A gift of land is a voluntary transfer of an interest in land from one person to another without valuable consideration.
ESSENTIAL REQUIREMENTS
1. VALID OWNERSHIP
The donor must have a valid interest in the land and legal authority to transfer it.
2. CLEAR INTENTION
The donor must intend to make a present transfer during their lifetime.
3. NO CONSIDERATION
The transfer must genuinely be a gift and not a disguised sale.
4. WRITTEN DEED OF GIFT
The transfer should be properly documented and executed in accordance with the Land Act, 2020 (Act 1036).
5. PROPER IDENTIFICATION OF THE LAND
The property must be clearly described, usually with an appropriate site plan and title documents.
6. CAPACITY & VOLUNTARY CONSENT
The donor must have capacity and the gift must be free from fraud, duress or undue influence.
7. STAMP DUTY & TAXES
Applicable stamp duty and tax obligations must be considered. Certain family gifts may qualify for exemptions.
8. REGISTRATION
The completed transfer should be registered with the Lands Commission to formally record and protect the transferee’s interest.
KEY LAWS
Land Act, 2020 (Act 1036)
Stamp Duty Act, 2005 (Act 689)
Ghana Revenue Authority tax laws
Key point: A verbal promise to give someone land is not the same as a properly completed legal transfer. For valuable property, proper documentation and registration are essential.