Estate administration in South Africa is a detailed statutory process governed by the Administration of Estates Act. It involves government reporting, newspaper advertisements, creditor claims, SARS compliance, and formal accounting — all before a cent reaches the heirs. RFH Inc manages every step, so the family does not have to.
Whether someone has passed, a will needs drafting, or you want to plan ahead — RFH Inc provides end-to-end assistance across the full estate lifecycle.
Full administration of the deceased estate from death to final distribution — reporting, advertisements, executor's account, SARS, creditors, and payment to heirs. Executor's fee: 3.5% of gross estate value.
A properly drafted, signed, and witnessed will is the single most important step in estate planning. We draft wills that clearly express your wishes and reduce the risk of disputes or intestate succession.
Structuring your assets before death to ensure they reach the right people efficiently — including inter vivos trusts, beneficiary nominations, and reducing estate duty exposure. Better to plan early than leave it to the Act.
The Administration of Estates Act 66 of 1965 prescribes every step. The Master of the High Court oversees the process and the estate cannot be finalised without compliance at each stage. This is not a form-filling exercise — it is a formal statutory process that takes time and must be done correctly.
The estate must be reported to the Master of the High Court in the area where the deceased was ordinarily resident. We submit the death notice, original will (if any), and supporting documentation. The Master determines whether a full executor or reporting officer is required, depending on the size of the estate.
The Master issues Letters of Executorship to the appointed executor — this is the legal authority to act on behalf of the estate. Without Letters of Executorship, no bank will release funds, no transfer of property can occur, and no creditor can be paid. Where a will nominates an executor, we apply for their appointment. Where there is no will, the Master appoints under the Intestate Succession Act.
The executor must open a dedicated estate late bank account in the name of the estate. All estate funds flow through this account — proceeds from the sale of assets, rental income, and ultimately payments to creditors and heirs. The executor is personally responsible for the proper management of this account and cannot commingle estate funds with personal funds.
The executor is required to advertise in the Government Gazette and a local newspaper to notify creditors of the death and call on them to lodge their claims within 30 days. This is a formal statutory requirement — failing to advertise correctly can result in the executor being personally liable for claims that were not identified. We prepare and place all required advertisements.
Every asset of the estate must be identified and valued — immovable property, vehicles, bank accounts, investments, pension and provident fund benefits, life policies, business interests, and personal property. We compile a full inventory, obtain valuations where required, and confirm which assets form part of the estate and which pass outside it (such as life policy proceeds paid directly to a named beneficiary).
The executor must ensure that all outstanding income tax returns of the deceased are filed and that a final return to date of death is submitted to SARS. Estate duty is levied at 20% on the dutiable amount above R3.5 million (rising to 25% on amounts above R30 million). We liaise with SARS to obtain a tax clearance certificate — without it, the estate cannot be finalised. Where assets pass to a surviving spouse, the Section 4(q) deduction and the portability of the abatement must be correctly applied.
The executor prepares a formal Liquidation and Distribution Account setting out: all assets and their values, all liabilities and claims against the estate, the executor's fee and administration costs, estate duty payable, and how the residue is to be distributed among the heirs. This account must be lodged with the Master for approval and must lie open for inspection for 21 days, during which interested parties may object. The Master examines and approves the account before any distribution takes place.
Once the account is approved and the lying-open period has passed without objection, creditors are paid in the order of preference prescribed by law, and the residue is distributed to the heirs in accordance with the will or, if there is no will, in accordance with the Intestate Succession Act. The estate late bank account is closed, and a receipts and payments schedule is submitted to the Master to confirm finalisation.
Estate administration touches many areas simultaneously. We manage the full process so the executor and family are not left to navigate it alone.
All reporting, correspondence, and submissions to the Master — from initial report to the final receipts and payments schedule.
Government Gazette and local newspaper advertisements placed correctly and within the required timeframes. Proof of publication obtained and retained.
Opening and management of the dedicated estate late account — collecting assets, paying expenses, and maintaining proper records for the Master's inspection.
Receiving, assessing, and managing creditor claims submitted in response to the advertisements. Disputed claims are referred for legal advice before payment.
Liaising with conveyancers to transfer property to heirs or to facilitate a sale where the estate requires liquidity or the will directs a sale.
Filing outstanding returns, obtaining tax clearance, calculating estate duty, applying applicable deductions and abatements, and managing the SARS process to finalisation.
Preparation of the full L&D account, lodgement with the Master, management of the 21-day lying-open period, and dealing with any objections lodged.
Where minor children are beneficiaries, their inheritance is typically paid to the Guardian's Fund or held in trust. We manage the process and documentation required.
