Reporting the estate
Within 14 days of date of death, the estate must be reported to the Master of the High Court that has jurisdiction over the deceased's last ordinary residence.
Reporting is done by lodging the Death Notice (J294), the original signed will, an Inventory of assets (J243), the Acceptance of Trust as Executor (J190), the deceased's identity document, and a death certificate.
Where there is no will, the Next-of-Kin Affidavit (J192) is lodged instead, and the Master will appoint an executor (often the surviving spouse or eldest child) on the application.
Section 29 and Section 35 advertisements
After Letters of Executorship are issued, the executor must place a Section 29 advertisement in a local newspaper and the Government Gazette, giving creditors 30 days to lodge claims against the estate.
Once the L&D Account is ready, a Section 35 advertisement gives the public 21 days to inspect the account at the Magistrate's Court and the Master's Office. If no objections are lodged, the executor can distribute the estate.
Liquidation and Distribution Account
The L&D Account is the financial reckoning of the estate. It lists every asset, every liability, every administration cost, and every heir's award.
The first L&D Account must be lodged with the Master within six months of the issue of Letters of Executorship. The Master may grant an extension on application.
Discharge and closure
Once distributions have been made, SARS clearance obtained, and the executor's account submitted, the Master issues a Filing Slip confirming the estate is finalised.
Realistically, even a simple estate takes six to twelve months. Estates with property transfers, trusts, or contested wills often run two to three years.
Common questions
How long does it take to wind up a deceased estate in South Africa?
A simple estate typically takes six to twelve months from date of death to final discharge. Estates with immovable property transfers, trusts, or contested wills often take two to three years.
What is the threshold for Letters of Authority instead of Letters of Executorship?
Estates with a gross value of R250,000 or less can be administered under Letters of Authority issued under Section 18(3), which is a simplified process without advertisements or an L&D Account.
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