F.A.Q - Estate Administration 

If your father has passed away and you need a Letter of Executorship from the Master of the High Court in South Africa, follow these steps to report the estate and secure the appointment of an Executor or Master’s Representative. Louwrens Koen Attorneys can guide you through this process with expertise and care.

Step 1: Report the Estate
When: Within 14 days of the death.
Where: Report the estate to the Master’s Office in the jurisdiction where your father lived. If the estate’s value is R125,000 or less and there is no will, you may report it to the nearest Magistrate’s Court acting as a service point for the Master’s Office.
Who: An interested party, such as a family member or heir, must report the estate.

Step 2: Gather Required Documents
You’ll need to submit the following documents, available in the Forms section of our website or from the Master’s Office:Original or certified copy of the death certificate.Original or certified copy of the marriage certificate (if applicable).
Original will (if one exists).
Completed Death Notice form.
Completed Next-of-Kin Affidavit.
Completed Inventory listing all the deceased’s assets.
Nominations by heirs for an Executor or Master’s Representative (if no Executor is named in the will).If the estate is R125,000 or less, an affidavit confirming the estate hasn’t been reported elsewhere.
Declaration of Marriage by the surviving spouse, indicating the marital regime (e.g., in community of property).
Acceptance of Master’s Directions/Executorship, signed by the nominated Executor or Master’s Representative.
Certified copy of the ID of the person nominated as Executor or Master’s Representative. Note: The Letter of Executorship is issued by the Master’s Office after reviewing these documents.

Step 3: Appointment Process
Once the documents are correctly completed and submitted: The Master’s Office opens a file in the deceased’s name. An examiner reviews the documents for accuracy. The will (if any) is evaluated by an Assistant Master and either accepted or rejected. 

For estates valued under R250,000: A Master’s Representative is appointed, typically the person named in the will or nominated by heirs if there’s no will. 

For estates valued R250,000 or more: An Executor is appointed, usually the person named in the will or nominated by heirs. If the Executor is not a professional, they may need assistance from an attorney or trust company and must provide security (unless exempted).

Step 4: Duties of the Master’s Representative or Executor

Master’s Representative (Estates Under R250,000):Administers the estate according to the will or, if no will, the Intestate Succession Act. Does not need to submit a formal account to the Master unless requested (e.g., for estates with minor heirs).If appointed by a Magistrate’s Court, the file is transferred to the Master’s Office after three months and typically finalized unless an account is requested.

Executor (Estates R250,000 or More):

Administers the estate per the will or Intestate Succession Act. must advertise for creditors in the Government Gazette and a local newspaper, allowing 30 days for claims. 

Prepares and submits a Liquidation and Distribution Account within six months, vest accounts must be advertised for 21 days, and a copy is kept at the local Magistrate’s Court. The account includes: All assets of the deceased.All liabilities of the deceased. 
Cash reconciliation of the estate.
Distribution of assets to beneficiaries.
Income and expenditure after death.
Fiduciary assets (if any).
Estate Duty calculations.

After Master’s approval, the Executor advertises the account for 21 days for public inspection. If no objections are raised, the Master permits distribution within two months. The Executor provides proof of distribution, and the Master releases any security and finalizes the Executor’s duties.

How Louwrens Koen Attorneys Can help

Navigating the process of obtaining a Letter of Executorship can be complex. Our experienced team at Louwrens Koen Attorneys can:Assist with gathering and submitting required documents.Act as your nominated Executor or provide professional support to a lay Executor.Ensure compliance with the Administration of Estates Act and timely submission of all accounts.Handle creditor claims, estate duty, and asset distribution efficiently.Contact us today for a free consultation to simplify the estate administration process.

The executor of a deceased estate in South Africa is entitled to:
3.5% of the gross value of the estate’s assets.
6% of income collected after the deceased’s death
If the executor or their appointed agent is VAT-registered, VAT may be charged on these fees.

Need assistance? Contact Louwrens Koen Attorneys for transparent estate administration services.

The administration process typically takes 6 to 36 months, depending on the estate’s complexity, the presence of a will, and any disputes or creditor claims. Simple estates (under R250,000) may be faster, while larger or disputed estates can take longer.

Need assistance? Contact Louwrens Koen Attorneys to streamline the process.

The Master of the High Court does not accept a certified copy of a will. If the original will is missing, the estate will be administered under the Intestate Succession Act, unless you apply to the High Court to have the copy accepted as valid and the Court grants an order.

Need help? 
Contact Louwrens Koen Attorneys for expert guidance on estate administration.

 If there’s no will (intestate), the estate is distributed according to the Intestate Succession Act. Assets are typically allocated to the surviving spouse, children, or closest relatives in a specific order. An Executor or Master’s Representative will be appointed to manage the process.

