How to Administer a Deceased Estate in South Africa?

Administering a deceased estate in South Africa is supervised by the Master of the High Court under the Administration of Estates Act 66 of 1965 and runs as a multi-stage process from the date of death through to the Master’s formal discharge of the executor. Within fourteen days of death, the death must be reported to the Master of the High Court, the will (if any) lodged, and an executor or administrator appointed through Letters of Executorship or Letters of Administration. The appointed representative must then inventory the estate, settle liabilities, lodge a Liquidation and Distribution (L&D) Account for Master’s inspection, and only then distribute to heirs — the full process typically takes between six and eighteen months, depending on estate size, the existence of a valid will, and whether Master’s queries delay approval of the L&D Account.

The Legal Framework: The Act and the Master’s Supervisory Role

The Administration of Estates Act 66 of 1965 (as amended) governs the appointment, powers and duties of executors, administrators, tutors, curators and Master’s representatives throughout South Africa. The Master of the High Court — a statutory office, not a judge — exercises supervisory jurisdiction over every deceased estate that falls within the Master’s regional area, defined by where the deceased was ordinarily resident at the date of death. Since the Constitutional Court’s decision in Bhe and Others v Magistrate, Khayelitsha, only the Master of the High Court administers estates; the Magistrate’s Court no longer plays an active role, and any matters historically dealt with there have been absorbed into the Master’s regional offices.

The High Court itself does not administer estates. Its role is confined to granting Letters of Executorship or Letters of Administration on the Master’s recommendation and to hearing any formal disputes that the Master refers up from the inspection process. The Master’s supervisory role is to ensure the orderly winding up of the deceased’s financial affairs and the protection of the financial interests of the heirs, and until the Master grants a formal discharge the estate assets remain frozen — no one may withdraw funds from the deceased’s bank accounts or deal with any of the estate assets without Master’s permission.

Regional Master’s Office	Catchment (where deceased was ordinarily resident)
Johannesburg	Greater Johannesburg, the West Rand, Roodepoort, and parts of the East Rand
Pretoria	Greater Tshwane, including Centurion, Hatfield and the eastern Gauteng catchment
Cape Town	Western Cape (metropole and surrounding districts)
Durban	eThekwini and the KwaZulu-Natal north coast
Pietermaritzburg	KwaZulu-Natal interior and the south coast
Bloemfontein	Free State
Kimberley	Northern Cape
Grahamstown	Eastern Cape (western portion)
Port Elizabeth	Eastern Cape (eastern portion / Nelson Mandela Bay)
Polokwane	Limpopo (northern and central)
Thohoyandou	Limpopo (Vhembe district)
Mmabatho	North West

Each Master’s Office operates under the same national framework but with its own regional practice and turnaround times. Online registration through the Master’s electronic portal has rolled out to Johannesburg, Pretoria, Cape Town, Durban and Thohoyandou (launched 10 October 2023), and is gradually being extended to the remaining offices. The Master of the High Court’s national helpline (012 406 4805) and the central email channel ([email protected]) remain the first port of call for any procedural query that the regional office cannot resolve on the spot.

Reporting the Death: The First Fourteen Days

The Administration of Estates Act imposes a strict fourteen-day reporting window from the date of death. The duty to report falls on any person who has control or possession of any property of the deceased, or of any document that is or is intended to be a will. The person in possession of the original will should treat that document as a valuable instrument lodged with the Master, not as a private family possession.

1. Register the death with the Department of Home Affairs to obtain the official death certificate (issued on the BI-9 form, then the BI-1663 extract). Without the death certificate the Master will not accept the reporting documents.
2. Report the death to the Master of the High Court using the Master’s prescribed death-notice and reporting forms (lodged online via the Master’s portal, by email, or at the Master’s Office counter), attaching the death certificate and the original will if one exists.
3. If the deceased was married in community of property, lodge the antenuptial contract (or confirm in an affidavit that no antenuptial contract was concluded) so that the joint estate can be dealt with correctly from the outset.
4. Obtain Letters of Executorship or Letters of Administration once the Master has vetted the papers and confirmed the appointment. The Master’s letters are the formal instrument that vests authority in the executor or administrator.
5. Within the first thirty days, notify SARS of the death and register the estate as a separate taxpayer with its own income-tax reference number. SARS treats the deceased’s final return and the estate’s first return as separate filings, and the new estate reference number is what the executor uses on every subsequent return.

Burger Huyser Attorneys’ Wills & Estates practice takes on this first fourteen-day step on instruction from an executor or surviving family member — preparing the Master’s reporting forms, lodging the will, and attending to the SARS death notification together so that no statutory deadline slips.

