DECEASED ESTATES

A deceased estate in South Africa is wound up under the Administration of Estates Act 66 of 1965 and the Intestate Succession Act 81 of 1987, with the Master of the High Court supervising the appointment of the executor (or Master’s representative) and the finalisation of the estate. The death must be reported within 14 days to the Master of the High Court office in whose jurisdiction the deceased lived 12 months before death; a parallel 14-day window applies to the employer delivering an employee’s tax certificate under paragraph 13(2)(b) of the Fourth Schedule to the Income Tax Act. Where the gross estate exceeds R250,000, full letters of executorship are required; smaller estates may be handled under section 18(3) with reduced formalities.

What a Deceased Estate Is and Which Laws Apply

A deceased estate arises when a person dies leaving property, or a document that is or purports to be a will. The estate is then administered either under the will (testate) or under the Intestate Succession Act 81 of 1987 (intestate).

The Administration of Estates Act 66 of 1965 (as amended) prescribes the procedure. Section 13 prohibits any liquidation or distribution except under letters of executorship, and once those letters issue, all the deceased’s property vests in the executor, who stands in the shoes of the deceased for winding up. The Master’s role is supervisory — the Master does not run the estate but appoints a suitable executor or Master’s representative to identify assets, settle debts, and distribute the residue to heirs.

Reporting the Death: The 14-Day Window

The estate must be reported to the Master of the High Court within 14 days of the date of death, by any person with control or possession of any property or of any document that is or purports to be a will. Section 8(1) requires transmission of any will in one’s possession to the Master as soon as the death comes to one’s knowledge. Missing the 14-day window does not invalidate the estate but invites administrative delays and Master queries on the file.

Separately, paragraph 13(2)(b) of the Fourth Schedule to the Income Tax Act requires the employer to deliver an employee’s tax certificate to the executor within 14 days of cessation of employment — even if the EMP501 reconciliation has not yet been submitted.

Where the Estate Must Be Reported

Where the deceased lived in South Africa, the estate must be reported to the Master of the High Court in whose jurisdiction the deceased lived 12 months before death. Where the deceased was outside South Africa at death, it may be reported to any Master, provided it is reported to only one, with a no-double-reporting affidavit.

All Magistrate’s Offices were designated service points of the Master from 5 December 2002, but with limited jurisdiction — only estates without a valid will and with gross value under R125,000 (no PEAS process). Estates with wills, and any estate over R125,000, must go to the provincial Master’s Office. The Masters’ Deceased Estate Online Registration System has been live since 10 October 2023 at Johannesburg, Durban, Cape Town, Pretoria and Thohoyandou and is being rolled out progressively; reporting can be done online from anywhere, except for original wills, which must still be lodged in person.

Reporting Documents: Estate Over R250,000

Form / Document	Detail
J294 — Death Notice	Completed Death Notice by the person reporting the death.
Death certificate	Original or certified copy from Home Affairs (BI-1663 notification by the medical practitioner).
Marriage documentation	Certified copy of marriage certificate, customary marriage registration, religious marriage proof (Muslim or Hindu), or same-sex life partnership declaration, plus a Declaration of Marriage by the surviving spouse.
Will(s)	All original wills and codicils (or documents purporting to be such).
J192 — Next-of-Kin Affidavit	Required where there is no valid will.
J243 — Inventory	Listing all assets of the deceased.
Heir nominations	Nominations for the appointment of an executor where the will does not nominate one or the nominated executor declines.
J190 — Acceptance of Trust as Executor	In duplicate, with a certified copy of the executor’s ID.
J262 — Undertaking and Bond of Security	Unless the executor is exempted in the will, or is the deceased’s parent, spouse, or child.
No-double-reporting declaration	Confirmation that the estate has not already been reported to another Master’s office.

Reporting Documents: Estate Under R250,000

Form / Document	Detail
Core documents	J294, death certificate, marriage documentation, wills, J192, J243 — same as for larger estates.
Heir nominations	Nominations by heirs for the appointment of a Master’s representative.
J155 — Acceptance of Master’s Directions	Signed by the person nominated.
Certified ID copy	Certified copy of the ID of the person to be appointed as Master’s representative.
Output	Letter of Appointment as Master’s Representative issued under section 18(3), dispensing with full letters of executorship.

Letters of Executorship vs Letters of Authority

Aspect	Letters of Executorship	Letters of Authority (s 18(3))
Estate value threshold	Issued where gross estate exceeds R250,000.	Available where gross estate is under R250,000.
Procedure	Full Administration of Estates Act procedure applies.	Significantly less stringent formalities.
Bond of security	J262 usually required unless the executor is the parent, spouse, or child of the deceased, or is exempted in the will.	Not required in the same form.

The Executor’s First Duties After Appointment

1. Open an estate cheque account. Section 28 requires the executor, once moneys in hand exceed R1,000, to open an estate cheque account in the estate’s name and notify the Master of the bank details.
2. Publish a section 29 notice. Publish notice to debtors and creditors in the Government Gazette and in a newspaper circulating where the deceased was ordinarily resident, calling on creditors to lodge claims within 30 days to three months.
3. Lodge the estate case with SARS. The executor, as representative taxpayer, reports to SARS by email or via the SARS Online Query System, including the deceased’s ID number, tax reference number, or estate number.
4. Collect funeral fund release from the bank. Section 11 requires the Master’s written permission (MBU 12 form) before a bank may release specified funds to pay funeral expenses.

