A Guide to the Deceased Estates Act and Its Role in South Africa

The Administration of Estates Act 66 of 1965 is the principal statute governing the administration of deceased estates in South Africa. It sets the framework for reporting a death to the Master of the High Court, appointing an executor (testamentary or dative), advertising the estate for creditors, drawing the liquidation and distribution account, and ultimately distributing the estate to heirs or beneficiaries. The Act applies to every estate in South Africa, testate and intestate, and is administered through Master’s Office branches in Johannesburg, Pretoria, Cape Town, and other High Court seats. Estates are wound up by an executor named in the will (testamentary) or appointed by the Master (dative), and the process typically runs between six and eighteen months depending on the estate’s complexity.

The Statutory Framework: What the Deceased Estates Act Covers

The Administration of Estates Act 66 of 1965 is the principal statute governing the winding-up of deceased estates in South Africa. It has been amended several times, most notably by the Administration of Estates Amendment Act, and applies uniformly across the country to both testate and intestate estates. It sits alongside the Intestate Succession Act 81 of 1987, which sets the order of inheritance when no will is left, and the Insolvency Act 24 of 1936, which applies to insolvent estates where liabilities exceed assets.

The Act is administered by the Master of the High Court, with Master’s Office branches in each High Court division. The Master’s role is supervisory: the Master protects the interests of heirs, creditors, and dependants, and signs off on the executor’s account before distribution. The Act also sets the rules for who may serve as executor and how an executor is appointed, removed, or replaced if the original appointment falls away.

The Role of the Master of the High Court

The Master of the High Court has jurisdiction over deceased estates under the Act. The Master appoints the executor where there is no valid will, or where the executor named in the will cannot act, supervises the administration, and approves the liquidation and distribution account. Master’s Office branches sit in the major High Court seats — Johannesburg, Pretoria, Cape Town, Durban, and Bloemfontein.

Selected Master’s Office seats and the High Court divisions they serve

Master’s Office	High Court division	Region covered
Johannesburg	Gauteng Local Division, Johannesburg	Greater Johannesburg, the East and West Rand
Pretoria	Gauteng Division, Pretoria	Pretoria, northern Gauteng, parts of Limpopo and Mpumalanga
Cape Town	Western Cape Division, Cape Town	Western Cape and surrounding districts
Durban	KwaZulu-Natal Division, Durban	KwaZulu-Natal coastal and inland districts
Bloemfontein	Free State Division, Bloemfontein	Free State and parts of the Northern Cape

The estate is reported to the Master’s Office for the area where the deceased was ordinarily resident at the date of death. That office is the practical gateway: the file is opened at reporting, closed at the Master’s approval of the final account.

Reporting the Death: The First 14 Days

The Act requires that a death be reported to the Master of the High Court within 14 days of the date of death, by the person in possession of the death certificate and any will. The Master opens an estate file and issues either a letter of authority (for small estates under the simplified procedure) or letters of executorship (for larger estates).

Documents typically required when reporting a death to the Master

Document	Notes
Death certificate (BI-9 form, unabridged)	Issued by Home Affairs; the unendorsed version is required for the Master’s file
Original will (if any)	Original, not a copy; the Master retains it for the duration of the administration
Marriage certificate (if applicable)	Required to confirm the matrimonial property regime and the surviving spouse’s share
ID copies of the deceased and the next-of-kin	Certified copies; out-of-date or unstamped IDs cause avoidable delays
Sworn next-of-kin declaration	Confirms the heirs and their relationship to the deceased
Inventory of assets and liabilities	A best-available estimate at reporting; refined later in the liquidation and distribution account

Appointment of the Executor: Testamentary vs Dative

The Act distinguishes between two routes to the executor’s appointment, and the distinction determines who has the first say.

Testamentary vs dative executor

Aspect	Testamentary executor	Dative executor
Source of appointment	Nominated in a valid will	Appointed by the Master of the High Court
When used	The deceased left a valid will naming an executor who is able and willing to act	No valid will, the will fails to nominate an executor, or the nominated executor cannot or will not act
Confirmation document	Letters of executorship issued by the Master	Letters of executorship issued by the Master, or a curator bonis where the nominee is a minor or lacks capacity
Master’s discretion	The Master confirms the nominee unless disqualified; an unsuitable nominee may be replaced	The Master chooses, taking into account any preference expressed by the heirs

Under the Act, the executor must be a major, a South African resident, and not insolvent or otherwise disqualified. The Master may decline to confirm a nominee in the will and appoint a dative executor instead — a power the Master uses where the nominated executor lacks competence, has a conflict of interest, or where family circumstances make the appointment inappropriate.

