The document provides an overview of the authors, focusing primarily on Sam M. Bayat, a Quebec licensed attorney specializing in corporate immigration with over 20 years of experience, and Philippe Fortin, a professor at the Université du Québec à Montréal. It also describes the structure of the book, which includes various chapters on immigration frameworks for multiple countries, and acknowledges a wide network of contributing law firms and legal professionals. Additionally, it discusses the dynamics of immigration policy, particularly in the context of political climates and economic factors affecting migration.

1. 411
Appendix 1
ABOUT THE AUTHORS
SAM M BAYAT
Bayat Legal Services
Sam Bayat is a Quebec (Canada) licensed attorney with a background in international
law and specialising in corporate immigration, with over 20 years of experience in
business immigration consultancy. He was the former president and vice-president of
International Section of the Canadian Bar, in Quebec. He has lectured in international
law at the Concordia University in Montreal. He also offers advice to governments
regarding their economic citizenship programmes. Mr Bayat migrated from Iran to
Canada in 1974 and is the senior resident lawyer at the Bayat Legal Services (BLS) head
office in Dubai, United Arab Emirates.
As the pace of immigration to Canada out of the Middle East increased, Sam Bayat
set up a small law practice in Dubai in 1993. Today, BLS is an international law firm
working with a network of law firms, legal professionals and trade consultants around
the world. The group specialises in corporate, commercial, investment and banking,
maritime, arbitration, and off-course immigration and second citizenship laws.
Mr Bayat is an accomplished author who has published several books, including
the following: Canadian Immigration Law: AllYou NeedTo Know about Moving to Canada
(2000); Canada after September 11: Immigration and Settlement (2003); and Canada’s
Immigrants, Heroes And Countrymen (Volumes I and II).
BLS has offices in the UAE, Canada, Malaysia, Iran, Saint Kitts and Nevis, and
Dominica. The UAE office was chosen as the group’s head office for its strategic location,
serving centrally all Middle Eastern countries and the Indian subcontinent.
PHILIPPE FORTIN
Université du Québec à Montréal
Philippe Fortin is an attorney-at-law and a professor at the Université du Québec
à Montréal (UQAM). He holds a PhD from the London School of Economics and
The Corporate
Immigration
Review
Law Business Research
Fourth Edition
Editor
Chris Magrath

2. The Corporate
Immigration Review
The Corporate Immigration Review
Reproduced with permission from Law Business Research Ltd.
This article was first published in The Corporate Immigration Review, 4th edition
(published in May 2014 – editor Chris Magrath).
For further information please email
Nick.Barette@lbresearch.com

4. The Corporate
Immigration
Review
Fourth Edition
Editor
Chris Magrath
Law Business Research Ltd

5. THE MERGERS AND ACQUISITIONS REVIEW
THE RESTRUCTURING REVIEW
THE PRIVATE COMPETITION ENFORCEMENT REVIEW
THE DISPUTE RESOLUTION REVIEW
THE EMPLOYMENT LAW REVIEW
THE PUBLIC COMPETITION ENFORCEMENT REVIEW
THE BANKING REGULATION REVIEW
THE INTERNATIONAL ARBITRATION REVIEW
THE MERGER CONTROL REVIEW
THE TECHNOLOGY, MEDIA AND
TELECOMMUNICATIONS REVIEW
THE INWARD INVESTMENT AND
INTERNATIONAL TAXATION REVIEW
THE CORPORATE GOVERNANCE REVIEW
THE CORPORATE IMMIGRATION REVIEW
THE INTERNATIONAL INVESTIGATIONS REVIEW
THE PROJECTS AND CONSTRUCTION REVIEW
THE INTERNATIONAL CAPITAL MARKETS REVIEW
THE REAL ESTATE LAW REVIEW
THE PRIVATE EQUITY REVIEW
THE ENERGY REGULATION AND MARKETS REVIEW
THE INTELLECTUAL PROPERTY REVIEW
THE LAW REVIEWS

6. www.TheLawReviews.co.uk
THE ASSET MANAGEMENT REVIEW
THE PRIVATE WEALTH AND PRIVATE CLIENT REVIEW
THE MINING LAW REVIEW
THE EXECUTIVE REMUNERATION REVIEW
THE ANTI-BRIBERY AND ANTI-CORRUPTION REVIEW
THE CARTELS AND LENIENCY REVIEW
THE TAX DISPUTES AND LITIGATION REVIEW
THE LIFE SCIENCES LAW REVIEW
THE INSURANCE AND REINSURANCE LAW REVIEW
THE GOVERNMENT PROCUREMENT REVIEW
THE DOMINANCE AND MONOPOLIES REVIEW
THE AVIATION LAW REVIEW
THE FOREIGN INVESTMENT REGULATION REVIEW
THE ASSET TRACING AND RECOVERY REVIEW
THE INTERNATIONAL INSOLVENCY REVIEW
THE OIL AND GAS LAW REVIEW
THE FRANCHISE LAW REVIEW
THE PRODUCT REGULATION AND LIABILITY REVIEW