Where there is no valid will, we determine entitlement under the Intestate Succession Act 81 of 1987 and administer the estate accordingly.
A properly drafted will and a considered estate plan are the most effective tools for ensuring your estate reaches the people you intend — efficiently, with minimal tax, and without family conflict.
Without a valid will, the Intestate Succession Act determines who inherits — and it follows a fixed legal formula that may not reflect your wishes at all. A surviving life partner (not spouse) inherits nothing under intestate succession. A child from a previous relationship may inherit equally with a current spouse's children. The consequences of dying without a valid will are rarely what the deceased would have intended.
A valid South African will must be signed by the testator and two competent witnesses in each other's presence. Witnesses may not be beneficiaries. These requirements seem simple — but improperly executed wills are challenged regularly.
Estate planning is about more than writing a will. It is about understanding what will happen to your assets on death, how they will be taxed, how long the process will take, and whether the structure you currently have will achieve what you intend.
RFH Inc advises on practical estate planning measures including:
The right time to plan is now. An inter vivos trust takes time to establish and fund. A will cannot be made during a period of mental incapacity. Buy-and-sell agreements must be in place before a health event occurs. The decisions that protect your estate most effectively are the ones made well before they are urgently needed.
Most estates take between 9 months and 2 years to finalise. The timeline depends on the complexity of the estate, the responsiveness of SARS, whether there are disputes, and whether all assets can be readily identified and valued. The statutory process itself builds in waiting periods — the 30-day creditor claim period following advertisements, and the 21-day lying-open period for the Liquidation and Distribution Account. SARS can add significant time where outstanding returns must be filed or where estate duty assessments are queried. There is no shortcut through these statutory steps — but a properly managed process moves as efficiently as the law permits.
Where a person dies without a valid will — whether because no will was made, or because the will was not properly executed — the Intestate Succession Act 81 of 1987 applies. The Act sets out a fixed order of inheritance: the surviving spouse and descendants first, then parents and descendants, then other relatives. The formula is applied mechanically and does not take into account the deceased's actual intentions. A long-term life partner who was not married to the deceased inherits nothing under intestate succession. Stepchildren who were not legally adopted inherit nothing. The consequences frequently surprise families and lead to disputes. A valid, current will avoids this entirely.
The executor's remuneration is set by law at 3.5% of the gross value of the assets of the estate, plus 6% on income accrued and collected during administration. It is paid from the estate — not by the heirs personally — and is accounted for in the Liquidation and Distribution Account before distribution. The fee is approved by the Master of the High Court and is non-negotiable in the sense that it is the prescribed tariff. On a R2 million estate, the executor's fee is R70,000. On a R5 million estate, R175,000. This fee covers the full statutory administration process from appointment to finalisation and reflects the legal responsibility the executor accepts for the proper winding up of the estate.
An inter vivos trust (living trust) is a trust established during your lifetime, into which assets are transferred. Because those assets belong to the trust — not to you personally — they do not form part of your deceased estate on death. This has two main benefits: they are not subject to estate duty, and they do not go through the Master's process, meaning they reach beneficiaries without delay. An inter vivos trust is particularly useful for protecting business assets, investment properties, and assets intended for the next generation. It does involve costs — trust registration, annual trustee fees, and tax compliance (trusts are taxed at a flat 45% on income not distributed to beneficiaries) — and it must be properly established and maintained. Whether a trust is appropriate depends on your specific assets and estate planning objectives, and we advise on this individually.
Estate duty is a tax levied on the dutiable amount of a deceased estate. Every estate has a R3.5 million abatement — the first R3.5 million of the dutiable estate is free of duty. The rate is 20% on the amount above R3.5 million, and 25% on amounts above R30 million. Certain deductions reduce the dutiable estate — most significantly, assets bequeathed to a surviving spouse are deductible under Section 4(q), effectively deferring estate duty until the second death. Retirement fund benefits paid to dependants are also generally excluded. Proper estate planning — including timing of asset disposals, trust structures, and life cover for liquidity — can significantly reduce estate duty. The executor is responsible for computing estate duty and paying it to SARS before the estate is finalised.
No. On death, all accounts in the sole name of the deceased are frozen. No withdrawals can be made and no debit orders will be honoured until the executor presents Letters of Executorship to the bank and the estate late account is opened. This is one of the most practically difficult aspects of estate administration for surviving families — particularly where the deceased was the sole or primary earner. Joint accounts are not frozen in the same way. Life policy proceeds paid directly to a named beneficiary (not the estate) are also accessible independently. Planning ahead — ensuring there is sufficient liquidity accessible to the family in the short term — is an important part of estate planning that is often overlooked.