Appointing the Executor: Letters of Executorship vs Letters of Administration

The Master’s appointment is the pivot of the whole administration. Until Letters of Executorship or Letters of Administration issue, no one has legal authority to deal with the deceased’s assets — and after the letters issue, the named executor or administrator is answerable both to the Master and to the heirs for everything done under that authority.

Situation	Outcome	Authority
Valid will names an executor, and that executor accepts	Letters of Executorship issued	Master confirms appointment; executor derives authority from the will plus the Master’s letters
Valid will exists, but no executor is named, or the named executor declines, is unfit, or has died	Letters of Administration with the will annexed, issued to a Master-approved nominee	Master selects a fit and proper person — usually a surviving spouse, an heir, or an independent professional
No valid will at all (intestate estate)	Letters of Administration issued in a fixed statutory order of preference	Intestate Succession Act 81 of 1987 governs who inherits; the Master decides who administers

Inventory and Valuation of the Estate

The executor must draw up a full inventory of every asset owned by the deceased at the date of death, wherever situated — immovable property, vehicles, bank accounts, investments, policy proceeds, business interests, and movable goods. Each asset has to be valued as at the date of death:

• Fixed property — by a sworn appraiser appointed by the Minister of Justice in terms of section 6 of the Administration of Estates Act; the appraiser’s fee is set by the prescribed tariff and is taxed by the Master if disputed.
• Vehicles — by a dealer or by the Automobile Association on the standard valuation basis.
• Listed shares — by reference to the JSE closing price on the date of death.
• Unlisted shares, close-corporation interests and share-block company units — by a SARS-approved valuation pack, which is required before SARS will accept the Estate Duty Return.

Insolvent estates must be reported to the Master and are administered under sections 34 to 46 of the Administration of Estates Act; the Master’s Office will not issue Letters of Executorship for an estate that is already insolvent without specific arrangements being made for the creditors. Master’s queries raised at inventory stage are the first checkpoint at which the L&D Account can be delayed — every missing valuation document invites a query sheet.

Settling Liabilities and the SARS Process

The executor must publish a notice to creditors — in a local newspaper and via the Master’s portal — inviting claims within a fixed period from the date of publication. All valid creditor claims must be settled before any heir receives a distribution; secured creditors are paid first in terms of their security. The executor is also responsible for:

• Filing the deceased’s final income-tax return (from the start of the tax year to the date of death) under section 25 of the Income Tax Act.
• Registering the estate with SARS using its new estate income-tax reference number.
• Obtaining the Deceased Estate Compliance letter from SARS before the L&D Account can be lodged with the Master — SARS will only issue it once all returns, assessments, payments and refunds are finalised.
• If estate duty is payable, completing Estate Duty Return REV267 (a return under section 7 of the Estate Duty Act, 1955) and submitting it with the L&D Account to both the Master and SARS.

Estate duty applies to the worldwide assets of a deceased ordinarily resident in South Africa and to the South African property of non-residents. The current abatement is R3,500,000 against the net value of the estate, with a rate of 20% on the first R30 million of dutiable value and 25% above R30 million. Duty must normally be paid within one year after death, or within thirty days after SARS issues an assessment within that year — whichever is later — and the executor may be held personally liable for unpaid duty if estate assets are disposed of before SARS is settled. SARS queries on the income-tax or estate-duty return are a common source of delay in the inspection period; most executors wait for full clearance before lodging.

Preparing the Liquidation and Distribution (L&D) Account

The L&D Account is the formal document that reconciles the inventory, lists all income and expenditure during administration, and proposes the final distribution to heirs. It functions as both a balance sheet and a distribution proposal, and it must be prepared on the Master’s prescribed form, signed by the executor and verified by affidavit, with vouchers and supporting documents attached for every receipt and payment.

Heirs do not inherit equally by default — the L&D Account must give effect to the will (testate) or to the Intestate Succession Act 81 of 1987 (intestate), and any specific bequests, legacies or conditions in the will take priority over the residue. Where a minor or a person under legal disability is an heir, the Master’s consent is required before that heir’s share can be paid out, and the executor must lodge the necessary vouchers for the Master’s file. If the will does not name a guardian, the Master will also require an application for the appointment of a tutor or curator for the minor’s share.

Lodging the L&D Account and the Master’s Inspection Period

1. Lodge the L&D Account (the original plus the required number of copies) with the Master and serve a copy on each heir and on SARS.
2. The inspection period runs for a minimum statutory period during which any heir, creditor or SARS may inspect the account and lodge an objection with the Master.
3. If no objection is lodged, the Master approves the account and authorises distribution.
4. If an objection is lodged, the Master considers it, requests a revised account, or refers the dispute to the High Court for resolution before signing off.
5. Once the Master signs off, the executor pays out the heirs in accordance with the approved L&D Account and files vouchers for each payment with the Master.