7. PUBLISHER
Gideon Roberton
BUSINESS DEVELOPMENT MANAGERS
Adam Sargent, Nick Barette
ACCOUNT MANAGERS
Katherine Jablonowska, Thomas Lee, James Spearing, Felicity Bown
PUBLISHING ASSISTANT
Lucy Brewer
MARKETING ASSISTANT
Chloe Mclauchlan
EDITORIAL ASSISTANT
Shani Bans
HEAD OF PRODUCTION
Adam Myers
PRODUCTION EDITOR
Robbie Kelly
SUBEDITOR
Jonathan Allen
MANAGING DIRECTOR
Richard Davey
Published in the United Kingdom
by Law Business Research Ltd, London
87 Lancaster Road, London, W11 1QQ, UK
© 2014 Law Business Research Ltd
www.TheLawReviews.co.uk
No photocopying: copyright licences do not apply.
The information provided in this publication is general and may not apply in a specific
situation, nor does it necessarily represent the views of authors’ firms or their clients.
Legal advice should always be sought before taking any legal action based on the
information provided. The publishers accept no responsibility for any acts or omissions
contained herein. Although the information provided is accurate as of May 2014, be
advised that this is a developing area.
Enquiries concerning reproduction should be sent to Law Business Research, at the
address above. Enquiries concerning editorial content should be directed
to the Publisher – gideon.roberton@lbresearch.com
ISBN 978-1-909830-02-8
Printed in Great Britain by
Encompass Print Solutions, Derbyshire
Tel: 0844 2480 112

8. i
The publisher acknowledges and thanks the following law firms for their learned
assistance throughout the preparation of this book:
ADVOKATFIRMAN ÖBERG & ASSOCIÉS AB
ARTON CAPITAL
BAYAT LEGAL SERVICES
BDO TAX
BECH-BRUUN
BOEKEL DE NERÉE NV
CHOW KING & ASSOCIATES
ELVINGER, HOSS & PRUSSEN
ENRIQUE ARELLANO RINCÓN ABOGADOS, SC
FISCHER & SCHICKENDANTZ
GIBNEY, ANTHONY & FLAHERTY LLP
GLOBETROTTERS LEGAL
IMMIGRATION SOLUTIONS LAWYERS PTY LTD
KAN-TOR & ACCO
KARL WAHEED AVOCATS
KHATTARWONG LLP
KING & WOOD MALLESONS
KONDWANI C WILLIAMS CHAMBERS/WHITCO INC
ACKNOWLEDGEMENTS

9. Acknowledgements
ii
LABORDA ABOGADOS SPA
LAW OFFICES DR F SCHWANK
LCA LEGA COLUCCI E ASSOCIATI
MAGRATH LLP
MALHOTRA & MALHOTRA ASSOCIATES
MIFSUD & MIFSUD ADVOCATES
MITCHAM & BENJAMIN
MÜTZE KORSCH RECHTSANWALTS­GESELLSCHAFT MBH
NAKAI IMMIGRATION SERVICES TOKYO/OSAKA LPC
OT AGBAJOH & CO (TRIUMPH CHAMBERS)
ROBERTS & CO, ATTORNEYS AT LAW
RODRIGO, ELÍAS & MEDRANO ABOGADOS
TASSOS PAPADOPOULOS & ASSOCIATES LLC
VWEW ADVOCATEN VOF

10. iii
Editor’s Preface ��������������������������������������������������������������������������������������������������vii
Chris Magrath and Ben Sheldrick
Chapter 1 ANTIGUA AND BARBUDA����������������������������������������������������1
Clare K Roberts, Andrea Roberts Nicholas and Sam M Bayat
Chapter 2 AUSTRALIA�������������������������������������������������������������������������������6
Anne O’Donoghue and Esther En Jung Shin
Chapter 3 AUSTRIA���������������������������������������������������������������������������������24
Sabine Straka, Merran Loewenthal and Silvia Siebenstich
Chapter 4 BELGIUM��������������������������������������������������������������������������������37
Henry Hachez
Chapter 5 BULGARIA������������������������������������������������������������������������������51
Lora Videva
Chapter 6 CANADA���������������������������������������������������������������������������������60
Sam M Bayat, and Philippe Fortin
Chapter 7 CHILE��������������������������������������������������������������������������������������73
Cristian Laborda
Chapter 8 CHINA�������������������������������������������������������������������������������������85
Jiang Junlu and Jin Shan
CONTENTS

11. iv
Contents
Chapter 9 CYPRUS�����������������������������������������������������������������������������������99
Maria Clappa and Despina Papaefstathiou
Chapter 10 DENMARK����������������������������������������������������������������������������111
Mette Klingsten, Thomas Christian Thune and Sandro Ratkovic
Chapter 11 DOMINICA���������������������������������������������������������������������������121
Kondwani C Williams and Sam M Bayat
Chapter 12 FRANCE��������������������������������������������������������������������������������126
Karl Waheed
Chapter 13 GERMANY����������������������������������������������������������������������������139
Gunther Mävers
Chapter 14 GHANA����������������������������������������������������������������������������������155
Paa Kwesi Hagan
Chapter 15 HONG KONG����������������������������������������������������������������������167
Eugene Chow
Chapter 16 INDIA������������������������������������������������������������������������������������180
Ranjit Malhotra and Anil Malhotra
Chapter 17 ISRAEL�����������������������������������������������������������������������������������194
Tsvi Kan-Tor, Amit Acco and Yoav Noy
Chapter 18 ITALY�������������������������������������������������������������������������������������203
Benedetto Lonato and Alessia Ajelli
Chapter 19 JAPAN������������������������������������������������������������������������������������215
Masahito Nakai

