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The main feature of the joint tenancy is the right of survivorship ? a survivor automatically becomes the owner of the property on the other person's death.
A grant of probate is obtained where the deceased left a will which contains a valid appointment of an executor. Where there is a will, the executor applies for the grant. A grant of letters of administration is obtained where the deceased died intestate (ie where there is no will).
The fees are dependent on the value of the estate and each document filed with the court and can be upwards of US$7,000. The application is not subjected to inheritance tax as there are no taxes in the BVI.
A BVI grant of probate, or letters of administration, is required to validly deal with BVI assets held by a deceased person. This is most commonly required for shares in a BVI company (or other entity).
BVI does not impose estate or inheritance taxes, facilitating wealth transfer to beneficiaries. Trust income is tax-free for non-resident trusts without real estate in BVI conducting commercial operations.