Nigeria (NG)

Jurisdiction Overview

206 *Is any formal registration required at all? NEITHER: Neither domestic law trusts nor foreign law trusts domestically managed have to register.
 Data Date: 2016


Only some domestic trusts are required to register formally. According to the Global Forum, "Trusts that do not involve land need not be created by a deed" and these do not need to register (GF 2016: 56).


GF 2016: 56