Private Wealth, Trusts and Estate Planning

Private Wealth, Trusts and Estate Planning

Expert Legal Representation.

About the practice

Our private client practice acts for individuals, families and family enterprises who want their wealth to survive them intact and their families to survive the process on speaking terms. We plan estates, settle and register trusts, draft wills and letters of wishes, structure the ownership of land and shares across generations, and, when a death comes, take the estate through the courts and into the hands of the people entitled to it. The work is confidential by nature and decisive by necessity, and we treat it as both.

We work under the law as it now stands. The Trust Administration Act, 2026 commenced on 25 September 2026, repealed the Trustee Act and the Trustees (Perpetual Succession) Act, and placed every Kenyan trust under a Registrar of Trusts within the Business Registration Service. A written trust that is not registered or incorporated under the new Act is not enforceable, every trust must keep and lodge a register of its beneficial owners, and trusts formed under the old law have until 25 September 2028 to comply. We set up new trusts to the new standard and bring existing trusts into line with it.

On the planning side we settle family trusts, discretionary trusts, charitable trusts and non-charitable purpose trusts, register or incorporate them with the Registrar of Trusts, and draft the deeds, letters of wishes, reserved powers and enforcer appointments that make them work in practice rather than only on paper. We advise on the Income Tax Act treatment of registered family trusts, on the transfer of land and shares into trust, on the constitutional limits that apply where a settlor or beneficiary is not a Kenyan citizen, and on the interaction between a trust, a will and the Matrimonial Property Act, so that a client understands the tax, regulatory and family consequences before signing rather than in court afterwards.

On the succession side we act for executors, administrators, beneficiaries and dependants under the Law of Succession Act. We obtain grants of probate and letters of administration in the High Court, confirm grants, transmit land and shares to the persons entitled, defend and bring objections and dependency claims, and resolve the disputes that follow a death, by negotiation where it can be done and in court where it cannot. We work alongside banks, licensed corporate trustees, tax advisers and foreign counsel where an estate or a trust crosses borders, which, for Kenyan families today, it usually does.

What we do

01

Family trusts, discretionary trusts, charitable trusts and non-charitable purpose trusts, from structuring advice through the trust deed to registration or incorporation with the Registrar of Trusts

02

Bringing trusts formed under the Trustees (Perpetual Succession) Act into compliance with the Trust Administration Act, 2026, including beneficial ownership registers, trustee composition, deed amendments and the twenty-one day notice regime

03

Acting as trust agent for the lodging of statutory documents and the provision of a registered office address for family trusts

04

Wills, codicils and letters of wishes for clients in Kenya and abroad, including wills that deal only with Kenyan assets alongside a foreign will

05

Grants of probate and letters of administration, confirmation of grants, transmission of land and shares, and the administration of estates from first instruction to final distribution

06

Succession disputes, objections to grants, revocation of grants, dependency claims under section 26 of the Law of Succession Act, and claims against intermeddlers

07

Advice to trustees on their duties, powers, remuneration and liability, and representation of trustees and beneficiaries in disputes with each other

08

Estate and succession planning for family businesses, including shareholder arrangements, family constitutions and the transfer of shares into trust

09

Advice on the Kenyan estates and assets of persons living abroad, and on foreign assets held by Kenyan residents

10

Registration of charitable trusts and foundations, and advice on exemption applications to the Attorney-General under section 95 of the Trust Administration Act, 2026

Select experience

01

Structuring settlor and beneficiary trusts and discretionary arrangements for private clients, including reserved settlor powers and enforcer appointments

02

Establishing and incorporating employee benefit trusts, formerly under the Trustees (Perpetual Succession) Act and now under the Trust Administration Act, 2026

03

Preparing the registration documents for charitable foundations and advising on their acquisition and holding of property

04

Advising a family with members in three countries on a Kenyan family trust to hold agricultural land and shares in a trading company, with a Kenyan resident trustee and a licensed corporate co-trustee

05

Representing executors and beneficiaries in contested succession causes before the Family Division of the High Court, including objections to confirmation and claims by dependants

06

Advising a charitable trust incorporated in the 1990s on the transition to the new Act, including its beneficial ownership register, trustee bench and deed amendments

The law we work with

Trusts in Kenya are governed by the Trust Administration Act, 2026 (Act No. 28 of 2026), administered by the Registrar of Trusts within the Business Registration Service, with the Regulations to be made by the Attorney-General. Succession is governed by the Law of Succession Act (Cap. 160) and the Probate and Administration Rules, in the Family Division of the High Court and, for smaller estates, the Magistrates’ Courts. The Public Trustee Act (Cap. 168) governs the Public Trustee. The tax treatment of trusts and estates turns on the Income Tax Act (Cap. 470), the Stamp Duty Act (Cap. 480) and the annual Finance Acts. Land held in trust or passing on death is governed by the Land Act, the Land Registration Act and Article 65 of the Constitution, and the rights of spouses by the Matrimonial Property Act, 2013.