The Liquidation and Distribution Account

Section 35(1) requires the executor to submit the liquidation and distribution account to the Master within six months of letters of executorship being granted (or such longer period as the Master may allow), supported by vouchers, with an estate duty schedule in the prescribed form. The Master examines the account and issues a memorandum dealing with any queries before authorising advertisement.

Inspection and Objections

Under section 35(5), once the Master authorises advertisement, the account lies for inspection at the Master’s Office (and at the Magistrate’s Office if the deceased did not reside in that city or town) for at least 20 days. Any interested person may lodge an objection in duplicate, with reasons, before expiry. The Master delivers a copy to the executor, who has 14 days to transmit comments. Any person aggrieved by the Master’s direction may apply to the High Court within 30 days to set it aside.

Distribution and Finalisation

Once the inspection period expires without objection, the executor pays creditors and distributes the estate to the heirs in accordance with the account. The executor lodges receipts and acquittances from creditors and heirs with the Master, plus a certificate by the registration officer or conveyancer specifying any registrations effected. Property transfers are handled through a conveyancer once the Master confirms the estate may be regarded as finalised.

Intestate Succession: When There Is No Valid Will

The Intestate Succession Act 81 of 1987 sets the order of preference — spouse, descendants, parents (only if no surviving spouse or descendants), then siblings (only if one or both parents are predeceased). The Act accommodates polygamous customary unions: where the deceased leaves only spouses and no descendants, the wives inherit in equal shares; where spouses and descendants both inherit, each wife inherits at least R250,000 where the estate allows.

After Bhe v Magistrate Khayelitsha, all deceased estates are administered under the Administration of Estates Act and distributed under the Intestate Succession Act, not customary law — Magistrates no longer supervise deceased estates. A person may still arrange for customary distribution by making a will, but the Master has a constitutional obligation to ensure vulnerable groups are not exploited by family agreements. The Chief Master’s helpline for customary-law enquiries is 012 406 4805 or [email protected].

When the Estate Is Small or Has Minor Heirs

If the estate is less than R250,000 and has a minor heir, Legal Aid South Africa (LASA) can assist. The Master’s representative handles the small-estate route under section 18(3), with reduced formalities. Estates exceeding R125,000 cannot be administered at a Magistrate’s service point, regardless of whether there is a will — they must go to the provincial Master.

Burger Huyser Attorneys’ Wills & Estates practice handles the full winding-up of deceased estates across Gauteng — from initial reporting at the Pretoria or Johannesburg Master’s Office to final distribution and property transfer. The firm can act as executor, as agent for a lay executor, or as attorney for an existing executor needing help with the Master filing, section 29 creditors’ notice, section 35 liquidation and distribution account, or any dispute that arises. Contact the Linden, Randburg head office on 011 888 0246 (after-hours 061 516 6878). The firm carries a 4.8/5 average across 250+ Google reviews (Trustindex verified “Top Rated Law Firm in South Africa”) and runs this work through a dedicated Deceased Estate Administrator supported by the general litigation practice.

Frequently Asked Questions

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

The minimum is around six months from letters of executorship (the statutory deadline for the liquidation and distribution account under section 35(1) of the Administration of Estates Act), plus 20 days for inspection. Clean files run six to twelve months; disputed or complex files twelve months to several years.

Do I have to use an attorney to report a deceased estate?

No — the Master’s Office accepts documents from any interested party. Most families appoint an attorney, accountant, or trust company as executor (or as agent for a lay executor) because the process involves multiple forms, an executor’s bond of security, banking arrangements with section 28’s R1,000 threshold, SARS reporting, and a published creditors’ notice under section 29.

What is the difference between Letters of Executorship and Letters of Authority?

Letters of Executorship are issued for estates over R250,000 and trigger the full Administration of Estates Act procedure. Letters of Authority are issued under section 18(3) for estates under R250,000 and dispense with much of the formal procedure.

How is the executor appointed if there is no will?

Where there is no will, the Master appoints the executor, taking into account nominations by the heirs. If the nominated person declines, or the heirs cannot agree, the Master chooses a suitable person — often an attorney, accountant, or trust company.

Can a deceased estate become insolvent?

Yes — section 34 of the Administration of Estates Act 1965 deals with insolvent deceased estates. A separate tax entity is created (the deceased estate as taxpayer 2), and the insolvent estate is administered under the Act’s insolvency provisions.

Where do I report a deceased estate in Gauteng?

The Master’s Office at Pretoria handles estates where the deceased lived in the Pretoria magisterial district 12 months before death; the Master’s Office at Johannesburg handles the Johannesburg district. Reports can be lodged in person, by post, or via the Masters’ Deceased Estate Online Registration System (live since 10 October 2023). Burger Huyser Attorneys’ Wills & Estates practice handles deceased estate reporting across its Gauteng branch network, with a dedicated Deceased Estate Administrator supporting executors across Pretoria, Centurion, Johannesburg, Sandton, Randburg, Roodepoort, Bedfordview, Alberton, and Midrand.