable for a foreigner who owns real property in Antigua and Barbuda to make a local will, and avoid lengthy contentious proceedings over entitlement to his/her estate through intestate succession.

A foreigner must make and sign a local will under the laws of Antigua and Barbuda. To be valid, the will must be in writing, and must be signed by the testator, in the presence of at least two witnesses.

A grant to an individual to represent and administer the deceased's estate made in a foreign jurisdiction has no effect in Antigua and Barbuda. Therefore the individual must apply for another grant, within the jurisdiction of Antigua and Barbuda, to deal with the property. However there are exceptions. The law provides for resealing of probates, whereby a grant of probate or letters of administration made in a court of probate in any Commonwealth country may be presented to the High Court in Antigua and Barbuda, to be sealed and thereby take effect.

An owner may give property to anyone before death.

The receiver of a gift by way of a "love and affection transfer" becomes the legal owner of the property in Antigua and Barbuda. Such a gift could be challenged. For example, a wife could bring proceedings to claim her rights if her husband gave away their joint property before his death; however, after death, any property gifted during the lifetime of the owner is excluded from the estate, and cannot be claimed by anyone.

Ownership of property is determined from the land certificate.

All foreigners who own property in Antigua and Barbuda must obtain a non-citizens land holder's licence. If a foreigner inherits property, then he/she must obtain such a licence before the property can be transferred. It takes approximately four to six months to obtain the licence. Foreigners who do not reside in Antigua and Barbuda are advised to retain a lawyer to obtain the licence and to represent their interests during the process of property transfer.

The legally registered owner of property in Antigua and Barbuda is the individual whose name appears on the land certificate. In some circumstances, the High Court can determine that an individual has an equitable interest in the property. For example, in matrimonial matters, the court looks at factors such as the financial contribution of each spouse in acquiring the property, and whether there was a common intention that the parties would own the property jointly.

Property can be inherited by minors.

Where property goes on death to a minor child, a "second administrator" is required. This person is not necessarily a guardian, just someone who safeguards the child's interests during the administration of the estate. The court does not appoint a second administrator, so the testator'should nominate this person in his/her will.

Antigua and Barbuda - more data and information

• How high is income tax on residents in Antigua & Barbuda?

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