Administration Estates Deceased With South Africa
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FAQ
HOW TO REPORT A DECEASED ESTATE? Upon the death of a person, the estate must be reported by an interested party to Master's Office in which jurisdiction the deceased normally lived, within 14 days. The reporting documents will differ slightly depending on the value of the estate and the type of appointment required.
The deceased nominates an executor in his or her will and the Master appoints such executor subject to certain requirements. If the deceased did not nominate an executor, the beneficiaries may nominate an executor for the Master to appoint.
The Estate Duty is levied on the dutiable value of an estate at a rate of 20% on the first R30 million and at a rate of 25% on the dutiable value of the estate above R30 million.
The executor's term of office is terminated automatically if he/she dies, or when the Master, or a court, relieves him or her of the office. When an executor is declared insolvent, it has to be reported to the Master. Criteria will then be set for the executor to possibly remain in office.