12. v
Contents
Chapter 20 LATVIA����������������������������������������������������������������������������������226
Gita Avotina
Chapter 21 LUXEMBOURG��������������������������������������������������������������������238
Pierre Elvinger and Laura Favas
Chapter 22 MALTA�����������������������������������������������������������������������������������251
Malcolm Mifsud and Joseph Mizzi
Chapter 23 MEXICO��������������������������������������������������������������������������������262
Enrique Arellano Rincón
Chapter 24 NETHERLANDS������������������������������������������������������������������274
Sascha Kuit
Chapter 25 NIGERIA��������������������������������������������������������������������������������285
Olivia Tagbajumi Oghoke Agbajoh
Chapter 26 PERU��������������������������������������������������������������������������������������295
Iván Blume Moore
Chapter 27 SAINT KITTS AND NEVIS�������������������������������������������������306
Constance V Mitcham and Sam M Bayat
Chapter 28 SINGAPORE�������������������������������������������������������������������������311
Leon Kwong Wing and Elisa Soh Hui
Chapter 29 SWEDEN�������������������������������������������������������������������������������324
David Loveday
Chapter 30 UNITED ARAB EMIRATES�������������������������������������������������347
Sam M Bayat and Allison Obaro

13. Contents
Chapter 31 UNITED KINGDOM�����������������������������������������������������������358
Chris Magrath and Ben Sheldrick
Chapter 32 UNITED STATES�����������������������������������������������������������������383
Stephen J O Maltby and Ellen L Poreda
Chapter 33 URUGUAY�����������������������������������������������������������������������������399
Federico Formento
Appendix 1 ABOUT THE AUTHORS�����������������������������������������������������411
Appendix 2 CONTRIBUTING LAW FIRMS’ CONTACT DETAILS���431
vi

14. vii
EDITOR’S PREFACE
One of the benefits of being immigration practitioners is that our subject is never out of
the news. Our discipline has been a hot political topic for over a decade and the current
climate provides no exception. Across the globe political parties perceive the immigration
debate as a mechanism with which to gain the attention of the voting public. In the UK,
with an eye on the 2015 election, all of the political parties wish to stake their ground on
immigration policy. The desire to provide a robust response to perceived public concern
over migration flows, combined with a fear of the UK Independence Party (UKIP) vote,
means that 2014–15 is unlikely to see any relaxation of immigration policy.
It appears that the only point on which all the major political parties agree is that
unrestricted immigration is a bad thing. As the global economy showed little sign of
growth in 2012–13, political leaders persuaded themselves that restricting the flow of
overseas labour is, if nothing else, a means of deflecting from their own economic failures.
Our present leaders are focused on numbers and they hope to brandish a huge
reduction in net migration to the electorate in two years’ time. Their ability to contain
migrant flow is constrained by the provisions of international treaties (most importantly
theTreatyofRome)andthedevelopmentofhumanrightslawswithassociatedprotections
of the family unit. It has, therefore, been the working and business populations that have
been most affected by the drive to bring down numbers. The UK points-based system is
no longer the clear and transparent attributes assessment that was heralded in 2008: it is
a criteria-based system with hundreds of pages of policy guidance. The mechanisms used
by the government to quantify the headline figures remain nebulous, with issues such
as freedom of entry at port for EU nationals and the lack of exit checks for all travellers
being largely ignored. Net migration figures are in truth a ‘best guess’ exercise.
The relative easing in the economic crisis globally does not yet appear to have had
a favourable impact on immigration policy. It will be some time before politicians are
comfortable with a more flexible approach to international labour flows. Throughout the
chapters of this book you will see a marked tendency towards increased regulation and
constraint. President Obama in particular is unlikely to find the political capital needed

15. Editor’s Preface
viii
to deliver on immigration reform. The tone of debate in Australia has changed markedly
since the election of Prime Minister Abbott last September.
We are again immensely grateful to our contributors from around the world for
bringing their insights into the immigration schemes of their respective jurisdictions.
We believe that you will find their contributions an invaluable guide to international
immigration systems.
Chris Magrath and Ben Sheldrick
Magrath LLP
London
May 2014

16. 155
Chapter 14
GHANA
Paa Kwesi Hagan1
I INTRODUCTION TO THE IMMIGRATION FRAMEWORK
Ghana is located on the west coast of Africa. It is bounded by Burkina Faso to the north,
Ivory Coast to the west, Togo to the east and to the south by the Gulf of Guinea. It has
a social, political and economic environment that is most conducive to business, and is
no doubt one of Africa’s leading economies.
All foreigners who intend to enter, or transit through Ghana’s territory must
first obtain a Ghana entry visa from a Ghanaian consulate abroad and must also be in
possession of a valid passport or travel documents establishing the identity of the holder
before they travel to Ghana. However, citizens of the Economic Community of West
African States (ECOWAS)2
are exempted from applying for visas but are required to
obtain an entry visa stamp on arrival at the international airport in Accra.
The Ghana Immigration Service is the key agency responsible for immigration
in Ghana. However, Ghana’s immigration landscape accommodates various other actors
(i.e., agencies and regulators) who play various roles in the overall immigration processes
pertaining to work authorisation for foreign assignees in their respective sectors.3
These
include the Petroleum Commission in respect of oil and gas companies, and companies
offering services to the petroleum sector, the Minerals Commission for mining companies
and mining support companies, the Ghana Investment Promotion Centre (GIPC) for
1 Paa Kwesi Hagan is a partner at Globetrotters Legal.
2 ECOWAS is a regional group of 15 West African countries founded on 28 May 1975 with
the signing of the Treaty of Lagos. Its mission is to promote economic integration and share
development of the West Africa subregion.
3 Section 29 of Act 573 recognises the role of other agencies or enactments in the granting
of quotas.

