- Deceased Estates, Estate Administration, Government Gazette, Legal Notices, Master of the High Court
Deceased Estate Advertising Requirements in South Africa: Master of the High Court Rules Explained
When someone passes away in South Africa, the estate cannot simply be divided among the heirs. The Master of the High Court oversees the process, and one of the Master’s most important safeguards is compulsory advertising. Every standard deceased estate must be advertised at least twice — once to call in creditors, and once to open the executor’s account for public inspection. This guide explains the exact deceased estate advertising requirements, which forms to use, which newspapers qualify, and the deadlines you cannot afford to miss. Why deceased estates must be advertised Advertising a deceased estate is not a formality. It exists to protect three groups of people: Creditors —…
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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…
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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…
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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…
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Insolvent Deceased Estates: Section 34 of the Administration of Estates Act
Quick Answer An insolvent deceased estate — where debts exceed assets — moves out of ordinary administration under Section 34 and into sequestration, with a trustee replacing the executor and creditors paid from asset sales. Heirs never personally inherit the debt. Image: Wikimedia Commons contributor, via Wikimedia Commons When a Deceased Estate Is Insolvent An estate is insolvent when its debts exceed its assets — mortgage shortfalls, credit agreements and medical bills can quickly outweigh what the deceased owned. Under Section 34 of the Administration of Estates Act 66 of 1965, where it appears the estate is insolvent the ordinary administration stops and the estate moves into the insolvency framework.…
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Executor’s Fees in South Africa: The 3.5% Rule and VAT
Quick Answer Executor’s fees in South Africa are capped at 3.5% of the gross estate value plus 15% VAT — a legal maximum, not a fixed tariff. The fee must appear in the advertised liquidation and distribution account where heirs can inspect it. Image: Wikimedia Commons contributor, via Wikimedia Commons The 3.5% Maximum The Administration of Estates Act caps executor’s remuneration at 3.5% of the gross value of the estate. On top of that, VAT of 15% applies where the executor is registered (or must register) for VAT — a maximum effective rate of about 4%. The fee is charged on the gross value, before debts are deducted, so it…
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Dying Without a Will: Intestate Succession in South Africa
Quick Answer When someone dies without a will, the Intestate Succession Act 81 of 1987 shares the estate: normally the surviving spouse and children first, then parents, siblings and wider relatives. The Master’s process — and the J193/J187 adverts — still apply. Image: William Shakespeare and unknown scribe, via Wikimedia Commons, Public domain What “Intestate” Means A person dies intestate when there is no valid will (or the will does not deal with all the assets). In that case the Intestate Succession Act 81 of 1987 decides who inherits — not the family, not the Master, and not the government (unless no heirs can be found at all). The Basic…
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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…
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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…
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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…