The Liquidation and Distribution Account

The executor draws the liquidation and distribution account: a formal statement of the estate’s assets, liabilities, and proposed distribution to heirs or beneficiaries. The account is lodged with the Master for examination under the Act. Once the Master is satisfied, the account is advertised in the Government Gazette and a local newspaper, opening a 30-day inspection period during which creditors and heirs may inspect the account and lodge objections.

1. Executor draws the account and lodges it with the Master.
2. Master examines the account and, if satisfied, authorises advertisement.
3. Account is advertised in the Government Gazette and a local newspaper, opening a 30-day inspection period.
4. Creditors and heirs may inspect the account and lodge objections within the inspection period.
5. After the inspection period closes and any objections are resolved, the Master approves the account.
6. Executor distributes the estate in accordance with the approved account.

The Intestate Estate: When There Is No Will

Where the deceased died without a valid will, the Intestate Succession Act 81 of 1987 determines who inherits. The Act sets a fixed order of inheritance — surviving spouse, descendants, parents, siblings, and more distant relatives — and the Master appoints a dative executor (often a family member, an attorney, or a trust company) to administer the estate. The estate is distributed according to that fixed order, not the deceased’s wishes, since no will was left.

Order of inheritance under the Intestate Succession Act 81 of 1987

Order	Heir(s)	Distribution
1	Surviving spouse	Child’s share or larger portion, depending on whether descendants also inherit
2	Descendants	Equal share per stirpes
3	Parents	Equal share if both survive
4	Siblings (and their descendants)	Equal share per stirpes
5	More distant relatives	In order of proximity, as set out in the Act
6	None of the above	Estate escheats to the State

Common Pitfalls and Delays

Most estates run on the timelines described above. Some do not, and the difference is almost always one of the following issues.

• Missing or invalid documents. An unendorsed death certificate, a missing marriage certificate, or out-of-date ID copies stall the Master’s appointment.
• Account rejected on technical grounds. Accounts are rejected for incorrect valuations, missing supporting vouchers, or unadvertised claims; each rejection resets the timeline by weeks.
• Insolvent estates. Where liabilities exceed assets, a separate procedure under the Insolvency Act and an additional Master’s directive apply, materially lengthening the process.
• Foreign assets. Reserve Bank exchange control applications, foreign-jurisdiction re-sealings of the will, and certified translations add a layer that extends timelines beyond a year.
• Family disputes. Disputes over the executor’s appointment, the will’s validity, or the terms of distribution can sidetrack the file into litigation and freeze the Master’s process until resolved.

Burger Huyser Attorneys’ Wills & Estates practice runs estate files from the head office in Linden and across its Gauteng branches, with a dedicated Deceased Estate Administrator supporting the executorship process from the first reporting call through to the Master’s final sign-off.

Need help winding up a deceased estate? Contact Burger Huyser Attorneys on 011 888 0246 (after-hours 061 516 6878) or visit the head office at 49 First Avenue, Linden, Randburg, 2194. The firm’s Wills & Estates practice runs estate files from the head office and across its Gauteng branches, with a dedicated Deceased Estate Administrator supporting the executorship process. The firm carries a 4.8/5 average across 250+ Google reviews (Trustindex verified “Top Rated Law Firm in South Africa”).

Frequently Asked Questions

What is the Deceased Estates Act in South Africa?

The Deceased Estates Act refers to the Administration of Estates Act 66 of 1965, the principal statute governing deceased estate administration in South Africa. It sets the framework for reporting a death, appointing an executor, drawing the liquidation and distribution account, advertising the estate, and distributing it to heirs or beneficiaries.

Who administers a deceased estate under the Act?

An executor — a person named in the will (testamentary) or appointed by the Master of the High Court (dative). The Master supervises every estate, examining the executor’s account and approving distribution.

How long does it take to wind up a deceased estate?

Simple estates typically wind up within six to twelve months; complex estates (foreign assets, insolvent estates, family disputes, missing beneficiaries) can take eighteen months or longer. The Master’s examination and 30-day Gazette inspection are the fixed minimums.

What happens if there is no will?

The Intestate Succession Act 81 of 1987 determines who inherits, and the Master of the High Court appoints a dative executor. The estate is distributed according to a fixed order of succession — not the deceased’s wishes, since no will was left.

Can anyone serve as an executor?

No — the Master must appoint the executor, and the Act sets eligibility rules. An executor must be a major, a South African resident, and not insolvent or otherwise disqualified. The Master may refuse to confirm a nominated executor and appoint a dative executor instead.

Does a small estate need to go through the full process?

Small estates (below a Master-set threshold) may be dealt with under a simplified procedure: the Master issues a letter of authority rather than full letters of executorship, and a formal liquidation and distribution account is not always required. The procedure is not available where there is immovable property or other complications.