How do you register a testamentary trust after someone dies in South Africa?

Written by Roy Bregman, admitted attorney with over 51 years’ experience in wills, estates and trusts. Read Roy’s biography

Last updated: 18 September 2026

Key takeaways

• A testamentary trust is created by a will and only comes into existence when the testator dies. The will itself is the trust document, so there is no separate trust deed and no founder to sign anything.
• The trustees may not do anything for the trust until the Master of the High Court issues Letters of Authority. Anything done before that is usually invalid, and the trustees can be held personally liable.
• Registration is free, is handled by the Master’s office that holds the will, and normally takes about four to six weeks if the application is complete.
• After the Letters of Authority arrive, the trustees must open a trust bank account, load the beneficial ownership register online, register the trust with SARS and keep proper records.

What is a testamentary trust, and when does it come into existence?

A testamentary trust is a trust created by a will, which only comes into existence when the person who made the will dies. Lawyers call it a trust mortis causa, which simply means a trust that takes effect on death.

People use these trusts when they leave money or property to someone who should not receive it outright yet, most often a child under a set age, a family member who cannot manage money, or a person with a disability. The will names the trustees, says what they may do with the assets, and says when the beneficiary finally takes the capital.

Testamentary trusts are governed by the Trust Property Control Act 57 of 1988, and the deceased estate that feeds the trust is wound up under the Administration of Estates Act 66 of 1965. Both are supervised by the Master of the High Court.

How is a testamentary trust different from a living trust?

The main difference is timing and paperwork. A living trust, which lawyers call an inter vivos trust, is set up by an agreement between a living founder and the trustees while the founder is alive. A testamentary trust is created by a will and springs into life on death, so the will takes the place of the trust deed.

Feature	Testamentary trust	Living (inter vivos) trust
When it starts	On the death of the person who made the will	On the date the trust deed is signed and registered
Founding document	The will, which serves as the trust instrument	A trust deed signed by the founder and trustees
Who the founder is	The deceased, so no founder signs anything	A living person or company, who usually donates the first assets
Which Master deals with it	The Master holding the will and the deceased estate	The Master where most of the trust assets are
Trust number	Starts with MT	Starts with IT
Master’s fee	No fee is charged	A fee applies
Where the assets come from	The deceased estate, once the estate account is final	Donations, loans or sales from the founder or third parties

 

What documents does the Master need to register the trust?

The Master needs the will, proof of death, proof of who the trustees are, and their written acceptance of the job. Because the will is the trust document, there is no deed to lodge and no registration fee to pay.

The founding documents

• a copy of the will, certified by the Master’s office that accepted it;
• a certified copy of the death certificate and of the Letters of Executorship in the estate.

For each trustee

• an original signed Acceptance of Trusteeship, known as form J417;
• a certified copy of an identity document, and full contact details. A trustee living abroad must give a South African address for service, which is usually the attorney’s office.

For the beneficiary and the trust

• a certified copy of the beneficiary’s birth certificate or identity document;
• a beneficiary declaration form, and the name of the bank where the trust account will be opened;
• a motivation asking the Master not to call for security, if the will says the trustees need not provide it.

Security is a guarantee, usually a bond bought from an insurer, that protects the beneficiary if the trustees mismanage the assets. It carries an annual premium, so an exemption saves the trust real money. The Master keeps a discretion to insist on security even where the will excuses it, which is why the motivation matters.

What do the courts say about trustees who act too soon or too loosely?

The courts have been firm. A trustee who has not been authorised by the Master is not a trustee yet, and decisions taken by trustees who do not follow their own rules can be set aside.

Acting before the Letters of Authority are issued

In Lupacchini NO v Minister of Safety and Security [2010] ZASCA 108, trustees started a court case for a trust before the Master had authorised one of them. The Supreme Court of Appeal held that section 6(1) of the Trust Property Control Act means what it says, that a person may not act as a trustee at all without written authority from the Master, and the case was a nullity, in other words it had no legal effect. The money and time spent on it were lost.

Trustees must decide together, and according to the rules

In Shepstone and Wylie Attorneys v De Witt NO [2025] ZACC 14, two of three trustees signed a suretyship binding a family trust for a trustee’s legal fees. The third trustee had been given notice of the meeting but did not attend. The Constitutional Court held on 1 August 2025 that where the founding document allows decisions by a majority at a properly constituted meeting, a majority decision binds the trust, provided every trustee was given the chance to take part. Where the document says nothing about majorities, all the trustees must act together.

The practical lesson for a family trust is simple. Read the clause in the will that deals with decisions, give every trustee notice of every meeting, and record the decision in writing.

Trustees must account to the beneficiary

In Snyman v De Kooker NO [2024] ZASCA 119, a woman who had received damages after a road accident could not get a proper accounting from the trustees of the trust set up to hold her money. The Supreme Court of Appeal held in August 2024 that the trustees stood in a position of trust towards her, that the accounting they had given fell well short of what was required, and it ordered them to pay the costs out of their own pockets rather than out of the trust.