Unsure where to start? Reach out to Louwrens Koen Attorneys for expert guidance.

While not mandatory, an attorney is highly recommended, especially for estates valued over R250,000 or if the Executor is a layperson. Attorneys ensure compliance with the Administration of Estates Act, handle complex documentation, and manage creditor claims or disputes.

Let us help. Contact Louwrens Koen Attorneys for professional support.

Estate Duty is a tax levied on the net value of a deceased estate, currently at 20% for the first R30 million and 25% thereafter, with exemptions (e.g., R3.5 million abatement). Not all estates are taxable, depending on their value and deductions.

Need clarity? Louwrens Koen Attorneys can assist with estate duty calculations and compliance.

 Yes, creditors can claim against the estate for debts owed by the deceased. The Executor advertises for creditors in the Government Gazette and a local newspaper, giving them 30 days to submit claims. Valid claims are paid before assets are distributed to beneficiaries.

Facing creditor issues? Contact Louwrens Koen Attorneys for expert handling.

The Liquidation and Distribution Account is a detailed report prepared by the Executor for estates over R250,000. It lists assets, liabilities, income, expenses, and how assets will be distributed. It must be submitted to the Master within six months and advertised for public inspection.

Need assistance? Louwrens Koen Attorneys ensures accurate and timely account submission.

Yes, you can contest a will if you believe it’s invalid (e.g., due to fraud, undue influence, or lack of mental capacity). You’ll need to apply to the High Court, providing evidence to support your claim. Legal advice is essential for such disputes.

Facing a dispute? Contact Louwrens Koen Attorneys for professional resolution.

An Executor administers the estate by:
Reporting the estate to the Master of the High Court.
Compiling an inventory of assets and liabilities.
Paying creditors and estate duty.
Distributing assets per the will or Intestate Succession Act.
Submitting a Liquidation and Distribution Account (for estates over R250,000).

Overwhelmed? Louwrens Koen Attorneys can act as or support your Executor.

 If beneficiaries are minors (under 18), their inheritance may be placed in a trust or the Guardian’s Fund, managed by the Master of the High Court, until they reach adulthood. 

The Executor ensures compliance with legal requirements for minor heirs.

Need help with minors’ inheritance? Contact Louwrens Koen Attorneys for tailored solutions.

Within 14 days of the death, report the estate to the Master’s Office in the deceased’s jurisdiction (or a Magistrate’s Court for estates under R125,000). 
Submit documents like the death certificate, will, and inventory. See our Forms section for details.

Let us simplify the process. Contact Louwrens Koen Attorneys for expert assistance.

An Executor can be a person named in the will, a family member, or a professional (e.g., an attorney) nominated by heirs. They must be over 18, mentally capable, and not insolvent. For estates over R250,000, lay Executors may need professional assistance. 

Need an Executor? Contact Louwrens Koen Attorneys for expert appointments.

he Master oversees estate administration by issuing the Letter of Executorship, approving the Executor’s Liquidation and Distribution Account, and ensuring compliance with the Administration of Estates Act. They also manage the Guardian’s Fund for minors.

Confused? Louwrens Koen Attorneys can guide you through the process.

Debts are paid from the estate’s assets before distribution to beneficiaries. The Executor advertises for creditors and settles valid claims. If the estate is insolvent, a special process applies under the Administration of Estates Act.Facing debt issues? Reach out to Louwrens Koen Attorneys for expert handling.

Assets are distributed according to the will or, if no will, the Intestate Succession Act. The Executor pays debts and taxes first, then allocates the remaining assets to beneficiaries as approved by the Master.

Need clarity? Contact Louwrens Koen Attorneys for seamless distribution.

The Guardian’s Fund, managed by the Master of the High Court, holds money for minors or incapacitated beneficiaries until they can claim it (e.g., at age 18). It’s used when a trust isn’t specified in the will.

Have minor heirs? Louwrens Koen Attorneys can ensure their funds are secure.

Yes, the Master or High Court can remove an Executor for misconduct, negligence, or incapacity. Interested parties (e.g., beneficiaries) can apply for removal, supported by evidence.

Facing Executor issues? Contact Louwrens Koen Attorneys for legal support.

To close an estate, the Executor submits proof of distribution, a final Liquidation and Distribution Account, and any required tax clearances to the Master. The Master then releases the Executor and closes the file.

Ready to finalize? Louwrens Koen Attorneys can expedite the process.

Beneficiary disputes can be resolved through mediation or, if necessary, High Court intervention. The Executor must remain neutral and may seek legal advice to ensure fair distribution per the will or law.

Facing a dispute? Louwrens Koen Attorneys can help resolve conflicts efficiently.