How Are Assets Transferred from a Deceased Estate in South Africa?

Assets are transferred from a deceased estate in South Africa under the Administration of Estates Act 66 of 1965, with the Master of the High Court (provincial seat) appointing the executor or administrator who drives the process. The estate must be reported to the Master within fourteen days of death, the executor must lodge an inventory and a Liquidation and Distribution Account, the SARS estate duty assessment under the Estate Duty Act 45 of 1955 must be settled before any asset is distributed, and each asset category — immovable property, bank accounts, shares, vehicles, retirement fund benefits, and movable goods — has its own release step that runs only after the Master’s authorisation and the estate duty clearance. Until both gating events are in hand, no asset can legally be transferred out of the deceased’s name.

The Legal Framework: What Governs Deceased Estate Administration

The Administration of Estates Act 66 of 1965 is the controlling statute. It sets out the appointment of executors, the lodgement of the estate with the Master, the advertisement calling on creditors, the drafting and inspection of the Liquidation and Distribution Account, and the Master’s supervisory role over every estate filed in South Africa. The Estate Duty Act 45 of 1955 governs the tax that must be settled before any asset is distributed, and SARS administers estate duty nationally regardless of where the estate file opens.

The Master of the High Court sits at each provincial seat — Pretoria, Johannesburg, Cape Town, Bloemfontein, Pietermaritzburg, Kimberley, and Grahamstown (Makhanda) — and supervises the estates of persons ordinarily resident in that province at the date of death. Under section 18 of the Administration of Estates Act, the person who may apply to be appointed as executor is typically the nominee named in the will; where there is no will, an heir or other interested party may apply to the Master, and the Master issues Letters of Administration in place of Letters of Executory.

One category sits outside the Act entirely: retirement fund benefits are governed by the Pension Funds Act 24 of 1956, and section 37A of that Act allows a valid beneficiary nomination to override the will. Where a section 37A nomination is in place, the fund’s trustees pay the nominated beneficiary directly — those funds do not flow through the deceased estate at all.

The Step-by-Step Process from Death to Asset Release

The wind-up of a deceased estate runs through a fixed statutory sequence. Each step has its own deadline or inspection period, and skipping a step blocks the release of every asset in the estate.

1. Report the death to the Master within fourteen days. The death is reported by any person having control of the deceased’s property or will documents, who submits the death certificate, a copy of the will (if any), and the next-of-kin or executor’s details. The Master opens an estate file and issues a reference number. From 10 October 2023, the Master’s Deceased Estate Online Registration System is available at the Johannesburg, Pretoria, Cape Town, Durban, and Thohoyandou offices.
2. Executor is appointed. The Master appoints an executor by Letters of Executory where there is a valid will naming an executor who is willing and able to act; where there is no will (or the nominated executor cannot or will not act), the Master issues Letters of Administration instead.
3. Inventory lodged. Within six months of the Letters being issued, the executor must lodge a complete inventory of all assets — immovable property, vehicles, bank accounts, shares, policies, furniture, and business interests — together with an estimate of liabilities.
4. Advertise for creditors. The executor publishes a notice in the Government Gazette and a local newspaper calling on creditors to lodge claims within a statutory period (currently thirty days from the date of the second publication).
5. Liquidation and Distribution Account drafted. Once the inventory period has run and creditor claims have been assessed, the executor drafts the L&D Account showing every asset, every liability, the calculation of estate duty, the spouse’s claim (where applicable), and the proposed distribution to heirs.
6. L&D Account lies open for inspection. The L&D Account is lodged with the Master and lies open for twenty-one days (or six weeks in some estates) for inspection. Any interested party may object during this period.
7. Master issues authorisation to distribute. If no objection is lodged (or after any objection is resolved), the Master stamps the L&D Account as approved, authorising the executor to distribute.
8. Estate duty assessed and paid. SARS issues the estate duty assessment based on the dutiable value of the estate after the primary abatement and any spousal deduction; the assessment must be settled before any asset can be released.
9. Assets released. Only after the Master’s stamped L&D Account and the SARS estate duty clearance can each asset — property, bank balances, shares, vehicles, business interests — be transferred out of the deceased’s name.

Engaging an attorney with a dedicated deceased estate administrator on the team — like Burger Huyser Attorneys’ Wills & Estates practice, which runs estate files from its Linden head office and coordinates with both Gauteng Division seats — keeps each of these steps from drifting past its statutory deadline.

How Specific Asset Types Are Transferred

Each asset class has its own release step. The table below summarises what unlocks each category and which party drives the transfer.