17. Ghana
156
companies with foreign shareholding, and the Ghana Free Zones Board for companies
registered as free zones companies.
The involvement of these regulators may take the form of issuing automatic
immigrant quotas, or control over the entire work authorisation processes for companies
intending to employ foreign nationals.
i Legislation and policy
Currently, Ghana does not have a comprehensive policy framework to facilitate the
management of migration. However there are some existing policies that are geared
towards attracting foreign investment, human resources and the transfer of technology
to facilitate socio-economic development and also to prevent transnational crime, illegal
immigration, economic exploitation and corruption. The primary legislation governing
immigration in Ghana is the Immigration Act, 2000 (Act 573) and the Immigration
Regulations, 2001 (LI 1691). This serves as the primary source for all immigration
services provided in Ghana. The Ghana Immigration Service is the frontline agency
responsible for the entry, residence and employment of foreign nationals in Ghana in
accordance with the provision of the Immigration Act, 2000 (Act 573).
Other pieces of legislation with a bearing on migration issues include:
a the Ghana Investment Promotion Centre Act, 2013 (Act 865) (the GIPC Act); and
b the Free Zone Act, 1995 (Act 504).4
There are two main types of work permit issued by the Ghana Immigration Service:
temporary and long-term work permits. The former is valid for six months and the latter
is usually valid for a year. Temporary permits are non-renewable while the long-term
work permits may be renewed upon an application to the Director of Immigration.
The GIPC Act guarantees issuance of automatic immigrant quotas to companies
with foreign participation operating in Ghana. These quotas are issued based on the
company’s level of investment or foreign paid-up capital. Irrespective of the above-
mentioned immigrant quotas, the Ghana Immigration Service may refuse to grant a visa
to an expatriate to whom a quota relates; where GIS has sufficient reason to believe that
the expatriate is not a desirable person and should not be permitted to enter the country.5
ii The immigration authorities
The main agency responsible for immigration is the Ghana Immigration Service, which
falls within the remit of the Ministry of the Interior.
The Ghana Immigration Service is tasked with performing the core immigration
function of monitoring movement in and out of the country, regulating the activities
of foreigners, issuance of permit and visas, and monitoring and investigating breaches
of the immigration laws and regulations. It is further tasked with ensuring compliance
with the provisions of the GIPC, social security and income tax laws, issuance of
permanent residence status and indefinite stay status to deserving applicants, detention,
4 Sections 28, 29, 30, 31, 34, 35 of Act 504.
5 See Section 23(1)(4) of the Ghana Investment Promotion Centre Act, 2013 (Act 865).

18. Ghana
157
removals, passport processing, collaboration with other agencies, refugees and asylum
assistance and border patrol.
The Ministry of the Interior on the other hand is mandated to ensure internal
security, prevent and manage internal conflicts and disputes, manage crime prevention
and prosecution of offenders, rehabilitation and reform of prisoners, protection of
the country’s frontiers, immigration control and monitoring of the activities of illegal
immigrants, the repatriation and deportation of illegal aliens and the extradition of
fugitive criminals.
iii Exemptions and favoured industries
ECOWAS exemptions:
Citizens of ECOWAS are offered preferential treatment such as the right to enter Ghana,
reside and establish a business during a stay of not more than 90 days. However, citizens
must be in possession of a valid travel document and an international health certificate.
GIPC Exemptions
The GIPC encourages foreign investments in a number of sectors. These include
agriculture and agro-processing, information and communications technology,
infrastructure, energy and health care and food processing.
Incentives and benefits are provided to these sectors including customs duty
exemptions on equipment imported for investment purposes; general free transferability
of capital,6
profits and dividends; insurance against non-commercial risks;7
double
taxation agreements to rationalise the tax obligations of investors to prevent double
taxation; as well as automatic immigrant quotas.8
II INTERNATIONAL TREATY OBLIGATIONS
On 28 May 1975, Ghana signed a treaty establishing the Economic Community of West
African States (ECOWAS) in Lagos, Nigeria with 14 other member nations. This treaty
was created to promote economic trade, national cooperation, and monetary union, for
growth and development throughout West Africa.9
Citizens of member nations may freely enter Ghana, have a right to work and
undertake commercial activity provided they possess a valid travel document, residence
card or permit, and have registered the company. They also have the right to reside in
Ghana as long as they have an approved passport and have gained admission through the
approved port of entry.10
6 Section 32 of Act 865.
7 Ghana is a signatory to the World Bank Multilateral Investment Guarantee Agency
(MIGA) convention.
8 Section 35 of Act 865.
9 Members are Benin, Burkina Faso, Cape Verde, Côte d’Ivoire, Equatorial Guinea, Gambia,
Ghana, Guinea, Guinea Bissau, Liberia, Mali, Niger, Nigeria, Senegal, Sierra Leone and Togo.
10 Article 27(2) of the ECOWAS Treaty.

