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Chief Master Directive 1 of 2025: Online Estate Adverts Explained
Quick Answer Chief Master Directive 1 of 2025 allows deceased estate notices (J193 and J187) to be published in approved online publications where printed newspapers are impractical — the Gazette requirement and prescribed wording stay exactly the same. Image: Wojsyl, via Wikimedia Commons, CC BY-SA 3.0 What Directive 1 of 2025 Says The Chief Master issued Directive 1 of 2025 to modernise estate advertising. In short: where it is not reasonably possible or practical to publish a deceased estate notice in a printed newspaper, the notice may be published in an online newspaper or approved online publication, as long as it circulates in the district where the deceased ordinarily lived…
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Estate Duty in South Africa 2026/27: Rates, Abatement and Deadlines
Quick Answer Estate duty in South Africa is 20% up to R30 million and 25% above it, less the R3.5 million abatement — so most family estates pay nothing. SARS must sign off before the J187 account is advertised. Image: Wikimedia Commons contributor, via Wikimedia Commons The Estate Duty Rates for 2026/27 20% on the dutiable value of the estate up to R30 million. 25% on the dutiable value above R30 million. Every estate gets an automatic abatement (exemption) of R3.5 million, so most ordinary family estates pay no estate duty at all. Bequests to a surviving spouse are generally deductible, and charities enjoy further concessions. What Counts as Estate…
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Section 18(3) Small Estates: Estates Under R250,000 Explained
Quick Answer A Section 18(3) estate is a deceased estate worth R250,000 or less. The Master of the High Court may issue letters of authority instead of letters of executorship, and the J193/J187 Gazette adverts are usually not required. Image: Wikimedia Commons contributor, via Wikimedia Commons The R250,000 Threshold Section 18(3) of the Administration of Estates Act 66 of 1965 gives the Master a shortcut for small estates. Where the gross value of the estate is R250,000 or less, the Master may dispense with formal letters of executorship and issue letters of authority to a family member or other suitable person instead. At magistrate service points without a resident estate…
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J294 Death Notice Form: How to Complete It Correctly
Quick Answer The J294 death notice is the official Master’s form completed when a deceased estate is reported in South Africa. It records the deceased’s details, family, will and assets — and its information reappears in the J193 and J187 Gazette adverts. Image: Wikimedia Commons contributor, via Wikimedia Commons What Is the J294 Death Notice? The J294 is the official “Death Notice” form used when a deceased estate is reported to the Master of the High Court. It captures the basic facts the Master needs to open the estate file: who the deceased was, whether they left a will, who the surviving relatives are, and what the estate roughly contains.…
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Letters of Executorship (Form J190): The Executor’s Authority Explained
Quick Answer Letters of executorship — accepted on Form J190 — are the Master of the High Court’s appointment of the executor of a deceased estate. Without them no one may administer the estate, and they must be in place before the J193 or J187 Gazette adverts run. Image: Wikimedia Commons contributor, via Wikimedia Commons What Are Letters of Executorship? Letters of executorship are the Master of the High Court’s formal appointment of the person who will wind up the estate — the executor. The acceptance of that appointment is made on Form J190, which is why people speak of “getting your J190”. Until the letters are issued, no one…
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J187 Notice: Liquidation and Distribution Account Explained
Quick Answer The liquidation and distribution account is the full financial statement of a deceased estate. Under Section 35(5) of the Administration of Estates Act, the executor advertises it on the J187 form so that the account lies open for public inspection for 21 days before anyone is paid. What the Liquidation and Distribution Account Is The account is the moment of truth in every estate. Prepared by the executor after the J193 notice to creditors has run its 30 days and the debts are known, it sets out every asset the deceased owned, every liability, the costs of administration, and exactly how the remaining balance is divided between the…
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How to Advertise a Deceased Estate in South Africa
Quick Answer To advertise a deceased estate in South Africa you place two statutory notices: first the J193 notice to creditors (30 days for claims) and later the J187 account notice (21 days for inspection). Each must appear in the Government Gazette and in a newspaper circulating where the deceased lived. Why a Deceased Estate Must Be Advertised When someone passes away, the estate is reported to the Master of the High Court, who appoints an executor to wind it up. The Administration of Estates Act 66 of 1965 then requires the estate to be advertised twice. These adverts protect everyone: creditors get a fair chance to claim, heirs can…
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J193 Notice to Creditors Explained (Section 29)
Quick Answer A Section 29 notice — published on the prescribed J193 form — is the advert in which the executor of a deceased estate calls on creditors and debtors to come forward within 30 days. It must appear in the Government Gazette and in a newspaper circulating where the deceased lived. What Section 29 of the Administration of Estates Act Says Section 29 of the Administration of Estates Act 66 of 1965 obliges every executor to advertise for claims against the estate. The advert must state a period of not less than 30 days within which claims must be lodged, and it must appear in the Government Gazette and…