What Happens to an Estate When Someone Dies in South Africa?
When and Where to Report
Timeframe: Within 14 days of the person’s death.
Who reports? A close family member, nominated executor, or an attorney.
Where? At the Master’s Office closest to where the deceased lived. If the estate is very small, some Magistrates’ Courts (called Service Points) can assist.
Determine the Value of the Estate
If the estate is worth more than R250,000, a Letter of Executorship is issued, and a full process must be followed.
If it’s less than R250,000, a simpler process applies, and a Letter of Authority is issued under Section 18(3) of the Administration of Estates Act.
Documents Required
For Estates Over R250,000
Death Notice form (J294)
Death certificate
Marriage certificate or proof of relationship
The Will (if any)
Next-of-kin affidavit (J192)
Inventory of assets (J243)
Heirs’ nominations for executor (if needed)
Acceptance of Trust as Executor (J190) + ID copy
Bond of security (J262) unless exempted
Additional proof if death was before 2007
For Estates Under R250,000
Same as above, with:
List of creditors (if any)
Acceptance of Master’s Directions (J155)
No bond of security needed
Certified ID of the person taking responsibility
Proof of asset values
Note: Documents must be hand-delivered or posted. No faxes or emails accepted.
What Happens Next
The Master’s Office opens a file for the deceased.
An official checks if the paperwork is in order.
If there’s a Will, it’s verified.
Once approved, the Master issues:
A Letter of Executorship (for large estates), or
A Letter of Authority (for small estates).
The executor or representative is now legally allowed to wind up the estate.
Proving Marriages and Partnerships
If the deceased was married (civil, customary, religious, or same-sex life partnership), proof must be submitted:
Marriage certificate, or
Customary marriage registration, or
Affidavit and confirmation from a family meeting (if no documents exist), or
Proof from a religious authority (for religious marriages)
For same-sex partners: Affidavit (form MBU 19) if they inherit without a will.
Final Steps in Estate Administration
Collect and protect the assets.
Pay debts, funeral costs, and taxes.
Prepare a Liquidation and Distribution Account (L&D).
Advertise the L&D for 21 days for public objections.
Distribute the estate to heirs.
Close the estate with proof to the Master and get tax clearance from SARS.