Asset Type	What Releases It	Who Handles It
Immovable property	Master’s authorisation on the stamped L&D Account + Deeds office lodgement	Conveyancing attorney (transfer duty clearance, new title deed)
Bank accounts	Master’s letter to the bank + the bank’s deceased-estate process	Bank’s deceased-estate department; access only after estate duty clearance
Shares and unit trusts	Master’s authorisation + share transfer form + estate duty clearance	Stockbroker or transfer secretary; JSE-listed shares governed by STRATE rules
Motor vehicles	Letter from Master (eNaTIS authorisation)	Vehicle registered at the licensing department in the heir’s name
Retirement fund and pension benefits	Governed separately by the Pension Funds Act 24 of 1956; section 37A nomination overrides the will	Fund’s trustees pay out per the fund’s beneficiary nomination, not the executor
Life insurance policies	Per the policy beneficiary nomination if valid	Insurer pays the nominated beneficiary directly, outside the estate
Business interests	Master’s authorisation + sale or transfer per the entity’s MOI	Commercial or conveyancing attorney, depending on entity type
Movable household goods	Per the L&D Account distribution schedule	Executor hands over per the L&D Account, with delivery to the named heir

Estate Duty and the Tax Layer

Estate duty under the Estate Duty Act 45 of 1955 is the second major gate. SARS assesses duty on the dutiable value of the estate after applying the primary abatement and any qualifying deductions. The current framework, as published by SARS, is summarised below.

Element	Current Position
Primary abatement	R3.5 million per deceased estate (subject to periodic revision by National Treasury)
Spousal bequest	Fully deductible from the dutiable estate (rolls over to the surviving spouse’s estate on their death)
Estate duty rate	20% on the first R30 million of dutiable value; 25% above R30 million
Section 4A deduction	Property used for business purposes may qualify for a deduction if inherited by a relative who continues the business
When estate duty is payable	Within one year of date of death (or thirty days after assessment if later); interest at 6% p.a. accrues on late payment
Who files	The executor files the estate duty return (Form IT150) with SARS within twelve months of date of death unless an extension is granted

Timeline: How Long the Process Typically Takes

The total process from date of death to final distribution commonly runs twelve to eighteen months for a clean estate, and longer where property must be sold, business interests are involved, or estate duty disputes arise.

• Master’s appointment: typically issues within three to six weeks of lodgement of the required papers.
• Six-month inventory deadline: statutory; extensions may be granted on application to the Master.
• L&D Account lodgement: typically six to nine months after the Letters are issued.
• SARS estate duty assessment: typically issues within ninety days of a complete return, but can take longer for complex estates.
• Property transfer specifically: adds two to three months after the L&D Account is stamped, once the conveyancing attorney attends to transfer duty clearance and Deeds office registration.

Because each delay in one step cascades into the next, an estate file benefits from a single administrator who tracks every deadline across both the Master’s office and SARS — the model Burger Huyser Attorneys’ dedicated Deceased Estate Administrator follows across the firm’s Gauteng branches.

Common Complications That Delay Asset Transfer

Several recurring issues push estates past the eighteen-month mark. Executors should anticipate them and pre-emptively gather supporting documents.

• Missing or untraceable heirs — distribution is delayed while advertisements are repeated.
• Insolvent estates — the order of preference under section 34 of the Administration of Estates Act governs, and there is no cash inheritance where liabilities exceed assets.
• Property encumbered by a bond — the bond must be settled, or the bondholder must consent, before transfer.
• Liquidation of a business interest — often takes months and depresses the realised value.
• Disputes among heirs — can stall the Master’s process while objections to the L&D Account are litigated.
• Cross-border assets — movable or immovable assets in another country are governed by that country’s succession law, not by the Master’s authority.
• Late filing of the estate duty return — triggers interest and penalties under the Estate Duty Act.

Working with an Attorney on Estate Administration

A deceased estate is administered by the executor, not by the attorney — but in practice most executors instruct an attorney to draft the L&D Account, attend to the property transfer, and liaise with the Master and SARS on their behalf. The attorney for the estate is distinct from the attorney for an individual heir: one heir cannot use their own lawyer to block the L&D Account, but any heir may object to the Master’s office during the inspection period. Cost depends on estate complexity (size, number of asset categories, cross-border elements, dispute potential) and is typically quoted on a per-estate basis after the initial review.

For Gauteng-resident estates, the choice of attorney should reflect the seat at which the estate will be filed — the Pretoria seat for estates of persons ordinarily resident in the Tshwane region, the Johannesburg seat for estates of persons ordinarily resident in Johannesburg, the East Rand, the West Rand, and Sedibeng. A firm that runs files at both Gauteng Division seats, like Burger Huyser Attorneys, can open the file at the correct seat without re-routing the paperwork.

