How to Report a Deceased Estate in South Africa

Losing a family member is hard enough without having to navigate the Master's Office. The good news is that the first step, reporting the estate, follows a clear procedure set out in the Administration of Estates Act 66 of 1965. Getting it right at the start avoids delays that can hold up the whole administration for months.

01Who Must Report the Estate

The Act places the duty on the surviving spouse or, if there is none, the nearest relative of the deceased. In practice, the family usually asks an attorney to report the estate, particularly where the attorney or the firm is nominated as executor in the will.

Separately, anyone who has the original will in their possession must deliver it to the Master once they learn of the death. Banks, attorneys and family members who hold a will in safekeeping are all subject to this duty.

02The 14 Day Deadline

The death notice must be lodged with the Master within 14 days of the death. The estate is reported to the Master's Office for the area where the deceased ordinarily lived, not necessarily where they died. For someone who lived in Johannesburg, that is usually the Master's Office in Johannesburg.

Missing the deadline does not invalidate the process, but it delays the appointment of an executor, and nothing can happen in the estate until that appointment is made.

03The Documents You Need

The Master's requirements can vary slightly between offices, but a complete reporting pack usually includes:

• The death notice (form J294), completed and signed.
• A certified copy of the death certificate issued by the Department of Home Affairs.
• The original will and any codicils, if the deceased left a will. Copies are not accepted.
• An inventory of assets (form J243) listing everything the deceased owned at death.
• A next of kin affidavit (form J192), which is required in particular where there is no will.
• An acceptance of trust as executor (form J190), signed by the person nominated as executor.
• Copies of identity documents for the deceased, the surviving spouse and the nominated executor.
• A marriage certificate or antenuptial contract, if the deceased was married.

Incomplete packs are the most common cause of delay. The Master's Office will return or query an application that is missing a document, and the clock effectively starts again.

04What Happens Next

Once the Master has examined the documents, the Master issues the authority to administer the estate:

• Letters of Executorship where the gross value of the estate is more than R250,000. The executor then follows the full administration process.
• Letters of Authority under section 18(3) of the Act where the estate is worth R250,000 or less. The Master gives directions for a simpler procedure.

The executor can then advertise for creditors, open an estate bank account, collect the assets and settle the debts, before preparing the liquidation and distribution account. Read more about the full administration process.

05What You Should Not Do

Until the Master has appointed an executor, nobody may sell, transfer or distribute the deceased's assets. Family members may take reasonable steps to keep assets safe, such as securing a house or a vehicle, but should not pay creditors, empty bank accounts or hand out possessions. Many banks will freeze the deceased's accounts once they are notified of the death, although they will often pay a funeral invoice directly from the account on request.

06Practical Tips for Families

• Find the original will early. Check with the deceased's bank, attorney, financial adviser and personal papers. The Master needs the original, and a missing will can change the entire outcome of the estate.
• Order several certified copies of the death certificate. Banks, insurers, pension funds and SARS will each ask for one.
• List the assets and debts as you find them. Bank statements, insurance policies, retirement funds, vehicles, property and loans all belong in the inventory. Policies with a nominated beneficiary are usually paid directly to that beneficiary and do not form part of the estate, but they should still be noted.
• Keep the funeral invoice and receipts. Funeral costs are a claim against the estate and are refunded to whoever paid them.
• Do not sign documents for the estate before an executor has been appointed, even if a bank or insurer asks you to.

If the deceased owned a business, foreign assets or property held in a trust, take advice before reporting the estate. These assets often need additional documents and planning.