What is a Deceased Estate?

A deceased estate is the collection of all assets, liabilities, property and financial interests left behind by a person who has passed away. This includes both movable and immovable property.

Movable Property

Movable property refers to items that can be moved, such as:

• Cars
• Furniture
• Jewellery
• Livestock
• Intangible assets (stocks, bonds, intellectual property rights)

Immovable Property

Immovable property includes:

• Land
• Buildings
• Natural resources
• Infrastructure (permanent structures affixed to land or buildings)

When Must a Deceased Estate Be Reported?

South African law requires that all deceased estates be reported to the Master of the High Court within 14 days of the date of death.

An estate must be reported if:

• The person died within South Africa and left property or a will
• The person died outside South Africa but left property or a will within the country

The estate must be reported to the Master’s Office in the jurisdiction where the deceased lived during the 12 months prior to death.

The Law of Deceased Estates

Deceased estates are governed by the following Acts:

• Administration of Estates Act 66 of 1965
• Intestate Succession Act 81 of 1987
• Wills Act 7 of 1953

These Acts regulate:

• How an estate is reported
• The appointment and powers of executors
• Notification of creditors
• Distribution of assets
• Procedures when there is no will

This entire process is overseen by the Master of the High Court.

Will vs No Will

If the Deceased Left a Valid Will (Testate Estate)

The estate is administered according to the wishes of the deceased as stated in the will. The executor named in the will is appointed by the Master, and asset distribution follows the will, subject to legal requirements.

If the Deceased Had No Will (Intestate Estate)

The Intestate Succession Act determines who inherits. The order is typically:

• Spouse and children
• Parents
• Siblings
• Distant relatives

If no relatives exist, the estate devolves to the State.

Disadvantages of Not Having a Will

• Unmarried life partners do not inherit
• Increased risk of disputes and delays
• Greater administrative complexity

It is strongly recommended to have a valid will to ease the burden on loved ones.

Documents Required by the Master

Testate Estates

• Original death certificate
• Original will
• Death notice (J294)
• Details of the deceased
• Executor’s details
• Next-of-kin information (J192)
• Inventory of assets (J243)
• Marriage certificate or marital regime documents
• ID copies of heirs
• Executor’s acceptance form
• Declaration confirming the will is the last valid will

Intestate Estates

• Original death certificate
• Next-of-kin affidavit
• Details of the deceased
• Executor’s details
• Next-of-kin information (J192)
• Inventory of assets (J243)
• Marriage certificate (if applicable)
• List of heirs and ID copies
• Nomination of executor

If all documents are in order, the Master will issue:

• Letter of Executorship (estates over R250,000)
• Letter of Authority (estates under R250,000)

How Long Does Estate Administration Take?

The average timeframe is 6–12 months for an uncontested estate. More complex estates may take longer.

Common delays include:

• Disputes between heirs
• Invalid or unclear wills
• Missing documentation
• Property sales
• Tax complications
• Delays from SARS or banks
• Master’s Office workload

The Stages of Estate Administration

1. Reporting the Estate

The estate must be reported within 14 days with all required documents.

2. Appointment of Executor

The Master issues a Letter of Executorship or Authority, allowing administration to begin.

3. Securing and Valuing Assets

The executor identifies, secures, and values all estate assets.

4. Notice to Creditors

Section 29 notices are published, giving creditors 30 days to submit claims.

5. Liquidation and Distribution Account

The executor prepares an account detailing:

• Assets
• Liabilities
• Proposed distribution

6. Inspection Period

The account is open for 21 days for objections (Section 35 notice).

7. Approval

Once approved, debts are settled and assets distributed.

8. Finalisation

The executor completes distribution and is discharged. The estate is then closed.

Conclusion

Administering a deceased estate can be overwhelming during an already difficult time. The process is technical, document-heavy and time-sensitive.

If you require professional assistance with winding up a deceased estate, contact our team. We will guide you through every step to ensure the process is handled lawfully, efficiently and with care.