19. Ghana
158
However, it is not permissible for community citizens to reside illegally or enter
into Ghana illegally. Thus Ghana can refuse entry to any community citizen that falls
within the category of inadmissible immigrant under its laws.
III THE YEAR IN REVIEW
The requirements regarding immigration status, related types of visas and the engagement
of foreign personnel have not been extensively modified over the past year.
However, new rules recently made it mandatory for work and residence permit
applicants to obtain a non-citizen national identification registration card. This decision
was taken to verify the residence of all expatriates living in Ghana.
i Non-citizen registration
All eligible foreign nationals living and working in Ghana are required to register at the
cost of $120 or its cedi equivalent at any of the National Identification Authority certified
registration centres in the country.11
Foreign nationals who do not have the non-citizen
national identification card may not be able to access vital services such as registration of
SIM cards, issuance of a driver’s licence, opening of individual or personal bank accounts,
purchase of insurance policies, purchase, transfer and registration of land, application for
public or government services, facilities, approvals or permissions, among others.
However, the following categories of people are exempted from obtaining the card:
a a foreign national who is a diplomat or employed by a diplomatic or
consular mission;
b a foreign national employed by the United Nations or any of its agencies;
c a foreign national employed by the African Union or any of its agencies, as well as
other international or multilateral agencies duly accredited by Ghana; and
d a spouse or dependent of a foreign national who falls in the categories
specified above.12
ii Increased enforcement (illegal migrations and deportations)
The Ghana Immigration Service has through its enforcement team been tough on small-
scale illegal mining in rural areas, resulting in the arrest and deportation of thousands
of foreigners engaging in this activity. Statistics have shown that many of these illegal
miners were of Chinese origin, which has had the effect of increasing scrutiny of Chinese
applications for work authorisation in Ghana. Investigations into the Chinese illegal
migrants finally resulted in the dismissal of two deputy directors of immigration by the
Director of Immigration.13
11 For more information see National Identification Authority Act, 2006 (Act 707), National
Register Act, 2008 (Act 750) and National Identification Regulations, 2012 (LI 2111).
12 For further information refer to www.niaghana.gov.gh/ghanacard.html.
13 www.ghanaweb.com/GhanaHomePage/NewsArchive/artikel.php?ID=290119
(accessed 6 March 2014).

20. Ghana
159
iii Significant increase in fees charged by Ghana Immigration Service
The Ghana Immigration Service has increased its fees and charges significantly.
Specifically, penalties for non-compliance have been increased by 150 per cent and fees
for most work permit categories have also increased by 100 per cent.14
iv Introduction of short-term and long-term rotational permits
The Ghana Immigration Service, in an attempt to improve efficiency and reduce
consideration times for work permits in the oil and gas sectors, has introduced short-
and long-term rotator permits for rotational workers in this sector. This new category is
akin to the already existing temporary and long-term permits with the short-term rotator
permit valid for six months while long-term permits are valid for a year. As no further
guidelines have been issued in respect of these categories existing requirements for sector
workers still apply.
v Expatriates to make social security contributions
Another recent development is the issuance of a notice by the National Pensions
Regulatory Authority (NPRA) and the Social Security and National Insurance Trust
(SSNIT) to enforce the payment of social security contributions by expatriate staff. This
is coming on the heels of confusion and ambiguity associated with the regulations in the
past where expatriates working in Ghana did not consider themselves as falling within the
provisions of the Ghana pension scheme. Employees are expected to make a mandatory
contribution of 5.5 per cent of their basic salary to the scheme on a monthly basis while
the employer makes a compulsory contribution of 13 per cent on a monthly basis. The
modalities for the collection are being debated and will be rolled out soon.15
IV EMPLOYER SPONSORSHIP
All foreigners who intend to work in Ghana must be sponsored by a host entity in
Ghana. An offer letter or a valid contract must exist between the host entity and the
assignee to trigger the work authorisation process.
Foreigner nationals may only work in Ghana after obtaining a work permit issued
to the company by Ghana Immigration Service or an automatic immigrant quota issued
by the GIPC. A holder of a work permit or GIPC quota must subsequently apply to the
Ghana Immigration Service for a residence permit to be fully authorised to work.
i Work permits
It is mandatory for all foreign nationals seeking work in Ghana to have the relevant work
permit. Corporate bodies and other institutions that wish to employ foreign nationals
may obtain work permits for these employees upon application to the Ministry of the
Interior through the Director of the Ghana Immigration Service. As mentioned above
14 See Fees and Charges (Amendment) Instrument, 2012 (LI 2191).
15 See Tax Newsletter issued by Deloitte in March 2013.

21. Ghana
160
there are two main types of work permits issued by the Ghana Immigration Service.
These are temporary and long-term work permits. Generally, the requirements for
obtaining a work permit are as follows:
a from the employer:
• business registration documentation;
• corporate tax clearance certificate;
• application letter;
• audited accounts (if available);
• letter of support from government agencies (where applicable);
• GIPC registration certificate (if applicable);
• completion and signing of work permit application form; and
• offer or appointment letter, or contract of employment; and
b from the employee:
• copy of bio data page of passport;
• curriculum vitae;
• professional and educational certificates;
• medical certificate indicating fitness to work;
• police clearance certificate from country of origin or current residence; and
• evidence of efforts to recruit a Ghanaian for the position (i.e., advertisement
of the job vacancy).
Residence permits
The residence permit allows for multiple entries into Ghana by the holder during the
period of validity of the permit. An application for a residence permit may require an
assignee to surrender their passport during the consideration of the application. Other
conditions must also be met before a residence permit is issued. These include providing
a copy of the applicant’s non-citizen identification card and passport-size photographs.
Dependants of a holder of a residence permit must demonstrate their connection
to be issued with a residence permit. A spouse may be required to submit evidence of
marriage, while copies of the relevant birth certificate may be required for a child. No
work for remuneration is permitted on dependent permits. Benefits include:
a multiple entries into Ghana during period of validity of residence permit;
b dependent children may enrol in schools and are entitled to all benefits accorded
to Ghanaians; and
c access to all services including banking and insurance.
Additional requirements of regulators and government agencies
Additional requirements may be imposed by government and regulatory agencies
who play a part in the work authorisation process. These include the GIPC, the Free
Zones Board, the Petroleum Commission and the Minerals Commission. Their level
of involvement varies from simply issuing automatic immigrant quotas to complete
control of the process. Companies that fall within the above sectors must register with
the relevant regulatory agency.

