-
The Executor’s Estate Bank Account: What It Is and How It Works
Quick Answer Every deceased estate needs a separate estate bank account opened by the executor with the letters of executorship. All assets are collected into it, debts and fees are paid from it, and the balance is distributed to heirs after the J187 account is advertised and confirmed. Image: Wikimedia Commons contributor, via Wikimedia Commons Why the Estate Needs Its Own Account From the moment of death, the deceased’s money belongs to the estate — not to the family. The executor must open a separate estate bank account to collect assets, pay debts and eventually distribute to heirs. Mixing estate money with personal accounts is the fastest way to land…
-
What to Do When a Parent Dies: A Step-by-Step Checklist
Quick Answer When a parent dies in South Africa: register the death, find the will, report the estate to the Master within 14 days, secure the assets — then the executor advertises the J193 (30 days) and later the J187 (21 days) before anyone inherits. Image: via Wikimedia Commons, Public domain The First Two Weeks Register the death and get certified copies of the death certificate from Home Affairs. Locate the will — a bank safe, an attorney, or the Master’s file if the deceased reported it. Arrange the funeral; keep every invoice (funeral costs are estate expenses). Secure the home, vehicles and documents; notify the family before anything is…
-
How to Transfer Property From a Deceased Estate
Quick Answer A house only transfers out of a deceased estate after the executor is appointed, debts are settled and the liquidation and distribution account is approved and advertised for 21 days — then a conveyancer lodges transfer at the Deeds Office. Inherited property is exempt from transfer duty. Image: The original uploader was Brian0918 at English Wikipedia., via Wikimedia Commons, Public domain Why a House Cannot Transfer Immediately When the owner of a property dies, the house forms part of the deceased estate. Legally it is frozen until the Master appoints an executor, debts are settled, and the liquidation and distribution account has been approved, advertised for 21 days…
-
How to Track a Deceased Estate on the ICMS Portal
Quick Answer The ICMS web portal lets anyone track a deceased estate file at the Master of the High Court — search by surname or estate number to see the executor, the estate status and whether the liquidation and distribution account has been advertised. Image: WolfenSilva, via Wikimedia Commons, CC BY-SA 3.0 What the ICMS Portal Is The Insolvency and Curatorship / Estates web portal (ICMS) run by the Department of Justice lets the public track deceased estate files at the Master’s offices. Executors, heirs and agents use it to see where an estate stands without phoning the Master’s office. What You Can See Whether an estate file exists and…
-
How to Report a Deceased Estate Online (DOJ Online System)
Quick Answer You can report a deceased estate online to the Master of the High Court through the DOJ Deceased Estates Registration System — upload the death certificate and will, capture the details, and receive an estate number without visiting the Master’s office. Image: Wikimedia Commons contributor, via Wikimedia Commons Why Report Online? The Department of Justice and Constitutional Development runs an online Deceased Estates Registration System where estates can be reported to the Master of the High Court electronically. It saves a trip to the Master’s office, creates the estate file faster and gives you a reference number for follow-ups — especially useful in busy offices like Pretoria, Johannesburg…
-
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…
-
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…
-
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…