What Happens After Someone Dies
Updated: 4 days ago
When a person dies, their assets do not simply pass immediately to the people named in their will or to their family. A deceased estate must first be reported and administered according to the law.
This process applies whether the deceased left a valid will or died intestate, meaning without a valid will. The difference is mainly in who is entitled to inherit and how the person who will administer the estate is identified.
A deceased estate must be reported
When a person dies leaving property, a deceased estate comes into existence. The estate is effectively frozen, which means that family members cannot simply withdraw money from the deceased's bank accounts or start distributing their assets without the necessary authority from the Master of the High Court.
The deceased estate must generally be reported to the Master within 14 days of the date of death.
Where the deceased ordinarily lived in South Africa, the estate is reported to the Master's Office that has jurisdiction over the area where the deceased lived during the 12 months before their death.
What documents must be submitted?
The exact documents required depend on the circumstances and value of the estate, but commonly include:
a completed Death Notice (J294);
the death certificate;
proof of marriage, where applicable;
the original will and any codicils, if there are any;
an Inventory setting out the deceased's assets and their values;
identification documents; and
documents relating to the person who is to be considered for appointment to administer the estate.
The Master also requires written information concerning the proposed administrator of the estate.
What if the deceased did not leave a valid will?
The estate must still be reported and administered.
Where there is no valid will, the deceased is said to have died intestate, and the people entitled to inherit are determined by the Intestate Succession Act 81 of 1987 rather than by instructions in a will.
A Next-of-Kin Affidavit (J192) is among the documents relevant to identifying the deceased's family and heirs.
The family or heirs may also be required to nominate a suitable person to administer the estate. The nomination does not itself appoint that person. The Master makes the appointment.
The administration process therefore still takes place. The important difference is:
With a valid will, the estate is ultimately distributed according to the will. Without a valid will, it is distributed according to the rules of intestate succession.
Can a deceased estate be reported online?
Yes.
The Department of Justice and Constitutional Development provides the Master's Deceased Estate Online Registration System through DOJOnline.
The online system provides functions for:
registering a deceased estate;
tracking the status of an application;
dealing with application rework;
booking appointments; and
appointment-related services concerning Letters of Authority and Letters of Executorship.
The Master also provides an official guide to the documents required when reporting a deceased estate.
Why does the value of the estate matter?
An important part of the reporting process is determining the gross value of the assets in the deceased estate.
The current threshold is R250 000.
Where the estate is worth R250 000 or less, the Master may allow it to be administered through a simplified process under section 18(3) of the Administration of Estates Act 66 of 1965.
Where the estate is worth more than R250 000, the full deceased-estate administration process applies and Letters of Executorship are issued once the requirements for appointment have been met.
Estates worth R250 000 or less
Where the gross value of the estate does not exceed R250 000, the Master may permit the estate to be administered under the simplified procedure provided for in section 18(3).
The person appointed is commonly referred to as the Master's Representative, and the Master issues Letters of Authority. The Letters of Authority give that person the legal authority to administer the estate.
In practical terms, the representative will generally:
identify and collect the deceased's assets;
deal with the deceased's debts and liabilities; and
distribute what remains to the people who are legally entitled to inherit.
If there is a valid will, distribution follows the will. If there is no valid will, distribution follows the Intestate Succession Act.
The simplified section 18(3) process does not ordinarily require the representative to follow the full executor process, including preparing a full Liquidation and Distribution Account, unless the Master directs otherwise.
Importantly, the simplified procedure is not automatically guaranteed simply because the estate is worth R250 000 or less. The Master retains authority over the administration of the estate.
Estates worth more than R250 000
Where the gross value of the estate is more than R250 000, an executor must be appointed and the full administration process generally applies. The Master issues Letters of Executorship once the appointment requirements have been satisfied.
If the deceased left a valid will and nominated an executor, that nomination will be relevant to the appointment. If the deceased died without a valid will, an appropriate person may instead be nominated for appointment. In either case, the Master makes the appointment.
