Deceased Estates Sandton

Deceased estate administration in South Africa is governed by the Administration of Estates Act 66 of 1965 and is run through the Master’s Office of the Gauteng Division of the High Court, which sits in Johannesburg and serves Sandton-resident estates. From the date of death, the executor named in the will (or the Master’s appointed administrator, where there is no will) has 14 days to report the death, after which the executor must collect the assets, settle the liabilities, file a Liquidation and Distribution Account, obtain SARS estate duty clearance where applicable, and only then distribute to beneficiaries. Burger Huyser Attorneys handles deceased estates from its Sandton branch at Block 3, 1st floor, Northdowns Office Park, 17 Georgian Crescent East, Bryanston, with Co-Director Anna-Mi Nel (Head of Family Law) running the deceased estates workstream and Lance Pearson as the firm’s dedicated Deceased Estate Administrator.

Two Meanings of “Deceased Estate” — Why This Page Is About the Legal One

The phrase “deceased estate” has two common uses in South Africa. The legal-service meaning is the deceased person’s estate being administered by an executor under the Administration of Estates Act 66 of 1965: reporting the death, winding up assets and liabilities, and distributing to heirs. The colloquial or auction meaning is a property being sold out of an estate, often advertised with “deceased estate” as a marketing term on auction listings.

This page is about the legal-service meaning. If you arrived here looking for a property being sold from an estate, the auctioneer route is the correct one and an estate attorney is not — the rest of this article assumes you are a family member needing to wind up a deceased person’s estate, not a buyer chasing a listing.

Who Can Administer a Sandton Deceased Estate

The Master of the High Court appoints the executor. Where there is a valid will, the Master appoints the executor named in it. Where there is no will (intestate estate), the Master appoints an administrator — typically nominated by the major heirs, with priority guided by the Intestate Succession Act and the Master’s practice directives.

A family member may serve as executor personally, but only after the Master has issued the formal appointment, and most families instruct an experienced attorney because the Master’s vetting process treats any errors in the initial paperwork as cause to refuse appointment or to require re-lodgement. The Master may decline a nominated lay executor and require a professional to take the file, particularly where:

• the estate includes immovable property (routine in Sandton, where bond cancellations, SARS clearance, and Deeds Office transfer formalities all need to be coordinated);
• there are multiple heirs in dispute;
• the deceased estate is insolvent and the executor’s duties include admitting creditors and ranking claims.

Burger Huyser’s Sandton branch, co-directed by Anna-Mi Nel, takes on this role for the firm under Chief Master Directive 9 of 2023 (the current directive on appointments in deceased estates), with Lance Pearson providing the day-to-day administration as the firm’s dedicated Deceased Estate Administrator.

Reporting the Death and the Master’s First Filings

Death must be reported to the Master of the High Court within 14 days of the date of death. The death report is typically lodged with:

1. the original death certificate (or a certified copy issued by Home Affairs);
2. the original will (if any), together with a sworn declaration by a witness to confirm its authenticity where the Master requires it;
3. a declaration by the surviving spouse or next-of-kin confirming marital status, heirs, and the deceased’s last known address;
4. certified ID copies of the surviving spouse and each heir.

Once the Master’s Office is satisfied with the paperwork, it issues either a Letter of Executorship (where there is a will and a named executor) or a Letter of Authority (in intestate estates, usually capped at a statutory value threshold below which a full executor appointment is not required). For estates that include immovable property — common in Sandton — full Letters of Executorship are required, not just Letters of Authority, because the Deeds Office will not process any transfer or bond cancellation without the Master’s formal appointment.

After appointment, the executor advertises the appointment in the Government Gazette and a local newspaper as prescribed by the Master’s published rules, which starts the formal notice period for creditors and any dependants who may wish to lodge a claim.

Where the Sandton file actually goes

Sandton-resident estates are administered through the Master’s Office of the Gauteng Division of the High Court sitting in Johannesburg. This is the controlling Master’s branch for estates where the deceased was ordinarily resident in the Sandton area at the date of death, including Bryanston, Sandown, Morningside, Hyde Park, Illovo, and the broader Sandton conurbation. The Master does not begin an estate through any local magistrate’s court or Home Affairs branch — the correct first step is the Master’s Office in Johannesburg, accessed by appointment, with the documents listed above.

The Liquidation and Distribution Account

The executor must prepare a Liquidation and Distribution Account reflecting every asset at date-of-death value, every liability, and the proposed distribution to each heir in accordance with the will (or the intestate rules if there is no will). The account must then lie open for inspection at the Master’s Office (and at the Magistrate’s Court for the district where the deceased ordinarily resided) for a statutory period of at least 14 days, during which creditors, heirs, or dependants may lodge objections.

