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The short answer
First make sure the estate has legal representatives: a grant of probate or letters of administration. In Lagos, the Supreme Court in Eyiboh v Mujaddadi held that all administrators must concur in a sale (or a court must order it), though they can resolve to authorise some of them to sign. Siblings abroad can sign through a notarised power of attorney, and proceeds are then shared under the will, the intestacy rules or a written family agreement.
A family house in Enugu, a plot in Ibadan, flats in Surulere: when parents die, these often pass to children who now live in four different countries. Selling is usually the practical answer, but it is also where families fall out and buyers walk away. The process works when the legal steps are taken in the right order and every sibling's agreement is on paper.
Step 1: who has the power to sell
Property of a deceased person is dealt with by the personal representatives: executors named in a will (who obtain probate) or administrators appointed by the court (letters of administration) where there is no will. Without a grant, no one has clear authority to sign a deed, and a careful buyer's lawyer will not proceed.
In Eyiboh v Mujaddadi (2022) 7 NWLR (Pt. 1830) 381, reviewed on Mondaq in January 2026, the Supreme Court dealt with a sale of estate land in Lagos where one of three administrators refused to sign. Under section 4(2) of the Administration of Estates Law of Lagos State, a conveyance of estate land is not valid without the administrators' concurrence or a court order. The court noted that fewer than all can sign if all have passed a resolution authorising named administrators to execute the documents. The buyer lost because he proved neither the concurrence nor payment to the administrators.
Step 2: who is entitled to the proceeds
- With a will: the will decides shares, subject to the law that applies to the estate.
- Without a will: state intestacy law or customary or Islamic law applies, depending on the deceased. Under Lagos's Administration of Estates Law 2015, as summarised by The Trusted Advisors, children rank equally regardless of gender, with the spouse and children ahead of other relatives.
- Daughters cannot be excluded on the ground of sex: the Supreme Court in Ukeje v Ukeje (2014) held that an Igbo custom excluding daughters breached the Constitution.
Write down each person's share in a family agreement signed by everyone, even when the law seems clear. It prevents later claims that someone "never agreed".
Step 3: signing from different countries
Siblings abroad do not need to fly home. The usual route is for each to appoint a lawyer or one sibling in Nigeria by power of attorney to sign the sale documents. A LawPavilion guide notes that a POA executed outside Nigeria must be witnessed by a notary public, judge or magistrate, and that POAs over land are stamped and registered. See is a power of attorney signed abroad valid and notarising documents abroad.
- Agree in writing to sell, the minimum price and who will manage the sale.
- Obtain or confirm the grant of probate or letters of administration.
- Get a valuation; see valuing Nigerian property from abroad.
- Each sibling abroad signs a POA before a notary; the administrators sign the resolution authorising named signatories.
- The lawyer prepares the contract and deed of assignment; the buyer obtains Governor's Consent.
- The buyer pays into the estate's account or the lawyer's client account, never to an individual sibling.
- Costs are paid and the balance is shared under the agreement.
Tax and costs
Under the Nigeria Tax Act 2025, as summarised by Bloomberg Tax (February 2026), inheriting is not a chargeable disposal and heirs take the asset at market value at the date of death; a later sale's gain is taxed at personal income tax rates. Sale costs such as legal, valuation and agency fees are generally deductible from proceeds. Ask a Nigerian tax adviser how this applies to each sibling, including those resident abroad. This is information, not advice.
A worked example
Example only. Four siblings in London, Houston, Toronto and Lagos inherit equally a house valued at ₦80,000,000 at their father's death. It sells for ₦90,000,000. Legal, agency and other costs total ₦6,300,000, leaving ₦83,700,000 to share, or ₦20,925,000 each (₦83,700,000 ÷ 4). The gain over the date-of-death value is ₦90,000,000 − ₦80,000,000 − ₦6,300,000 = ₦3,700,000 before any tax, ₦925,000 per sibling.
Moving the proceeds
Each sibling's share is paid in naira to a Nigerian account. Moving it abroad follows the CBN's foreign exchange rules and the bank's documentation requirements; see moving land sale proceeds abroad and moving an inheritance abroad.
Where Pryme fits
Each sibling can open a Pryme multicurrency account from abroad and receive their naira share into it, with naira held by a licensed Nigerian microfinance bank, then decide when to convert with Swap. A verifiable statement through VerifyDoc.ai gives each sibling a checkable record of what was received.
Questions people ask
Do all siblings have to agree to sell inherited property in Nigeria?
The administrators or executors must act together; in Lagos the Supreme Court held that all administrators must concur or a court must order the sale. Beneficiaries' agreement should also be recorded in writing.
Can siblings abroad sign without travelling to Nigeria?
Yes, usually by a power of attorney signed before a notary public, judge or magistrate abroad, appointing a lawyer or sibling in Nigeria to sign.
Do we need letters of administration before selling?
Yes, where there is no will. With a will, the executors need probate. Buyers' lawyers will ask for the grant.
Is tax payable when we sell inherited property?
Inheriting is not a taxable disposal under the Nigeria Tax Act 2025, but a gain over the value at death on a later sale is taxable. Take advice for each sibling.
Sources
- Mondaq (Abbas & Ogundipe): Review of the Supreme Court's decision in Eyiboh v Mujaddadi, 30 Jan 2026 · accessed Oct 2026
- Mondaq (The Trusted Advisors): Inheritance rights of women in Nigeria, 14 Mar 2025 · accessed Oct 2026
- LawPavilion: Power of attorney in Nigeria, the law, the power and the practice · accessed Oct 2026
- Bloomberg Tax: New Nigeria tax law redefines capital gains tax for individuals, 2 Feb 2026 · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.