What happens when someone passes away?

1. Report the estate

Within 14 days of the death, the estate must be reported to the Master of the High Court in the area where the deceased lived. The reporting documents include the death certificate, the original will (if any), an inventory of assets, and the reporting forms.

The Master then issues 'Letters of Executorship', formally appointing the executor named in the will. Until those are issued, no one has legal authority to deal with the estate's assets.

2. Take control and advertise

The executor opens an estate bank account, gathers in the assets, and places two statutory notices: a section 29 notice to creditors (giving them 30 days to lodge claims) and, later, a section 35 notice when the account lies open for inspection.

Debts, the funeral, and the costs of administration are settled from the estate before anything is distributed to heirs.

3. The Liquidation & Distribution account

The executor prepares the 'L&D account' — a complete statement of what the estate owns, owes, and how it will be distributed. It is lodged with the Master and then lies open for public inspection at the Master's office (and a local Magistrate's court) for 21 days, so any objection can be raised.

4. Distribute and close

Once the account is approved and the inspection period has passed without objection, the executor pays the heirs, transfers any fixed property into their names, settles tax, and finalises the estate. The Master then files the estate as finalised.

How long, and what it costs

Most estates take several months to over a year, depending on size, complexity and the Master's turnaround. Costs include the executor's fee (a statutory maximum of 3.5% of assets, plus VAT if a professional acts), Master's fees (a small sliding scale capped at R7 000), advertising, and any estate duty or CGT.

You don't have to carry this alone. We can act as, or alongside, the executor — taking on the reporting, the Master, the account and the distribution, gently and completely.