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161
Appeals
A person, other than a prohibited immigrant,16
aggrieved by a refusal to grant or renew
their permit, revocation of permit or repatriation may petition the Minister of the
Interior for redress within seven days of the action and the Minister may take appropriate
action to redress the matter.17
Recourse to the law courts is also available to an aggrieved
party in a decision of the immigration authorities.
ii Labour market regulations
The Constitution of Ghana offers protection to all persons in Ghana.18
Foreign
workers therefore have the same rights as Ghanaian workers and cannot be subject to
discrimination at work on the basis of their nationality.
Labour Act of Ghana
Ghana’s labour law19
is applicable to all workers and employers in Ghana. The law defines
a worker in broad terms irrespective of nationality.20
The law prescribes the rights and
obligations of employers and employees.21
The law provides protection against unlawful
termination of employment22
and provides remedies for unlawful termination.23
The
law further guarantees employees the freedom to form and join trade unions of their
choice24
and generally prohibits unfair labour practices.25
To further protect the rights of
both employers and employees the law establishes the National Labour Commission to
receive complaints from workers, trade unions, employers and employers’ associations
in the settlement of industrial disputes.26
The Commission in settling disputes has the
16 Prohibited immigrants include those with a deportation order in force against them, those
whose activities are contrary to the laws of Ghana, and those who have been declared by
a medical officer to be medically unfit to enter Ghana.
17 Section 46 of Act 573. However, the petition is not a stay of the action that is the subject
of the petition.
18 Article 12(2) states that ‘Every person in Ghana, whatever their race, place of origin, political
opinion, colour, religion, creed or gender shall be entitled to the fundamental human rights
and freedoms of the individual contained in this Chapter but subject to respect for the rights
and freedoms of others and for the public interest.’
19 The Labour Act, 2003 (Act 651) is a comprehensive law consolidating all the laws relating to
labour, employers, trade unions and industrial relations.
20 Section 175 of Act 651.
21 Sections 8, 9, 10 and 11 of Act 651.
22 Sections 15, 17 and 18 of Act 651.
23 Sections 63 and 64 of Act 651.
24 Sections 79 and 80 of Act 651.
25 Sections 127, 128, 129, 130 and 131 of Act 651.
26 Sections 135 and 139 of Act 651.

23. Ghana
162
powers of the High Court of Ghana.27
There is a right of appeal to the Court of Appeal
against a decision of the Labour Commission.28
The National Labour Commission is the main administrative adjudicating
body in charge of ensuring a congenial atmosphere for all labour market individuals.
The Commission has resolved countless industrial disputes using effective industrial
relations mechanisms outlined in the Labour Act, 2003 (Act 651), the NLC
Regulations, 2006 (LI 1822) and the Labour Regulations, 2007 (LI 1833).
Its duties include receiving labour-related complaints, facilitating the settlement
of industrial disputes, settling industrial disputes and promoting effective cooperation
between labour and management.
The establishment of the Commission has enhanced cooperation among social
partners, which has translated into a harmonious industrial relations environment
in the country.
Pension contributions
With effect from July 2013 the National Pensions Regulatory Authority has been
demanding social security contributions from foreigners working in Ghana. The
definition of a worker under the National Pensions Act, 2008 (Act 766)29
covers
everyone, including foreign workers, who are therefore required to make the statutory
pension contribution. Employees are expected to make a mandatory contribution of
5.5 per cent of their basic salary to the scheme on a monthly basis while the employer
makes a compulsory contribution of 13 per cent on a monthly basis. Employees may
elect to make additional voluntary contributions. There is also voluntary coverage for
self-employed persons and previously insured persons who are unemployed. The Act
provides for a sanction regime for non-compliance.30
27 Section 139(2) of Act 651.
28 Section 134 of Act 651.
29 In Section 211 of Act 766 the definition of a worker ‘includes a person who is employed
for salary in any kind of work, manual or otherwise, in or in connection with the work of
an establishment, and who gets his salary, directly or indirectly from the employer, and any
person employed by or through a contractor in or in connection with the normal work of the
establishment, who is:
a employed in this country but not as a member of the crew of any ship; or
b employed as a permanent resident of Ghana:
• as a member of the crew of a ship, the owners of which have an office or agents
in Ghana; or
• outside Ghana but employed by an employer in Ghana’.
30 See Sections 200 and 201 of Act 776.

