Transferring a land title after a death: steps, timing and costs

Four steps, in this order

The file always follows the same path, and each step waits for the one before.

1. The heirship ruling (jugement d’hérédité). It states who the heirs are and usually appoints an estate administrator. It is issued by the customary court of first degree if every party accepts customary jurisdiction, otherwise by the High Court (tribunal de grande instance). A certificate that no appeal has been lodged follows.
2. The estate declaration at the tax office. The heirs declare the late owner’s assets at the tax centre and pay the duties. In return they receive a certificate showing the duties have been settled. Without it, the land registrar will not act.
3. Filing at the Land Registry (Conservation foncière). The ruling, the no-appeal certificate, the death certificate, the tax certificate and the original title are filed, usually through a notary. The title is then registered in the heirs’ names.
4. Division, if needed. If each heir wants their own share, a deed of division is signed before a notary, followed by a subdivision of the plot. Otherwise the title stays in everyone’s name, in joint ownership.

What inheritance duties cost

The 2025 Finance Act lowered the inheritance duty scale. It now applies in bands:

• 1% up to CFA 5 million;
• 2% from 5 to 10 million;
• 3% from 10 to 50 million;
• 4% from 50 to 500 million;
• 5% above that.

The same law allows the duties to be paid in instalments over a maximum of two years.

The real question is the value used for the property. The heirs estimate it themselves, but the tax administration sets minimum values by area, reduced for inheritances, and it can challenge a value that is too low. Too low, and it comes back later with penalties. Too high, and you pay duties for nothing.

The deadline, and the cost of missing it

The law sets a deadline for declaring an estate after a death. Once it has passed, a fine and additional duties are added to the basic duties. On an estate opened ten or twenty years ago, the penalties can outweigh the duties themselves.

The law provides remedies: paying the duties in instalments, and applying for a waiver of penalties (remise gracieuse). That application is examined once the basic duties are paid, and the administration may grant it in full, in part, or not at all. You still need a complete file and figures that stand up.

What we do on these files

We have handled transfers after death in Douala for years, including estates opened in the late 1970s.

Before anything is filed, we work out the duties and penalties so the family knows what lies ahead. We put the tax file together and follow it at the tax centre through to the certificate: supporting the declared value, requesting payment in instalments, applying for a waiver of penalties where the law allows. Then we follow the file at the Land Registry until the title has been transferred.

The final cost depends heavily on preparation: assets valued correctly, a complete set of documents, and the remedies the law provides used in time. That upstream work is where we make the difference.

For heirs who live abroad

You don’t need to fly home. Each heir can sign by power of attorney. The slowest part is often gathering civil status records and signatures from the whole family, so start there.

This article gives general information. It does not replace advice from a notary or a lawyer on your own file.