A year earlier, in Jooste NO v Pretorius [2024] ZASCA 130, the same court confirmed that where a founding document allows the trustees to require a fellow trustee to resign, that power may be used against a trustee whose conduct is damaging the trust and prejudicing the beneficiaries. Trusteeship is a job with duties attached, not a title.

What steps should the executor and the trustees follow, in order?

Work through these steps in sequence, because each one depends on the one before it.

1. Report the estate. Report the estate to the Master and obtain the Letters of Executorship. The trust cannot be registered from nothing, because it is the will lodged in the estate file that creates it.
2. Read the will carefully. Confirm who the trustees are, what powers they have, when the beneficiary takes the capital, whether decisions are by majority, and whether security is excused. Note any drafting errors now, because the Master may query them.
3. Give the trust a name. If the will does not name it, the trustees choose a name, and it is then used in exactly the same form on the Letters of Authority, the estate account, the bank account, the SARS registration and the title deed.
4. Collect the trustee paperwork. Each trustee signs the J417 acceptance form, the motivation for exemption from security and the beneficiary declaration, and supplies a certified copy of an identity document.
5. Lodge the application. The application goes to the Master’s office that holds the will, with a covering letter explaining that this is a testamentary trust rather than a living trust, so that the file is not measured against the requirements for a trust deed.
6. Deal with the Master’s queries. Expect about four to six weeks if the file is complete. The most common queries are missing certified copies, security, and whether at least one trustee is independent of the family.
7. Receive the Letters of Authority. Only once this document is in hand may the trustees open a bank account, sign anything or receive assets. Check that the names and the trust name on it are correct before you rely on it.
8. Hand over the assets. The executor finalises the liquidation and distribution account, which must show the award to the trustees by name, then pays the cash to the trust and transfers any property, with the terms of the will endorsed against the title deed.

What must the trustees do once the trust is registered?

Four things need attention in the first month. They are simple, and neglecting them causes most of the trouble we see later.

• Open a trust bank account in the name of the trust, and keep trust money entirely separate from personal money.
• Load the beneficial ownership register on the Master’s online system. This duty only arises once the trustees are authorised, and the information cannot be lodged on paper.
• Register the trust with SARS and attend to its tax returns. Trusts are taxed at a high flat rate, so the accountant should advise on distributions to the beneficiary.
• Record every decision in writing, keep the financial records up to date, and account to the beneficiary. Snyman shows what happens when trustees do not.

What does this mean for you?

If someone close to you has died leaving a will that creates a trust for a child or another beneficiary, the trust is already in existence, but it has no working hands until the Master authorises the trustees. Until then no bank account can be opened, no inheritance can be paid over and the estate cannot be finalised.

Getting the application right the first time is what saves the months. A complete file, a clear covering letter and trustees who understand their duties will usually see Letters of Authority issued without a single query.

Frequently asked questions

How long does it take to register a testamentary trust in South Africa?

Most testamentary trusts are registered within four to six weeks of a complete application reaching the Master of the High Court. Delays are almost always caused by missing documents, uncertified copies or queries about security and trustee independence. The Master charges no fee to register a testamentary trust.

Can a trustee act before the Letters of Authority are issued?

No. Section 6(1) of the Trust Property Control Act says a trustee may act only once the Master has authorised that person in writing. Contracts signed and court cases started before then are generally invalid, and the trustees who acted can be held personally liable for the wasted costs.

Does a testamentary trust need a trust deed?

No. The will is the trust document, so there is nothing separate to draft or sign. That is why the Master requires a certified copy of the will accepted by his office, together with the death certificate, the Letters of Executorship and each trustee’s signed acceptance of trusteeship.

Does a minor’s inheritance still go to the Guardian’s Fund if there is a trust?

No. Where the will directs that a minor’s inheritance be held by trustees, the money goes to the trust instead of the Guardian’s Fund. The trustees must be authorised by the Master before the estate account can be distributed, so the trust registration should be started early.

Do the trustees have to provide security to the Master?

Usually yes, unless the will excuses it. Security is an insurance bond protecting the beneficiary, and it carries an annual premium. Where the will says no security is required, we lodge a signed motivation asking the Master to give effect to that wish, which is normally granted.

Speak to us about registering the trust

We register testamentary trusts, wind up deceased estates and advise trustees on their duties every week, and we will tell you plainly what the position is and what it will cost. If a will in your family creates a trust, call us and we will get the application moving.

Telephone: +27 (0)11 646 0335

Email: roy@bmalaw.co.za

Website: bregmans.co.za

Free download: Testamentary Trust Registration Checklist
Click here for a PDF checklist listing every document the Master requires, who must sign what, and the order in which to do it.