Estate Administration
AfrikaansAFSettling deceased estates with care, accuracy and full statutory compliance
When a loved one passes away, the law requires that their estate be reported to the Master of the High Court and wound up in accordance with the Administration of Estates Act 66 of 1965. The process can be technical, time-sensitive and emotionally heavy. Van Dyk · Theron Attorneys guide executors and heirs through every step — from reporting the estate to the final distribution of assets.
1. What is Estate Administration?
Estate administration is the formal legal process of identifying, collecting, valuing, protecting and distributing the assets of a deceased person, after settling all valid debts, taxes and statutory levies. It also includes acting on the instructions of a valid will (testate) or applying the rules of intestate succession where there is no will.
2. Reporting the Estate
An estate must be reported to the Master of the High Court within 14 days of death. The reporting documents include the death notice, original will (if any), inventory of assets, next-of-kin affidavit, acceptance of trust as executor, and supporting identity and marriage documents. We prepare and lodge the full reporting bundle on your behalf.
3. Letters of Executorship vs Letters of Authority
For estates with a gross value exceeding R250 000, the Master issues Letters of Executorship and the appointed executor administers the estate under the Act. For smaller estates the Master may issue Letters of Authority under section 18(3), which is a streamlined process. We assess the correct route and apply on your behalf.
4. Duties of the Executor
The executor must place statutory advertisements (section 29 and section 35 notices), open an estate banking account, take control of assets, settle creditors' claims, prepare and lodge a Liquidation and Distribution (L&D) Account, attend to estate duty, capital gains tax and income tax returns, and finally distribute the residue to the heirs and obtain the Master's filing slip. Where farm land or agricultural property forms part of the estate, the transfer to the heirs is handled by our conveyancers as part of the same mandate.
5. Wills, Intestate Succession and Disputes
Where there is a valid will, its terms govern the distribution. Where there is no will, or where the will fails in part, the Intestate Succession Act 81 of 1987 applies. Disputes around the validity of a will, the rights of a surviving spouse, customary marriages, or the maintenance of dependants may require additional litigation or mediation — areas in which we have extensive experience. Where the estate includes farm land affected by restitution claims or labour tenant rights, specialist input is essential before the L&D Account is finalised.
6. Estate Planning — Before It Is Too Late
Proper estate planning during your lifetime — a properly drafted will, an ante-nuptial contract where applicable, the correct ownership structure for farming and business interests, transfer of immovable property arrangements, and a clear plan for liquidity to meet estate duty — saves your family money, time and conflict. We assist with both the planning and the eventual administration.
Contact Van Dyk · Theron Attorneys for assistance with a deceased estate or estate planning: