How to Report a Deceased Estate in South Africa (and When You Need an Attorney)

When someone dies, a deceased estate comes into existence. It does not wait for the funeral to be over, and it does not wait for the family to “feel ready”. South African law requires the estate to be reported to the Master of the High Court within 14 days of the date of death, at the Master’s Office for the area where the deceased normally lived.

For most families we see in Centurion, Irene, Midstream and Pretoria East, that office is Pretoria. Johannesburg families with a deceased who lived north of the highway may report in Johannesburg. The point is jurisdiction: report where the deceased lived, not where it is convenient
This is a process guide, not a substitute for advice on a specific estate.

Who must report

Any person who has control or possession of the deceased’s property, or of a document that is or purports to be a will, can report the death by lodging a completed Death Notice. In practice this is often a spouse, an adult child, or the person nominated as executor in the will.

The R250,000 line that changes everything

The Administration of Estates Act 66 of 1965 splits the process by value.If the estate exceeds R250,000, the Master issues Letters of Executorship. The full administration process applies: advertising to creditors, an estate late bank account, a liquidation and distribution account, and transfer of assets only once the Master has accepted the account.

If the estate is R250,000 or less, the Master may dispense with Letters of Executorship and issue Letters of Authority under section 18(3). That is a shorter, cheaper route — but only if the facts fit. Service points of the Master have limited jurisdiction (for example, certain intestate estates). Do not assume a small-looking estate is an 18(3) estate. A house in Irene is not a small estate, even if there is little cash in the bank.

Documents you should gather immediately

The exact bundle depends on value and whether there is a will. In almost every Pretoria reporting you will need:

Death Notice (form J294);

• original or certified death certificate;
• the original will and any codicils (if they exist);
• Inventory (J243) — a first list of assets and liabilities;
• identity document of the person who will be appointed;
• marriage documents (in community of property, ANC, or proof of marital status);
• Next-of-Kin Affidavit (J192) if there is no valid will;
• Acceptance of Trust as Executor (J190) where Letters of Executorship are required;
• nominations by heirs if no executor was nominated, or the nominated person declines.

Faxed reporting documents are not accepted. Take originals or follow the Master’s current lodging rules.

What happens after reporting

Reporting is the start, not the winding-up.

1. The Master appoints an executor (or a Master’s representative in a qualifying small estate).
2. The executor takes control of assets, opens an estate account, and advertises for creditors.
3. Debts, administration costs and taxes are dealt with before heirs are paid.
4. A liquidation and distribution account lies for inspection.
5. Only then are houses transferred, investments closed, and residues paid.

Families get stuck at step 1 because the inventory is incomplete, the will is a photocopy, or two siblings both want to be executor. That is when an attorney earns their fee.

When you should instruct an attorneyInstruct help early if:

• there is a house, a business, or a farm;
• there are minor children or a surviving spouse who was married in community of property;
• the will is missing, homemade, or already disputed;
• you have been nominated as executor and do not want to carry the fiduciary risk alone;
• banks will not release information without Letters of Executorship.

Jana Boshoff’s specialises in deceased estates, wills and trusts. We report estates, assist nominated executors, and take appointments where the family wants a professional to run the file with the Pretoria Master. Contact Jana Boshoff at her Irene office at Southdowns Ridge Office Park. Consultations are confidential.

Book a consultation: +27 12 003 3300 · WhatsApp +27 60 991 9520 or +27 76 531 4065 · info@boshoffsmith.co.za

General information only. Time limits, forms and Master’s practice notes change. Confirm the current requirements for the office that has jurisdiction over the estate.