Family Law & Estates

Administration of Deceased Estates

A detailed, document-heavy process handled with care so that an executor, and the family, are supported at every stage.

The legal framework

The administration of a deceased estate is carried out within the framework of, and in compliance with, the Administration of Estates Act 66 of 1965. The process involves a substantial amount of detailed administrative work, requiring accuracy and patience from everyone involved.

Reporting the estate

All relevant information and documentation must be collected and lodged with the Master of the High Court to report the estate and obtain either a Letter of Executorship or a Letter of Authority, depending on the estate's value. Since 24 November 2014, the threshold for the simplified process under section 18(3) has been R250,000. Almost nothing can be done to finalise the estate until this letter is issued.

Notices, creditors and the L&D account

Once appointed, the executor places advertisements in the local newspaper and the Government Gazette calling on all debtors and creditors of the estate to lodge their claims. The executor also notifies relevant financial institutions of the death, requests certificates of balance, closes the deceased's accounts and collects amounts owing to the estate. The executor then prepares the Liquidation and Distribution (L&D) account, reflecting all assets, liabilities and the proposed distribution to heirs.

Finalising the estate

Once the L&D account is approved by the Master and has lain for inspection without valid objection, immovable property is transferred at the Deeds Office, and movable assets such as vehicles, firearms and other property are transferred to the relevant heirs. Once the Master is satisfied that administration is complete, the estate is finalised.

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The estate is reported to the Master of the High Court with the prescribed documents so that a Letter of Executorship or Letter of Authority can be issued.

Estates valued under R250,000 may qualify for the simplified process under section 18(3) of the Administration of Estates Act.

Timelines vary considerably depending on the estate's complexity, but the process typically takes several months from reporting to final distribution.

The person nominated in the will, or where there is no will, an heir or other interested party nominated by the majority of heirs and appointed by the Master.

All valid claims from creditors, funeral expenses, administration costs and any tax liabilities of the estate must be settled before assets are distributed to heirs.

Generally no, except for limited maintenance payments the Master may authorise; most assets are only distributed once the L&D account is approved.

A detailed account prepared by the executor showing the estate's assets, liabilities and how the balance will be distributed to heirs, which must be approved by the Master.

Yes, executors must advertise for creditors in the Government Gazette and a local newspaper as part of the administration process.

If the estate is insolvent, it is administered under a different, more formal insolvency process rather than the standard deceased estate procedure.

Yes, heirs or creditors can raise objections with the Master during the inspection period if they believe the L&D account is incorrect.

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