Objections are typically framed as section 37 claims — an election by a surviving spouse (or, in narrower circumstances, a child) to claim a larger share than the will or intestacy provides. Section 37(2) entitles the surviving spouse to receive a portion equal to the value of the estate where that value does not exceed the prescribed amount, or one-half of the value where it exceeds that threshold, in each case ranking ahead of the bequests in the will. These objections must be adjudicated before the account can be confirmed.

Once the Master confirms the Liquidation and Distribution Account, the executor is released to distribute — but only after SARS has issued estate duty clearance where the estate exceeds the exemption threshold, and the Deeds Office has endorsed transfer instructions where property is involved.

Estate Duty and Tax Clearance

Estate duty in South Africa is governed by the Estate Duty Act 45 of 1955. SARS allows a primary abatement of R3.5 million against the net value of the estate to determine the dutiable value; estates below the abatement pay no estate duty but still require a SARS “no duty due” clearance before distribution can occur. Duty is then charged at 20% on the first R30 million of the dutiable value and 25% on the dutiable value above R30 million.

Item	Current position
Primary abatement (section 4A)	R3.5 million per deceased person
Spousal deduction (section 4(q))	Full deduction for assets bequeathed to a surviving spouse — defers duty until the spouse’s death
Rate (first R30m of dutiable value)	20%
Rate (above R30m of dutiable value)	25%
Surviving-spouse section 4A rollover	Unused portion of a predeceased spouse’s abatement rolls over to the survivor

Assets bequeathed to a surviving spouse qualify for the spousal deduction, which defers estate duty until the spouse’s death. Correctly structuring this in the will at the drafting stage is the cheapest way to minimise duty, and the firm’s wills-and-estates practice is built around getting this right at the point of drafting rather than retrofitting it at the administration stage.

Where the estate includes a business, a trust interest, or a deferred-remuneration component (pension, share scheme, retirement-fund death benefit nominations), additional tax considerations apply and the executor should flag these early. The firm’s MD, Marni Huyser, holds an LLM in Tax Law and reviews estate duty positioning across larger or more complex Sandton estates, which is the difference between an estate that pays duty once and one that pays it twice within a family.

Property in a deceased estate cannot be transferred to heirs until SARS has issued a tax clearance (often referred to as an estate duty clearance or duty-paid receipt). This is one of the most common reasons Sandton-property estates take longer to finalise — the SARS clearance, not the Master’s process, is often the actual pacing step.

What the Service Covers When Burger Huyser Is Instructed

When a family instructs the Sandton branch to wind up a deceased estate, the file moves through a defined sequence. The first intake at the branch confirms the deceased’s last address, marital status, surviving heirs, presence or absence of a will, and the size and complexity of the estate. From there, the firm:

1. Reports the death and attends to appointment — drafts and lodges the death report, the sworn declarations, the ID and marriage documentation, and follows up with the Master’s Office until the Letters of Executorship are issued.
2. Collects assets and liabilities — traces bank accounts, insurance policies, retirement-fund death benefits, shares, vehicles, and any immovable property, and corresponds with the relevant institutions to place a stop on withdrawals.
3. Drafts the Liquidation and Distribution Account — prepares the account in the format required by the Master’s Office, advertises it for inspection, and resolves any objections.
4. Attends to tax and transfer clearance — obtains the SARS estate duty clearance (or “no duty due” confirmation), coordinates with the Deeds Office for any property transfer, and arranges bond cancellation where the estate includes a bond over Sandton property.
5. Final distribution and executor’s release — once the Master confirms the account, pays out the heirs, lodges the final accounting, and obtains the Master’s release of the executor from liability.

Because the firm also runs a notary and conveyancing function in-house, the same file does not need to be handed to a separate conveyancing firm for the property transfer or bond cancellation — the same team that administers the estate handles the transfer of the property out of it.

What to Look for When Choosing a Deceased Estates Attorney in Sandton

Not every firm that says it “does deceased estates” is set up for the Sandton-property end of the work. When comparing firms, look for the following:

• Master’s Office familiarity — the attorney should regularly file at the Master’s Office of the Gauteng Division in Johannesburg and know the local objections-and-quirks workflow, not just generic practice experience.
• Tax and duty competence — estate duty positioning, spousal deduction structuring, and trust-related claims must be reviewed by someone who reads the will and the family situation together, not just by a generalist.
• Coordinated property capacity — where the estate includes Sandton property, the same firm should ideally be able to handle the property transfer, bond cancellation, and SARS clearance without handing the file to a separate conveyancing firm.
• Transparent cost conversation — executor’s fees are statutorily capped, and the firm’s fees for the professional work over and above the executor’s fee should be quoted in writing after the intake.
• Family-conflict sensitivity — intestate estates and contested wills often involve siblings in dispute; an attorney who has run dependants’-claim matters under section 37 of the Administration of Estates Act is better placed than one who has only handled clean, uncontested estates.