Deceased Estate Administration in South Africa: Filing at the Correct Master of the High Court Seat

For Gauteng-based families, the Master of the High Court sits at both the Pretoria seat and the Johannesburg seat under the Gauteng Division, and the correct filing venue depends on where the deceased ordinarily resided at the date of death. Estates of persons ordinarily resident in the Pretoria / Tshwane region (including Centurion, Menlyn, and the northern Gauteng metro) typically file at the Master’s Pretoria office, while estates of persons ordinarily resident in Johannesburg, the East Rand, the West Rand, and Sedibeng file at the Master’s Johannesburg office. The Master’s offices are not interchangeable for filing — an estate file must open at the correct provincial seat. Estate duty is administered nationally by SARS regardless of where the estate is filed, and the controlling statute (the Administration of Estates Act 66 of 1965) applies uniformly across all provinces. For families outside Gauteng, the substantive process is identical but the file is administered by a correspondent attorney in the relevant Master’s seat.

Burger Huyser Attorneys’ Wills & Estates practice runs deceased estate administration files from its Linden head office in Randburg (49 First Avenue, Linden, Randburg, 2194, tel 011 888 0246), with branch-based intake available at Sandton, Pretoria (Menlyn), Centurion, Roodepoort, Bedfordview, Alberton, and Midrand. The firm employs a dedicated Deceased Estate Administrator who coordinates the inventory, the Liquidation and Distribution Account drafting, and the Master’s office liaison across both Gauteng seats. The Department of Justice and Constitutional Development (justice.gov.za/master) and SARS (sars.gov.za) remain the authoritative sources for current forms, fees, and any amendments to the Master and estate duty rules.

Need to administer a deceased estate? Contact Burger Huyser Attorneys’ Wills & Estates practice on 011 888 0246 or visit the head office at 49 First Avenue, Linden, Randburg, 2194. The firm’s dedicated Deceased Estate Administrator coordinates the inventory, the Liquidation and Distribution Account, and the Master’s office liaison across both the Pretoria and Johannesburg seats of the Gauteng Division. Estate files are run through the firm’s Wills & Estates practice under the direction of the appointed executor, with branch-based intake available at Sandton, Pretoria (Menlyn), Centurion, Roodepoort, Bedfordview, Alberton, and Midrand. The firm carries a 4.8/5 average across 250+ Google reviews (Trustindex verified “Top Rated Law Firm in South Africa”) and is recognised in Best Family Law Firm 2024 (Lawyers Monthly Legal Awards) and Best Multi-Sector Law Firm 2023 (Acquisition International Legal Awards).

Frequently Asked Questions

Who can transfer assets from a deceased estate in South Africa?

Only the executor appointed by the Master of the High Court (or, where there is no will, the administrator appointed by the Master) can transfer assets out of the deceased’s name. Until the Master’s Letters of Executory or Letters of Administration have been issued, no asset can be released — banks, the Deeds office, vehicle licensing, and share registries will not act on a death certificate alone.

How long does it take to transfer assets from a deceased estate?

A clean estate typically takes twelve to eighteen months from date of death to final distribution. The gating steps are the Master’s appointment (three to six weeks), the inventory period (six months statutory), the L&D Account inspection period (twenty-one days), the SARS estate duty assessment, and the Master’s stamp authorising distribution. Estates with property sales, business interests, cross-border assets, or heir disputes routinely run longer.

Do all assets go through the deceased estate?

Not all assets form part of the deceased estate. Life insurance proceeds paid to a valid nominated beneficiary, retirement fund benefits paid per a section 37A nomination, and assets held in a valid inter vivos trust pass directly to the nominated beneficiary or trust beneficiaries — they do not go through the estate. Property, bank accounts, vehicles, shares, and business interests in the deceased’s personal name all pass through the estate.

Is estate duty payable on all deceased estates?

Estate duty under the Estate Duty Act 45 of 1955 is only payable if the dutiable value of the estate exceeds the primary abatement (currently R3.5 million). Property passing to a surviving spouse is fully deductible, so many smaller estates pay no estate duty at all. Where estate duty is payable, the rate is 20% on the first R30 million of dutiable value and 25% above that.

Can an heir use their own attorney to push the estate along?

An individual heir does not control the estate process — the executor does. An heir may, however, object to the Liquidation and Distribution Account during the Master’s inspection period, and may instruct their own attorney to do so. The Master’s office resolves objections before authorising distribution.

What happens to a property when the owner dies?

Property in the deceased’s personal name can only be transferred once the executor is appointed, the estate duty has been assessed and paid, the Liquidation and Distribution Account is approved, and the Master has authorised distribution. A conveyancing attorney then attends to the transfer duty clearance, registration at the Deeds office, and issuance of a new title deed in the heir’s name. This typically adds two to three months to the property-specific step after the L&D Account is stamped.