The 14-day reporting deadline
An estate must be reported to the Master of the High Court within 14 days of death. Missing it invites delays, penalties and frozen assets.
Deceased estates · South Africa
We wind up deceased estates properly - so your family isn't left waiting.
From reporting to the Master of the High Court within 14 days, through executorship, estate accounts and final distribution, our specialist team handles every step with precision, transparency and compassion.
- Hundreds
- of estates administered
- 14 days
- Master's Office reporting
- 6–18 months
- typical estate timeline
What goes wrong when an estate is handled without an attorney
Frozen bank accounts
Until Letters of Executorship are issued, nothing can be paid or transferred. We get the appointment moving immediately.
Family disputes
Unclear wills and intestate succession turn grief into conflict. Independent legal administration keeps the process fair and documented.
The seven steps of estate administration
Governed by the Administration of Estates Act and supervised by the Master of the High Court. We manage all of it, and tell you where things stand at every stage.
- 01
Reporting the estate
We prepare and lodge every document with the Master - death certificate, original will and the inventory of assets - within the statutory 14 days.
- 02
Appointment of executor
We secure the Letters of Executorship and explain the executor's duties and liabilities in plain language.
- 03
Asset identification and security
Property, shares, investments, cash and personal belongings are located, valued and secured against risk.
- 04
Creditor notices and estate accounts
Statutory notices are published, claims verified, and all debts, policies and tax liabilities identified.
- 05
Liquidation & distribution account
We draft and lodge the account for the Master's approval and manage the legally required inspection period.
- 06
Debts, SARS and fees settled
Creditors, SARS and administrative fees are paid from the estate before a cent is distributed.
- 07
Final distribution
Transfers and payments to heirs are arranged, release certificates issued and the estate formally concluded.
Reference schedule
Reporting and administration of a deceased estate
The route an estate follows depends on its gross value. Below is a step-by-step comparison of the simplified section 18(3) procedure and the full executorship procedure under the Administration of Estates Act 66 of 1965.
01Report
- ≤ R250 000 · section 18(3)
- The estate must be reported to the Master within 14 days of death.
- > R250 000 · Executorship
- Same - the estate must be reported to the Master within 14 days of death.
02Which Master?
- ≤ R250 000 · section 18(3)
- Generally the Master having jurisdiction where the deceased was ordinarily resident.
- > R250 000 · Executorship
- Same.
03Initial documents
- ≤ R250 000 · section 18(3)
- Death Notice (J294), death certificate, marriage documentation where applicable, will and codicils if any, J192 where applicable, inventory (J243) and proof of the value of assets.
- > R250 000 · Executorship
- Death Notice (J294), death certificate, marriage documentation, original will and codicils, J192 if intestate, inventory (J243), nominations where required, J190 acceptance of trust as executor and supporting documents.
04Determine gross estate
- ≤ R250 000 · section 18(3)
- If the gross value does not exceed R250 000, the Master may dispense with the appointment of an executor and issue a Letter of Authority under section 18(3).
- > R250 000 · Executorship
- Where the gross value exceeds R250 000, the Master considers the appointment of an executor and issues Letters of Executorship once the requirements have been met.
05Who administers?
- ≤ R250 000 · section 18(3)
- A Master's Representative nominated by the heirs or, where there is a will, generally the person nominated in the will, subject to the Master's approval.
- > R250 000 · Executorship
- An Executor or Executrix appointed by the Master. This may be the person nominated in the will, or a person nominated by the heirs where there is no suitable nomination.
06Authority to act
- ≤ R250 000 · section 18(3)
- The representative acts under the Letter of Authority and the Master's directions.
- > R250 000 · Executorship
- The executor acts under the Letters of Executorship.
07Administration procedure
- ≤ R250 000 · section 18(3)
- Simplified procedure. The Master may dispense with the full liquidation and distribution procedure. The representative administers the estate according to the will or, if intestate, according to the Intestate Succession Act.
- > R250 000 · Executorship
- Full procedure under the Administration of Estates Act 66 of 1965 must be followed.
08Creditors
- ≤ R250 000 · section 18(3)
- The simplified procedure generally does not require the full statutory advertisement process, unless the Master directs otherwise.
- > R250 000 · Executorship
- The executor must follow the statutory procedure, including advertising for creditors to lodge claims, generally within 30 days of the advertisement.
09Liquidation & Distribution
- ≤ R250 000 · section 18(3)
- Normally no L&D Account is required, unless the Master specifically requests an account - for example where minor heirs are involved.
- > R250 000 · Executorship
- A full Liquidation and Distribution Account must be prepared and lodged with the Master. The executor generally has six months from appointment to lodge the account, subject to extension.
10Distribution
- ≤ R250 000 · section 18(3)
- The representative pays debts and distributes the remaining estate in accordance with the will or the Intestate Succession Act, subject to the Master's directions.
- > R250 000 · Executorship
- The executor collects assets, pays liabilities, attends to tax and other statutory requirements, prepares the L&D Account, advertises and handles the inspection period, obtains the Master's approval and thereafter distributes the estate.
11Transfer of immovable property
- ≤ R250 000 · section 18(3)
- The representative must still have proper authority to deal with the property and comply with the Master's directions and applicable Deeds Office requirements.
- > R250 000 · Executorship
- The executor must deal with the property as part of the estate administration and arrange transfer in accordance with the approved L&D Account and applicable Deeds Office requirements.
12End result
- ≤ R250 000 · section 18(3)
- Once the estate has been properly administered and the Master's requirements complied with, the matter can generally be finalised without a full L&D Account.
- > R250 000 · Executorship
- The estate is finalised after the L&D Account has been approved, the statutory requirements complied with, and the assets distributed and transferred.
If the gross estate is ≤ R250 000
- Section 18(3) applies
- Master appoints a representative
- Letter of Authority issued
- Simplified administration
- Debts paid, assets collected, inheritance distributed
- No L&D Account unless the Master requires one
- Estate finalised
If the gross estate is > R250 000
- Full administration applies
- Master appoints an executor
- Letters of Executorship issued
- Executor collects and administers assets
- Creditors advertised
- SARS and liabilities dealt with
- L&D Account prepared, examined and approved
- Distribution, transfer and finalisation
Important: the R250 000 threshold relates to the gross value of the estate assets, not the cash available in the estate bank account. If an estate was dealt with under a Letter of Authority and it later appears that the gross value exceeds R250 000 - for example because immovable property was incorrectly valued or omitted - the matter must be referred back to the Master for directions. Section 13 of the Act provides that an estate may not be liquidated or distributed except under Letters of Executorship, an applicable endorsement, or a direction of the Master.
Why families and executors appoint us
- Extensive experience with high-value, complex and cross-border estates
- End-to-end service: reporting, compliance, tax, assets and distribution
- Regular written updates and clear timelines at every stage
- Title deed and property transfers handled in-house by conveyancers
- Guidance on intestate succession and will interpretation
- Representation in estate disputes and insolvent estates
Special situations we handle
- Wills and estate planning
- We assess the validity of the will and resolve ambiguous or disputed provisions.
- Intestate succession
- Where no will exists, we advise on lawful distribution under the Intestate Succession Act.
- Deceased estate property transfers
- Title deed transfers managed from beginning to end, within all legal timelines.
- Estate insolvency
- Where debts exceed assets, we protect heirs' interests and wind up the estate lawfully.
Frequently asked questions
Tell us about the estate. We'll take it from here.
Speak to an attorney today and leave with a clear plan: what must be lodged, what it will cost, and how long it should take.
Call (082) 834-5309