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163
Local content
An employer engaging the service of a foreign national in Ghana must present evidence
to satisfy the Ghana Immigration Service that attempts have first been made to
recruit a Ghanaian to the position.31
This evidence may be in the form of a newspaper
advertisement or any other mode of advertisement. Oil and gas service companies are
also mandated to incorporate the dictates of the ‘local content’ regulations applicable
to their sector in recruiting foreign labour to undertake work activities in the sector.32
Companies in the oil and gas sector are required to submit local content plans for
approval from the Petroleum Commission prior to registration to undertake petroleum
activities.33
It is further required that the local content plan should contain a sub-plan on
employment and training of the Ghanaian workforce.34
Preference must also be given to
Ghanaian companies in the acquisition of goods and services.35
Resident and non-resident taxpayers
An individual who is not a citizen of Ghana is resident for tax purposes in any particular
year if he or she resides in Ghana for a period exceeding 183 days in a 12-month period
that commences or ends during the year of assessment.36
Non-residents are liable for tax on income earned or derived in Ghana. They are
not liable for tax on income brought into Ghana or received from a source outside Ghana.
Tax relief would be available where Ghana has a tax treaty with the other country.37
iii Rights and duties of sponsored employees
Rights
The sponsored employee has a right to work and reside in Ghana, freely going about
lawful activity. They are also guaranteed the fundamental freedoms in the Ghanaian
Constitution.38
As with many countries, foreign nationals working in Ghana are also
accorded certain rights and privileges enjoyed by Ghanaian39
workers, including all
rights to redress available to Ghanaians. Specifically, the rights and duties of an employee
31 Priority is to be given to Ghanaians in Regulation 9(1)(a) of the Petroleum (Local Content and
Local Participation) Regulations, 2013 (LI 2204).
32 See also the Petroleum (Local Content and Local Participation) Regulations, 2013 (LI 2204).
33 Regulation 7 of LI 2204.
34 Regulation 9(3) and 17 of LI 2204.
35 Regulation 11 of LI 2204.
36 Section 160 of Internal Revenue Act, 2000 (Act 592).
37 Section 111 of Act 592.
38 Section 12(2) of the 1992 Constitution of Ghana states that ‘Every person in Ghana, whatever
their race, place of origin, political opinion, colour, religion, creed or gender shall be entitled
to the fundamental human rights and freedoms of the individual contained in this Chapter but
subject to respect for the rights and freedoms of others and for the public interest.’
39 See Labour Act, 2003 (Act 651), National Labour Commission Regulations, 2006 (LI 1822)
and Labour Regulations, 2007 (LI 1833).

25. Ghana
164
provided in our Labour Act are applicable to sponsored employees working in Ghana.40
These include the right to work under satisfactory, safe and healthy conditions, receive
equal pay for equal work without discrimination of any kind and to receive information
relevant to his or her work.41
Duties
Sponsored employees have a general duty to comply with the laws of Ghana42
and to
comply fully with the conditions of their employment.43
These include:
a notifying the Director of Immigration within seven days of commencement of
employment or cessation of employment;44
and
b an obligation to submit an annual return, not later than 14 January in each year,
to the issuing authority with a copy to the Director of Immigration, giving names
and addresses of all foreign employees in their employment as at 1 January.
Other particulars that may be prescribed will also have to be provided.45
The Labour Act of Ghana further imposes general duties on workers that include
the following:
a to work conscientiously in the lawfully chosen employment;
b enhance productivity;
c obey lawful instructions regarding the organisation and execution of his or
her work; and
d take proper care of the property of the employer entrusted to the worker or under
the immediate control of the worker.46
V INVESTORS, SKILLED MIGRANTS AND ENTREPRENEURS
As foreign direct investment is an integral part of Ghana’s economic policy the
government has created an enabling legal environment, by passing laws that
encourage foreign investment.47
Foreign investors intending to invest in Ghana can opt to register a wholly owned
limited liability company, a joint venture with a Ghanaian partner or a branch office in
Ghana at the Registrar General’s Department under the relevant laws. If approved, the
enterprise is issued a Certificate of Incorporation and a Certificate to Commence Business.
40 See the definition of a worker in Section 175 of Act 651.
41 Section 10 of Act 651.
42 Section 8(1)(h)of Act 573.
43 The foreign employee is prohibited from changing their employment.
44 Section 30 of Act 573.
45 Section 31 of Act 573.
46 Section 11 of Act 651.
47 Act 865 is the primary law promoting foreign direct investment into Ghana.

