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Select the suburb near you in which you are searching for a lawyer to serve as executor or help you apply for letters of executorship, using the dropdown menu below and our tool will show you who we consider to be the top executor attorney.

Click on the attorney's name to get info on their experience, education and contact details. Whilst careful consideration has gone into compiling this list, you should always carry out your own due diligence; as even the best make mistakes.

Letter of Executorship Requirements & Cost

A Letter of Executorship is a formal legal document issued by the Master of the High Court in South Africa, nominating a person to be "executor" of a deceased estate; and providing them with the authority and responsibility to collect assets, pay debts and distribute the net assets to the heirs (in accordance with intestacy law and the will).

Consultation

A "letter of executorship" is sometimes referred to in the plural as "letters of executorship"; it's also referred to as "Letters Testamentary" or "Grant of Probate" to reflect the granting of authority to the executor.

Email lawyer@capetownlawyer.co.za for assistance with:

• applications for letters of executorship,
• free assistance with selecting an attorney to act as your agent (the Master will likely encourage this if there's immovable property in the estate);
• or for an attorney to act as executor.
• free assistance with selecting a deceased estate administrator.

Meaning of a letter of executorship

"Letters" of executorship are actually only a single letter, the letter officially designates a person as "Executor"; empowering the Executor to manage and settle the estate of a deceased person. The letter provides the Executor with the legal power to:

• Collect and manage the deceased's assets; including physical properties, bank accounts, financial assets (investments), and other things which the deceased owned at the time of their passing.
• Pay any debts or obligations of the deceased – The Executor must pay off outstanding debts, including funeral expenses, taxes, and loans associated with the estate.
• Distribute the net assets according to the deceased’s last will and testament (if one exists) or, if there is no valid will, according to the laws of intestate succession.
• File all required documents with the Master of the High Court, submit tax returns, and attend to other legal duties related to the estate.

Example of letter of executorship

Click here to see a pdf example of a letter of executorship issued by the Master of the High Court (with no personal details in it of course). The letter's set up in accordance with Section 13 and 14 of the Administration of Estates Act, No 66 of 1965. The letter includes:

• An Estate Number will be provided by the Master.
• The name/s and ID number/s of the person/people who are certified to be executors of the estate.
• Certification that the executors have been duly appointed and are authorised as to liquidate and distribute the Estate of the late person.
• The name and ID number of the deceased; as well as his/her date of death.
• A date stamp; with attention drawn to section 102 of the Administration of Estates Act.
• Reference to the Department of Justice and Constitutional Development.

Click here to see an example of how form J238 looks when it's filled in.

How to apply for letter of executorship

The application for a letter of executorship may be done as part of the process of reporting a deceased estate to the Master (click through the link for a detailed step by step guide on how to report an estate to the Master). Estates may be reported online; either by the executor themselves, or by an agent/attorney they appoint to assist them, within 14 days of the death of the person..

If no executor was specified in the will, or there isn't a will, then the heirs need to nominate an executor by filling in the "Nomination to Act as Executor or Master's Representative" form.

Once it has been established who will be nominated executor (either via the will or nominated by heirs), the nominated executor should apply for the letter of executorship by completing in duplicate an acceptance of trust as executor form (J190 form). This requires the executor/s to provide the following information:

• A.
• Estate Number
• Full names and surname of the executor
• Residential address of executor
• Business address of executor
• Telephone number(s) of executor
• ID number of executor
• Relationship to deceased of executor
• Full names and surname of the deceased
• Date of birth of the deceased
• Date of death of the deceased
• Identity Number of the deceased
• Income tax reference number of the deceased
• District in which deceased normally resided
• Name of surviving spouse of the deceased



