Winding Up a Deceased Estate: A Plain-Language Guide to the Master's Process

What Happens When Someone Dies

When a person dies in South Africa, their estate — meaning all assets and liabilities left at the date of death — must be administered through a formal process governed by the Administration of Estates Act 66 of 1965. The process is supervised by the Master of the High Court in the jurisdiction where the deceased was ordinarily resident.

The purpose of the process is to identify and protect assets, settle liabilities (including tax obligations), and distribute what remains to the heirs — either in terms of a valid will or, in the absence of a will, according to the rules of intestate succession set out in the Intestate Succession Act.

Reporting the Estate to the Master

The estate must be reported to the Master within 14 days of the date of death. This is done by lodging a Notice of Death (form J294) and a Death Notice (form J238) at the Master's Office in the relevant jurisdiction. Along with these forms, you must submit the original death certificate (or a certified copy), the original will (if one exists), and a completed inventory of assets.

The person who reports the estate is typically the surviving spouse, a next-of-kin, or the nominated executor under the will. Where no one comes forward, the Master can appoint a curator to take control of the estate assets.

Letters of Executorship

Once the estate is reported, the Master appoints an executor — the person or entity authorised to administer the estate. If the deceased left a valid will naming an executor, the Master will typically accept that nomination. If there is no will, or no nominated executor, the Master appoints one — usually a surviving spouse or the eldest adult child, or a professional executor if the estate is complex.

The executor's authority is conferred by Letters of Executorship issued by the Master. Financial institutions, the Deeds Office, SARS, and other bodies will not deal with an executor who does not hold Letters of Executorship. Until these letters are issued, estate assets are frozen. The time between reporting and issue of letters varies — it can be a few weeks or several months depending on the Master's Office workload and whether the nomination is contested.

Estates with a gross value below R250 000 may qualify for a simplified process — the Master issues a Letter of Authority rather than full Letters of Executorship, and the process is less formal. Most residential property and vehicle assets will push the estate above this threshold.

Taking Control of Estate Assets

Once in possession of Letters of Executorship, the executor must open an estate late bank account (separate from any personal accounts), collect and secure all estate assets, notify creditors of the death, and obtain valuations of assets where required.

The executor must also notify the South African Revenue Service of the death and ensure that the deceased's tax affairs are in order. A tax clearance certificate from SARS is required before the estate can be finalised. Where there are outstanding returns or a tax debt, these must be resolved before distribution.

The Liquidation and Distribution Account

The executor is required to prepare a Liquidation and Distribution Account (L&D Account) setting out all assets, all liabilities (including executor's fees, estate duty, and other costs), and the proposed distribution to heirs. This account must be lodged with the Master and advertised for inspection by creditors and heirs for a period of 21 days.

If no objections are received during the inspection period (or if objections are resolved), the Master issues a certificate confirming that the account has lain open without objection. The executor can then proceed to transfer assets and distribute the estate.

Transfer of Immovable Property

Where the estate includes immovable property (a house, flat, or land registered in the Deeds Office), transfer to an heir or purchaser must be done through a conveyancer. The executor instructs the conveyancer, who lodges the necessary transfer documents with the relevant Deeds Office. Transfer duty (where applicable) and rates clearance from the municipality are also required.

This is often the longest step in the estate process. Deeds Office processing times, municipal rates clearances, and SARS clearances all affect the timeline. It is not unusual for the property transfer alone to take several months after the L&D Account has been approved.

Typical Timeframes

A straightforward estate with a clear will, no property disputes, and a cooperative SARS typically takes between six and twelve months from date of death to final distribution. Estates with property transfers, complex asset structures, multiple creditors, or a deceased who was not tax-compliant can take considerably longer.

The most common causes of delay are: failure to report timeously, delays at the Master's Office in issuing Letters of Executorship, outstanding SARS returns, disputes between heirs, and municipalities that are slow to issue rates clearances. An experienced executor anticipates and manages these bottlenecks.

Intestate Succession

Where the deceased died without a valid will — or with a will that does not deal with all assets — the intestate succession rules apply to the undisposed portion of the estate. Under the Intestate Succession Act 81 of 1987, a surviving spouse and children share the estate in a specific proportion. The calculation depends on the number of children and whether there is a surviving spouse.

A common misconception is that a surviving partner who was not legally married inherits automatically. This is not the case under current South African intestate succession law — cohabiting partners who are not married in law or under customary law do not inherit through intestate succession. A valid will is the only reliable way to ensure an unmarried partner inherits.