26. Ghana
165
i Ghana Investment Promotion Centre
The GIPC Act established the GIPC under the Office of the President, and it is
responsible for promoting investment in all sectors of the economy. Thus entities with
foreign participation must register with the GIPC and satisfy the provisions of the
Act. Sector-specific laws further regulate banking, non-banking financial institutions,
insurance, fishing, securities, telecommunications, energy and real estate.
The GIPC Act provides the following in respect of the minimum capital
requirement of non-Ghanaians in any enterprise:
a in a joint enterprise with a Ghanaian partner, the minimum capital requirement
is $200,000 or its equivalent in capital goods;
b in a wholly foreign-owned enterprise, the minimum capital requirement is
$500,000 or its equivalent in capital goods; and
c in the case of a trading enterprise irrespective of whether it is wholly or partly
owned by a non-Ghanaian, the minimum capital requirement is $1 million and
the enterprise shall be required to employ at least 20 skilled Ghanaians.
Some benefits result for business entities that register with the GIPC. These include
immigrant quotas and other investment guarantees.48
Also, Ghana’s investment laws protect investors against expropriation and
nationalisation. Thus a person who owns the capital of an enterprise shall not be
compelled by law to surrender that interest in the capital to any other person.49
Moreover, regarding disputes, where the investor and the government fail through
discussion to reach an amicable settlement, the aggrieved party has the option to submit
the dispute to arbitration.50
ii Skilled migrants
Ghana does not have a skilled migrant policy; however, companies are allowed to
recruit skilled migrants with specialised skills not readily available on the Ghanaian
market. Skilled migrants are issued work permits, usually valid for three to four years,
and these specialised skills are expected to be imparted to the Ghanaian workforce
during this period.
VI OUTLOOK AND CONCLUSIONS
Ghana’s efforts discussed above have paid off tremendously, with Ghana being recognised
by the recent World Bank ‘Doing Business 2014’ report as the best place for doing
48 These include full repatriation of dividends and net profit attributable to the investment made
in enterprise, payments in respect of loan servicing where a foreign loan has been obtained, fees
and charges in respect of technology transfer agreements registered with the centre as well as
guarantee from expropriation.
49 Section 31 of Act 865.
50 Section 33 of Act 865.

27. Ghana
166
business in the ECOWAS region.51
With the difficult times during last year, where most
countries did not show good growth levels because of the global economic downturn,
Ghana had an impressive economic growth rate of provisionally 7.4 per cent.
Ghana is rated as one of the most attractive locations for doing business in Africa.
The nation offers many attractions to the foreign investor among which are a stable
political environment, a sound macroeconomic policy, a competitive labour force, free
trade zones where goods traded with other countries are exempt from customs and laws,
and immediate access to all ECOWAS markets.
However, if Ghana wants to maintain this enviable outlook, it must place greater
emphasis on, and heighten scrutiny of, its immigration compliance practices. Currently,
the country lacks a comprehensive immigration policy to facilitate the management
of migration. As a result, migration issues are still marginalised. For example, the
country cannot boast of a border management system to control the influx of illegal
immigrants. These illegal immigrants enter or leave the country through unauthorised
routes thereby making it difficult to obtain any information on them. Moreover, some
nationals of ECOWAS member states enter the country as short-term immigrants but
often stay beyond the mandatory 90 days because the measures in place to monitor them
are not that stringent.52
In addition existing data on immigrants is not updated or easily accessible. In
instances where such data is available, it does not permit a meaningful analysis simply
because the characteristics of immigrants are not provided. Ghana therefore needs
a strong and effective immigration service to secure our borders and frontiers, and so
ensure that immigrants comply with our residence and employment laws.
Despite these shortcomings the government in collaboration with the Ghana
Immigration Service recognises that adopting the best practices in immigration control
seeninotheradvancedjurisdictionsisessentialifwearetoprotectbordersandregulateand
monitor the activities of foreigners in relation to employment and residency. As a result,
the Ghana Immigration Service has recently initiated the development of a centralised
electronic visa and border control system to promote and improve intelligence sharing
between officials of the Service and other security agencies. Immigration authorities will
therefore be able to supervise automated passport inspection and track border-crossing
events using data captured by the system. This means there will be an improvement in
visa and permit processing times, improved but faster registration of border crossing
from border residents, and an overall improvement to Ghana’s external and internal
security through a secure visa-issuing process. This will ultimately meet the current and
future needs of the Ghana Immigration Service, as well as improving the quality of
service they offer to the public.53
51 http://doingbusiness.org/rankings (accessed 6 March 2014).
52 Opinions of PRO of Ghana Immigration Service; see http:www.ghanaweb.com/
GhanaHomePage/NewsArchive/artikel.php?ID=301620 (accessed 6 March 2014).
53 www.futuretravelexperience.com/2013/04/ghana-airports-adopt-biometric-border-
management-system-in-eghana-project/ (accessed 6 March 2014).

28. 411
Appendix 1
ABOUT THE AUTHORS
PAA KWESI HAGAN
Globetrotters Legal
Paa Kwesi Hagan is a solicitor, immigration expert and head of Globetrotters
Legal (specialising in providing immigration solutions for global corporations
operating in Ghana).
Paa Kwesi has a wealth of experience in advising clients on Ghanaian immigration
and compliance matters and also in liaising with regulatory bodies in Ghana. He has
advised several high-net-worth companies and multinationals on immigration and
compliance issues. He has also performed immigration audits for key companies in
Ghana. In addition, he has represented clients at immigration hearings before regulatory
bodies and continually engages positively with government institutions to influence
immigration policy.
Paa Kwesi has been recognised in Who’s Who Legal: Ghana 2014 as one of the
leading experts in the field of labour and employment law. Furthermore, he has recently
authored a ‘Corporate Immigration Manual’ as a guide to navigating the corporate
immigration landscape in Ghana.
Paa Kwesi is a member of the Ghana Bar Association and is admitted as a barrister
and solicitor of the Supreme Court of Ghana. He was educated at the Faculty of Law of
the University of Ghana and Mfantsipim School. He is also a member of the International
Bar Association (IBA) and an International Associate of the American Immigration
Lawyers Association (AILA).

29. About the Authors
412
GLOBETROTTERS LEGAL
No. Z 300, Block 20
Fidelity House
Ring Road Central
Accra
Ghana
Mobile: +233 267 719 169
Tel: +233 302 245 254
paakwesi@globetrotterslegal.com
www.globetrotterslegal.com