Introduction
Copyright is a property recognised and protected by law. It does not simply vanish when its owner dies.[1]
This note addresses the legal control of revenue streams of deceased artists, signed to a record label, what portions, if any, may be retained by the artists’ children, family or other beneficiaries as the case may be. Essentially, this gives readers an understanding of what happens to a decedent’s income after death, who gets the earnings from the decendent’s multiple sources of income and the justification for this position.
Artists Revenue Streams:
Artists revenue streams are the means that allow an artist to earn either directly from the use of their music generally or by virtue of their personae and repute. It operates across multiple options. Some recording artists/ songwriters explore them fully, while some others narrow their monetization options.
The various sources of revenue include, but are not limited to the following:
- Sound Recording Royalties: Masters Royalties from digital streaming payouts like Spotify, Apple Music, YouTube Music
- Publishing and Mechanical Royalties which also comes from streaming platforms like Spotify, and collected everytime a composition or song is reproduced or distributed as permanent downloads.[2]
- Ticket sales from Live Performances and Touring
- Synchronization and Media licensing of Tracks or images for use in film, TV shows, stage performances, video games and commercials.
- Payouts from Digital Creator contents like YouTube contents, Tiktok Live and Facebook reels
- Merchandise: Selling branded apparel, posters, and limited-edition physical goods.
- Brand Partnership: Endorsements, sponsored social media posts, and brand collaborations.
- Physical sales of vinyl records, CDs, Cassettes is also considered another adequate revenue stream.[3]
Let us set the stage before the mechanics are explained. The percentage of a deceased artist’s overall revenue is strictly subject to the terms of the contract that was made between the recording artist/ songwriter(s) and the record label. As a result, it is until after both parties exercise their contractual obligations that the percentage reserved for the decendent may transfer to their beneficiaries. Revenue generally either stems from the musical composition or sound recording.
Sound Recordings Revenue
They either belong to the rcord label, studio, company or person responsible for mixing the musical components into one full sound recording.
In a stricter sense, it belongs to the person who funded the mixing and mastering of the entire musical composition. This does not mean that artists make nothing off sound recordings; usually, they are still entitled to a portion of the royalties from sound recordings. However, in a situation where the artist fully funds the recording or pays off the producer or studio, he shall own both his publishing income and sound recordings revenue. By such, all the money generated may belong to the deceased artist’s beneficiaries, children or family.
Musical Composition or Publishing Royalties
This ordinarily belongs to the composer, songwriter, creator of the melody, publisher, or publishing company. A deceased beneficiary automatically enjoys the benefits here. However, this is not always the case. A reasonable exception arises in 360° deals.
Under such agreements, a record label or entertainment company may provide an artist with advance payments, finance recording sessions, marketing, promotions and other expenses necessary for the artist’s commercial success. In consideration of these investments, the label may asides from their own sound recording income, negotiate the right to participate in multiple revenue streams of the artist which may include a share of the artist’s publishing royalties, brand partnership revenues, merchandise sales, digital content earnings, performance income, and other sources of revenue, depending on the terms of the agreement.
Consequently, the portion of this revenue streams contractually allocated to the artist, constitutes the artist’s entitlement, which upon his death becomes his beneficiaries entitlement.
Ticket Sales from Tours, Live performance, Concerts
A good reference would be an active musical band who had lost one of their members. Cuts from songs recorded together and now are being performed live, and on tours may be paid to the family of the decedent.
Synchronization and Media Licensing
This is quite interesting because every recorded song usually contains two separate copyrights: Composition/ publishing and Masters rights.[4]
To license a media like a TV show, movie, or commercial, a person needs both permissions. As a result, the record label and artists are paid separately for their underlying musical contribution in the recorded song. One notable example is “Michael” film. The studio needed to lock in estate licensing agreements before they could shoot a scene because the Michael Jackson’s Estate controls his music, image, and story.[5]
Other revenue streams like Brand partnership, YouTube Content, Facebook Reels and Tiktok live payouts, Merchandise sales and physical sales of CDs, cassettes, and catalogue generally belongs to the artist in the absence of any existing contract. Same goes for an independent artist.
Also, sometimes, both the artist and record label share in incomes generated from the above sources. However, the revenue allocation depends solely on the contracts the artist signed during their lifetime.
The royalties from the streams that legally belong to an artist may form part of his/her estate upon death and may subsequently pass to a beneficiary or family.
A practical example of a posthumous commercial exploitation that can be taken is the estate of Michael Jackson. Even after the icon’s death, his estate continues to earn significant ticket sales revenue from licensed projects like MJ: The Musical. This demonstrates that the family or estate of a deceased creator can continue to benefit financially from authorized commercial use of the deceased’s works and likeness.[6]
Transfer of Revenue Streams to Family, Children or other Beneficiaries
“Subject to section 30(1) of the Nigerian Copyright Act 1999 as amended, Copyright shall be deemed to be movable property and shall be transferable by way of assignment, testamentary disposition or operation of law.” [7]
Given that Copyright can be transferred legally, it is pertinent to analyze how this transfer is made and to whom, it is entitled. Let’s take a close look at Estates.
What is a Deceased’s Estate
Legally, an estate is everything a person owns in their name at the time of death that can be passed via will. It include shares, personal belongings, digital assets, business interests, unpaid debts owed to a person, and intellectual property.[8] In one sense, an estate is the entire property owned by a person. When a person passes away, the estate doesn’t directly go to the family — it is formally administered by a person known as an “Executor” in a will.[9]
However, where a person dies without a will, he is deemed to have died intestate. In that case, the court, subject to the applicable laws of succession and Intestacy of the decedent’s place of residence, appoints a person known as the “Administrator” to manage the estate and distribute assets to the rightful heirs.