Talk to us

Peter Maina leads the practice. Write to peter@pmlaw.co.ke or WhatsApp +254 714 644 080, or call the firm on +254 20 233 3377. Peter Maina & Company Advocates, 14th Floor, Hazina Towers, Utalii Street, P.O. Box 14448 – 00100, Nairobi.

Frequently Asked Questions

Do I need to register my family trust in Kenya?

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Yes. From 25 September 2026 a written trust must be registered or incorporated under the Trust Administration Act, 2026, and one that is not is not enforceable. A trust incorporated under the old Trustees (Perpetual Succession) Act, or created by registering the deed under the Registration of Documents Act, is deemed a trust under the new Act but must comply with it, including lodging a register of beneficial owners, by 25 September 2028.

What is a family trust and why would I need one?

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A family trust holds property through trustees for named or ascertainable beneficiaries under a registered trust deed, so that the property passes outside the estate and outside probate, is managed by trustees you choose under rules you set, and stays together across generations. Under the Trust Administration Act, 2026 a family trust is a non-trading entity settled for planning or managing a personal estate, and the settlor may also be a beneficiary.

Can a trust hold land in Kenya?

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Yes. A trust incorporated under the Trust Administration Act, 2026 is a body corporate with perpetual succession that may acquire, hold, develop and dispose of land in its own name. A registered but unincorporated trust holds land through its trustees. The constitutional limits on land ownership by non-citizens continue to apply, so the citizenship of trustees and beneficial owners matters.

How many trustees does a trust need, and must one be Kenyan?

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A family trust needs at least one trustee. A charitable trust or a non-charitable purpose trust needs at least three natural persons or one licensed corporate trustee. Where the trustees are natural persons, at least one must be a Kenyan citizen or a resident of Kenya.

What happens if someone dies without a will in Kenya?

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The estate passes under the intestacy rules in Part V of the Law of Succession Act. A surviving spouse takes the personal and household effects and a life interest in the rest of the estate, and the children take on the death or remarriage of the surviving spouse. Where there is no spouse or child, the estate passes to the parents, then the siblings, then more remote relatives. Someone must still apply to court for letters of administration before anything can lawfully be distributed.

What makes a will valid in Kenya?

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A written will must be signed by the person making it, or by someone in their presence and by their direction, in the presence of two or more witnesses who each sign in the testator’s presence. A gift to a witness or to a witness’s spouse is void, so beneficiaries should not witness. The Law of Succession Act also recognises oral wills in limited circumstances, but a written will avoids the argument.

How long does probate take in Kenya?

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An uncontested estate is usually distributed within twelve to eighteen months of filing, allowing for the gazettement of the petition, the six month wait before confirmation of grant and the transmission of the assets. A contested estate takes as long as the dispute, which is the strongest argument for a clear will or a registered trust.

I live abroad. How do I make sure my children inherit my property in Kenya?

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Either a Kenyan will limited to your Kenyan assets, drafted to sit alongside any will in your country of residence, or a registered family trust that holds the Kenyan property now and names your children as beneficiaries. The trust avoids probate in Kenya altogether and lets a Kenyan resident trustee or a licensed corporate trustee manage the property while you are away. We advise on which suits your family and we handle the registration.

What does it cost to set up a family trust in Kenya?

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It depends on the size and make-up of the estate. A trust holding a single property for one family costs a fraction of one holding land in three counties, shares in a trading company and investments abroad, because the work lies in the structuring, the deed and the transfer of the assets rather than in the filing. Our fees are reasonable, agreed in advance and negotiable, and we quote a fixed figure once we have seen the asset list. Beyond our fee, budget for the Registrar’s fees under the Regulations to be made under the Trust Administration Act, 2026, for stamp duty and registration costs on moving land or shares into the trust, and for the modest annual cost of the return, the registers and, where you want one, a trust agent.

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