This is important because being named as executor in a will, or being nominated by the family, does not by itself give a person authority to start dealing with the deceased's assets. The executor obtains that authority through the Letters of Executorship issued by the Master.
The difference at a glance
R250 000 or less | More than R250 000 | |
Process | Simplified section 18(3) process may apply | Full deceased-estate administration process |
Person appointed | Master's Representative | Executor |
Authority issued | Letters of Authority | Letters of Executorship |
Main role | Administer the estate, deal with debts and distribute what remains | Formally administer and wind up the deceased estate |
Liquidation and Distribution Account | Generally not required unless the Master requires one | Generally required |
Advertising process | Full executor process generally does not apply | Creditors are invited to lodge claims and the L&D Account is later advertised for inspection |
If there is a valid will | Distribution follows the valid will | Distribution follows the valid will |
If there is no valid will | Distribution follows the Intestate Succession Act | Distribution follows the Intestate Succession Act |
Level of administration | Simplified | More formal and detailed |
Remember: the R250 000 threshold relates to the gross value of the assets in the estate, not simply the amount of money in the deceased's bank account. Someone may have very little cash but own a house, vehicle or other property that places the estate above the threshold.
What does an executor have to do?
Being an executor is a serious responsibility. The executor must formally administer the deceased estate in accordance with the Administration of Estates Act.
We do not need to cover every step here, but the basic process is useful to understand.
1. Identify the estate's assets and debts
The executor establishes what the deceased owned, what the estate owes and who is entitled to inherit.
Where there is a valid will, the will helps identify the beneficiaries. Where the deceased died intestate, the heirs must be determined according to the Intestate Succession Act.
2. Give creditors an opportunity to claim
Before the estate can simply be distributed to beneficiaries, the deceased's creditors must be given an opportunity to submit their claims.
The executor advertises for creditors and gives them a prescribed period in which to lodge and prove their claims against the estate.
This is important because the deceased's debts must be dealt with before the residue of the estate can be distributed to beneficiaries or heirs.
3. Prepare a Liquidation and Distribution Account
The executor must prepare a Liquidation and Distribution Account, commonly referred to as an L&D Account.
In simple terms, this is a formal account showing:
what assets are in the estate;
what debts, expenses and other liabilities must be dealt with; and
how the remaining estate will be distributed.
The account allows the Master and interested persons to see how the executor proposes to wind up the estate.
4. Make the account available for inspection
After the Master has examined the account, notice is given that the account will lie open for inspection. Interested persons are then given an opportunity to inspect the account and raise an objection if they believe something has not been dealt with correctly.
5. Distribute the estate
Once the necessary process has been completed and the estate is ready for distribution, the executor can deal with the remaining assets according to the approved account.
If the deceased left a valid will, distribution follows the will. If the deceased died intestate, distribution follows the Intestate Succession Act.
The executor must then complete the remaining administration required by the Master.
Important to know
Whether a person dies testate or intestate, their estate still needs to be properly reported and administered.
A valid will does not allow beneficiaries simply to collect the property left to them immediately after death. Similarly, family members of someone who died intestate cannot simply divide the deceased's belongings amongst themselves.
The person administering the estate first needs the proper authority from the Master:
Letters of Authority where the simplified section 18(3) process applies; or
Letters of Executorship where an executor is appointed.
This process helps ensure that the deceased's debts are dealt with, the correct beneficiaries or heirs are identified, and the estate is distributed according to the law.
Useful resources
Master of the High Court: Deceased Estates
Official information on deceased estates and the Master's role in supervising their administration.
How to Report a Deceased Estate
Official guidance on reporting an estate and the documents that may be required.
DOJOnline
The Department of Justice's online portal for deceased-estate registration and related Master's services.
Master of the High Court: Forms
Official forms used in the reporting and administration of deceased estates, including the Death Notice, Next-of-Kin Affidavit and Inventory.
Administration of Estates Act 66 of 1965
The principal legislation governing the administration of deceased estates.
Intestate Succession Act 81 of 1987
Determines who inherits when a person dies without a valid will.
Report the estate. Follow the correct process. Protect the interests of those left behind.
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