Administration of an Estate
The Court of appeal in the case of Williams v. Ogundipe (2006) made it clear that the concept of interest in estate is a matter of law.[10] Family members cannot personally appoint administrators or choose a family head, whosoever to administer the estate of a deceased person.
Appointment of an Administrator:
The Laws governing the administration of estates upon death vary across the different states in Nigeria. The applicable rules in Lagos State may differ from those applicable in Ondo State and other states. For instance, Section 49 (1) of the Administration of Estates Law of Lagos State, establishes a hierarchy for determining the persons entitled to inherit the estate of a person who dies intestate.[11] The provision ranks eligible family members according to their degree of relationship with the deceased, beginning with relatives of the closest degree and extending to more remote relatives. This ranking also takes into consideration distinctions such as full-blood and half-blood relationships, among other categories. It goes prioritizing from top to bottom of the list,
- Husband or wife of the deceased
- Children of the deceased or the surviving issue of a child who dies during the lifetime of the deceased
- Father or Mother of the deceased
- Brothers or sisters of the deceased of full blood or children of such brothers or sisters who died in the lifetime of the deceased
- Brothers or sisters of half blood of the deceased, or children of such half blood brothers or sisters who died during the lifetime of the deceased
It is also worthy to understand that an artist, during their lifetime may not necessarily transfer their catalogue or estate by will or testamentary disposition to a family. By that, he or she may will their rights or properties to other persons/ groups.
The Duration of Copyright after the Death of an Artist:
Copyright in a musical work shall subsist for a period of 70 years after the end of the year in which the author dies.[12]
Section 19 (1) (d) of the Copyright Act puts it thus:
“Sound recordings shall subsist 50 years after the end of the year in which the recording was first made available to the public with the consent of the author or 50 years after the work was created, if not made available to the public within that time.” [13]
Copyright in an artist’s work subsists for this prescribed period after the artist’s death, and during this period, only the family or beneficiary of the deceased have an exclusive right to earn from the use and sales of the property.
However, upon the expiration of the statutory period, the copyright ceases to subsist, and the beneficiary or successor in title can no longer exercise exclusive copyright rights over the work because it is deemed to be in public domain. The legal effect of this is that the artist’s works can now be recreated, or reproduced, without permission — whether it’s for financial gain or not.
Conclusion
The question of who is entitled to deceased artist’s revenue streams is a two-step legal determination: what has been allocated by contract, and the process of executing a will or administering an estate.
First, death does not invalidate a contact between an artist and label . The record label retains its share, so does the artist. The family or beneficiaries cannot claim revenue that the artist had already validly assigned away.
Second entitlement to the deceased artist’s share, payouts, general revenue streams, property and catalogue are strictly governed by Law, Will or Estate Plan.
Ultimately, for the period of 70 years after artist’s death which copyright subsists, each party holds on to what’s legally theirs. In the end, a clear estate planning and court-resolve remains the most effective tool to prevent disputes between labels, family and third parties over valuable legacy revenue streams.
[1] Adaugo ugwu, ‘What Happens to Royalties When an Artist Dies? Royalties, Copyright, and Succession’ (Royaltyio, 28th February ) <https://royalti.io/blog/what-happens-to-royalties-when-an-artist-dies-royalties-copyright-and-succession> accessed 7 August 2026
[2] Press officer, ‘What are Mechanical Royalties?’ (IMRO, 15th June) <https://imro.ie/faq/what-are-mechanical-royalties-2/> accessed 7 August 2026
[3] Randi zimmerman , ‘How Traditional Physical Distribution and Retail Work’ (Symphonic blog, 13th May) <https://blog.symphonic.com/2026/05/13/how-traditional-physical-distribution-retail-work/> accessed 7 August 2026
[4] Barry maheswara, aurelia suci, ‘Understanding MFN in Music Synchronization for Film Producers: Why clearing one song can change your entire film budget’ (ARMA LAW) <https://www.arma-law.com/news-event/newsflash/understanding-mfn-in-music-synchronization-for-film-producers> accessed 7 August 2026
[5] Carbon law group , ‘The $1 Billion Michael Jackson Biopic: Licensing Lessons for Business Owners’ (Carbon Law Group, 13th July) <https://carbonlg.com/michael-jackson-biopic-licensing-lessons/> accessed 7 August 2026
[6] Allie Nelson, ‘Michael Jackson’s Net Worth Has Fluctuated Wildly Over the Years: Find Out Where It Stands Today’ (Parade, 29th April) <https://parade.com/celebrities/michael-jackson-net-worth> accessed 7 August 2026
[7] Nigerian Copyright Act 2022, s 30(1)
[8] Hetherington Brandon, ‘What is an estate? Understanding what you really leave behind’ (SOLOMON HOLLETT LAWYERS, 18th July) <https://solomonhollettlawyers.com.au/news/what-is-an-estate-understanding-what-you-really-leave-behind/> accessed 7 August 2026
[9] ibid
[10] Williams & Anor. v. Ogundipe & Ors (2006) JELR 49273 (CA)
[11] Administration of Estate Laws of Lagos State, s. 49(1)
[12] ibid s 19(1)
[13] ibid s 19(1)(d)