Deceased Estates in South Africa: How to Report a Death and Get Letters of Executorship

Dealing with the death of a loved one is emotionally devastating. Unfortunately, the administrative burden that follows can be equally overwhelming. In South Africa, you cannot simply access a deceased person's bank account or sell their property—you must follow a strict legal process controlled by the Master of the High Court.

This guide explains how to report a deceased estate and obtain the all-important Letters of Executorship.

1. What is a Deceased Estate?

A "deceased estate" consists of all the assets (house, car, cash, investments) and liabilities (debts, loans) that a person leaves behind when they die.

Before anyone can touch these assets, the estate must be:

Reported to the Master of the High Court.
An Executor must be formally appointed.

2. Letters of Executorship vs. Letters of Authority

The document you need depends on the value of the estate:

Value under R250,000: You receive Letters of Authority. This is a simpler process. The appointed person (Master's Representative) can administer the estate without following the full formal process.
Value over R250,000: You receive Letters of Executorship. This requires a full formal administration process, including advertising in the Government Gazette and drafting a Liquidation and Distribution Account.

3. Step-by-Step: How to Report the Estate

The estate must be reported to the Master of the High Court in the jurisdiction where the deceased lived 12 months prior to death. This should be done within 14 days of death.

Step 1: Gather the Required Documents

You will need original or certified copies of:

Death Certificate.
Deceased's ID.
Original Will (if there is one).
Marriage Certificate (if applicable).
Antenuptial Contract (if applicable).
ID of the nominated Executor.
List of assets and their approximate values.

Step 2: Complete the Master's Forms

You will need to fill out several official forms (available from the Department of Justice website or the Master's Office):

J294: Death Notice.
J192: Affidavit of Particulars of Next-of-Kin (if no Will).
J190: Acceptance of Trust as Executor (in duplicate).
J243: Inventory of Assets.
J155: Undertaking and Bond of Security (if the Executor is not exempt from providing security).

Step 3: Submit to the Master's Office

Take the documents to the Master's Office. They will open a file and issue a reference number.

Step 4: Wait for Appointment

If everything is in order, the Master will issue the Letters of Executorship (or Authority). This can take 2 – 8 weeks depending on the backlog at that specific Master's Office.

4. What Does the Executor Do?

Once you have the Letters of Executorship, the real work begins. The Executor has the legal authority to:

Open an Estate Late Bank Account: All money from the deceased's accounts must be transferred here.
Advertise for Creditors: Place a notice in the Government Gazette and local newspaper giving creditors 30 days to lodge claims.
Pay Debts: Pay SARS, the bank, and other creditors.
Draft the L&D Account: Create a "Liquidation and Distribution Account" showing all assets and how they will be divided.
Distribute Assets: Once the Master approves the account and no one objects, transfer the inheritance to the heirs.

5. Executor Fees

Being an Executor is a lot of work and carries legal liability. The maximum fee an Executor can charge is regulated by law:

3.5% (plus VAT) of the gross value of the assets.
6% (plus VAT) of income collected after death (e.g., rental income).

Note: Family members often negotiate a lower fee with professional attorneys, or the attorney may agree to assist a family-member Executor for a reduced rate.

FAQ

Can I be the Executor of my parent's estate? Yes, you can be nominated in the Will. However, if you are not a legal professional, the Master of the High Court may require you to appoint an agent (like an attorney) to assist you, as the legal process is complex.

How long does it take to wind up an estate? For a simple estate, it takes 6 – 12 months. Complicated estates with tax issues or family disputes can take years.

What happens to the bank accounts? The banks will freeze the accounts as soon as they hear of the death. No one can withdraw money until the Letters of Executorship are issued and an Estate Late account is opened.

Need Help Reporting an Estate?

The administration of estates is complex and paperwork-heavy. Connect with a legal professional who can help you navigate the Master's Office efficiently.

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