Final Distribution and the Master’s Discharge

The executor pays each heir their confirmed share by EFT (cheque payments are still technically acceptable but EFT is now standard practice) and obtains a receipt and a signed voucher from each heir. After all vouchers have been filed, the executor applies to the Master for a formal discharge — this is the close-out step that releases the executor from personal liability for the administration. The Master’s discharge is the official end of the estate administration; until it is granted, the executor remains personally accountable for any act or omission in the administration. Any heir who disputes the distribution after Master’s approval must lodge a formal challenge within the time limits set by the Act — Master’s approval is not a guarantee against later dispute, but it is a strong protection for the executor who has followed the process correctly.

Small Estates and Other Special Routes

Estates under a fixed statutory value (currently R250,000 gross) can be reported to the Master under a simplified procedure — no formal L&D Account is required, and distribution can be made once the Master’s simplified clearance is obtained. Legal Aid South Africa can assist families with small estates below R250,000 where a minor heir is involved. For estates where the surviving spouse was married in community of property, the joint estate must first be split into the deceased’s estate (administered through the Master) and the survivor’s half — one of the most common procedural errors in do-it-yourself estate administration. Where the deceased left only a small estate and no immovable property, the surviving spouse can in many cases handle the bank accounts and policies directly without a formal Master’s appointment, but this is a narrow exception rather than a general rule.

Common Pitfalls and How to Avoid Them

When an Attorney Handles the Administration

Most estates are administered either by the named executor (often a family member) with legal support, or by a professional executor such as an attorney, trust company, or specialist estate-administration firm. An attorney’s role typically includes drafting the Master’s application for Letters of Executorship or Letters of Administration, preparing the inventory and L&D Account, liaising with SARS, responding to Master’s query sheets, and attending to the final Master’s discharge. Where the deceased had a Burger Huyser Attorneys–drafted will, the firm already holds a copy of the will and supporting documents, which simplifies the initial Master’s reporting step. Where the estate crosses into deceased estate administration territory that touches on family law (for example, a maintenance claim by a surviving spouse or a guardianship application for a minor heir), the firm’s family law and litigation bench is in a position to take on the related work without handing the file off to another firm.

Burger Huyser Attorneys’ Wills & Estates practice can take on the Master’s lodgement, the L&D Account preparation, the SARS clearance work, and the final Master’s discharge on instruction from an executor or surviving family. The firm’s Deceased Estate Administrator (Lance Pearson) and the Wills & Estates attorneys coordinate across the head office in Linden, Randburg (49 First Avenue, Randburg; 011 888 0246) and the firm’s Gauteng branch network in Johannesburg, Bedfordview, Sandton, Roodepoort, Centurion, Pretoria (Menlyn), Alberton and Midrand. Initial consultations are booked through the head office or the nearest branch; bring the death certificate, the original will (if any), the marriage certificate and antenuptial contract (if any), and a list of known assets and liabilities. The firm carries a 4.8/5 average across 250+ Google reviews (Trustindex verified “Top Rated Law Firm in South Africa”) and can take over from another attorney, or from a family executor partway through an existing administration.

Frequently Asked Questions

Who administers a deceased estate in South Africa?

The Master of the High Court supervises the process under the Administration of Estates Act 66 of 1965, but day-to-day administration is carried out by an executor (if there is a valid will naming one) or an administrator (if there is no will, or the named executor cannot act). The Master appoints the executor or administrator through Letters of Executorship or Letters of Administration.

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

Most estates take between six and eighteen months from the date of death to the Master’s final discharge. Smaller estates reported under the Master’s simplified procedure can be wound up faster, while estates that attract SARS queries, Master’s objections, or formal disputes can run for two to three years or longer.

What happens if there is no will?

The estate is administered as an intestate estate under the Intestate Succession Act 81 of 1987. The Master appoints an administrator in a fixed statutory order of preference — surviving spouse, descendants, parents, then siblings — and the estate is distributed according to the Act’s statutory formula, not according to any expression of the deceased’s wishes.

Is a Liquidation and Distribution Account always required?

No. Small estates under a fixed statutory threshold (currently R250,000 gross) can be reported under the Master’s simplified procedure and do not require a formal L&D Account, provided the Master’s simplified clearance is obtained. All larger estates must lodge a formal L&D Account.

When does estate duty become payable?

Estate duty applies once the net value of the estate exceeds the current abatement of R3.5 million. Estate Duty Return REV267 is filed with SARS together with the L&D Account, and duty is calculated at 20% on the first R30 million of dutiable value and 25% above R30 million. Duty must be settled before the Master will approve the L&D Account.

Can the executor be held personally liable?

Yes. The executor is personally accountable for every act and omission in the administration until the Master grants a formal discharge. Distributing assets before Master’s approval of the L&D Account, or failing to settle a known creditor, leaves the executor personally exposed to heirs and creditors.