Burger Huyser’s Sandton branch is set up to meet all five of these criteria: Anna-Mi Nel heads the deceased estates workstream alongside her Family Law directorship, the firm carries notary and conveyancing capacity in-house for the property leg, and the tax positioning is reviewed at MD level by Marni Huyser where the estate warrants it.

Practical Considerations: Cost, Timeline, What to Bring

Cost, timeline, and document readiness are the three questions every family asks at the first meeting. The honest answer is that all three depend on the file, but a working framework helps.

Topic	What to expect
Executor’s fee	Set by a statutory tariff — a sliding percentage of the gross value of the estate, differentiated between movable and immovable assets (commonly 3.5% on gross assets plus 6% on income collected after date of death)
Firm’s professional fee	Quoted in writing at the first intake, broken out from the executor’s fee, Master’s Office fees, advertising costs, SARS filing fees, and conveyancing costs
Master’s Office fees	Scaled by estate value (capped for larger estates) per the Chief Master’s directive on Master’s fees
Timeline (clean, uncontested estate)	Typically six to twelve months from date of death to final distribution
Timeline (contested or complex estate)	Longer — dependants’ claims, business valuations, and SARS disputes each add their own delay

For the first consultation, bring the following so the firm can give a meaningful estimate rather than a placeholder figure:

• the deceased’s ID and the death certificate;
• the original will (if any), even if the family believes the deceased died intestate;
• the marriage certificate (or divorce order / antenuptial contract, if relevant);
• certified ID copies of the surviving spouse and each heir;
• the names and details of any major assets and liabilities known to the family;
• any prior correspondence from the Master’s Office about this estate.

Need to wind up a deceased estate in Sandton? Contact Burger Huyser Attorneys’ Sandton branch on 011 253 3080 (after-hours 064 555 3358) or visit the office at Block 3, 1st floor, Northdowns Office Park, 17 Georgian Crescent East, Bryanston, Sandton, 2191. The branch is co-directed by Anna-Mi Nel, Head of the Family Law and deceased estates workstream, and supported by Lance Pearson as the firm’s dedicated Deceased Estate Administrator, with estate duty positioning reviewed by the firm’s MD Marni Huyser (LLM Tax Law). The firm carries a 4.8/5 average across 250+ Google reviews (Trustindex verified “Top Rated Law Firm in South Africa”) and was named Best Family Law Firm 2024 (Lawyers Monthly Legal Awards) and Best Multi-Sector Law Firm 2023 (Acquisition International Legal Awards). Bring the deceased’s ID, death certificate, the original will (if any), the marriage certificate or divorce order, and ID copies of the surviving spouse and heirs to the first meeting, and the firm will give a written cost conversation and a realistic timeline before any work is formally instructed.

Frequently Asked Questions

How is a deceased estate administered in Sandton?

The executor (or appointed administrator, where there is no will) reports the death to the Master of the Gauteng Division of the High Court in Johannesburg within 14 days, collects the assets, settles the liabilities, prepares and advertises a Liquidation and Distribution Account, obtains SARS estate duty clearance, and then distributes to the heirs. Burger Huyser Attorneys handles this end-to-end from its Sandton branch, with Anna-Mi Nel running the workstream and Lance Pearson as the dedicated Deceased Estate Administrator.

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

Straightforward estates with a clean will and no objections typically wind up within six to twelve months. Estates that include immovable property, business interests, or dependants’ claims under section 37 of the Administration of Estates Act typically take longer; the firm’s Sandton branch gives a realistic timeline at the first intake after reviewing the file’s complexity.

Do I have to use an attorney to wind up an estate?

A family member may serve as executor, but the Master’s vetting process treats errors in the initial death report and supporting documents as cause to refuse appointment or require re-lodgement, and most lay executors in Sandton instruct an attorney to handle the Master’s filings, the Liquidation and Distribution Account, the SARS clearance, and any property transfer — particularly where the estate includes Sandton property.

Where is the Burger Huyser Sandton branch, and what are its hours?

Block 3, 1st floor, Northdowns Office Park, 17 Georgian Crescent East, Bryanston, Sandton, 2191. Telephone 011 253 3080, mobile/after-hours 064 555 3358. Open Monday to Friday, 7:30am to 4:30pm, with an after-hours mobile line for urgent matters.

How much does an executor cost?

The executor’s fee is set by a statutory tariff (a prescribed sliding percentage of the gross value of the estate, differentiated between movable and immovable assets). The firm’s separate professional fee for the administration work itself is quoted in writing at the first intake and is broken out from the executor’s fee, Master’s Office fees, advertising costs, SARS filing fees, and conveyancing costs so the family can see each line item.

Can Burger Huyser help if the family is in dispute over the will?

Yes — dependants’-claim matters under section 37 of the Administration of Estates Act (where a surviving spouse or child seeks a larger share than the will provides) form part of the firm’s contested-estates work and are handled alongside the deceased estates workstream at the Sandton branch.