• B. Various declarations for the purpose of the executorship; made by signature and specification of date/location of signature:
• Selection of a "domicilium citandi et executandi" for the purpose of service of process of court, writs of execution and the receipt of all notices contemplated in the Administration of Estates Act, No. 66 of 1965 (as amended), at (cannot be a P.O. Box number).
• Declaration that the applicant understands the duties and penalties applying to the office of Executor.
• Declaration that the applicant is not an unrehabilitated insolvent; nor has at any time committed an act of insolvency. [Note section 8 of the Insolvency Act, No. 24 of 1936 (as amended)].
• Declaration that a Bond of Security to the full value of the estate is attached; with the Rand value specified.
• Declaration that the applicant is exempt from furnishing security.
• Declaration that the applicant is permanently residing in South Africa, and undertakes to advise the Master of the High Court immediately should her/his estate or that of a person who has signed as surety for the Bond of Security be sequestrated, or commit an act of insolvency, or should s/he proceed to reside outside the Republic of South Africa.
• The name and address of the agent of the executor. The executor doesn't have to have an agent, but the master normally asks for an attorney to assist if there is property in the estate.
• Declaration that the applicant fully understands that his/her appointment of an agent does not release him/her from responsibilities as required by law.

The Nomination to Act as Executor form is usually sent to the Master of the High Court together with the Acceptance of Trust as Executor form and accompanying documents (e.g. certified copy of the photo page of the executor's ID document).

Documents needed for letter of executorship

• Completed and signed form J190: Acceptance of trust as executor.
• An originally certified copy of the applicant’s Identity Document; as well as the ID of the deceased.
• A Bond of Security to the full value of the estate. The executor needs to have security for the value of the estate unless exempt.
• The will of the deceased; or a nomination by heirs to act as executor with next of kin affidavit if there's no will.
• Affidavit for Particulars of next-of-kin form J192 (if there is no will).
• Inventory form, containing details of fixed property, movable property and claims in favour of the estate. Note that property transfer costs for property being inherited from a deceased estate is a bit different (e.g. it's exempt from transfer duty).
• Death notice.

According to Circular 59 of 2023; electronic documents may be lodged with the Master's office, except for the will where the original is required, an original bond of security and any other document where the Master requires the original.

Cost of letter of executorship

There is no upfront monetary fee which needs to be paid when submitting an application to the Master for a letter of executorship. There are masters fees which are payable later and which depend on the value of the estate. The costs are paid from the estate. When the application is submitted for A letter of executorship the applicant doesn't yet have access to the estate funds.

Section 1.(1) of Schedule 2 (TARIFF OF MASTER’S FEES) of the ADMINISTRATION OF ESTATES ACT says that "On all estates of deceased persons or estates under curatorship or administration in terms of the Mental Health Care Act, 2002 (Act 17 of 2002), (except estates under the custody of an interim curator pending the appointment of an executor) the gross value of which according to the executor’s or curator’s account—

1. is R250 000 or more but less than R400 000: R600;
2. is R400 000 or more for each complete further R100 000 with which the gross value exceeds R400 000, a further: R200, subject to a maximum fee of R7 000.

Where the deceased was one of two spouses married in community of property the said fees shall be assessed upon the gross assets of the joint estate."

If you want an estate lawyer to assist you with the letters of executorship there are a couple of options:

• You could appoint the lawyer solely to assist with obtaining letters of executorship for somebody else who is going to act as executor. The cost for consultation with an estate lawyer solely to obtain the letters of Executorship is about R1000 (correct at time of writing, but depends on the estate lawyer and may change, please ask your attorney for an updated quote;you can email lawyer@capetownlawyer.co.za in this regard).
• You could appoint the lawyer to be executor and thus have responsibilities wider than that of just obtaining letters of executorship. The standard tariff charged by an attorney to act as executor is 3.5% (excluding VAT) of the gross value of the estate, and 6% (excluding VAT) of income accrued as well as received after the date of death of the deceased. There is also a small minimum fee (R350.00 ex VAT at the time of writing). Whether VAT is charged depends on whether either the executor or the administrative agent assisting is registered for VAT. The standard tariff is often the rate actually charged, but it's something which can be negotiated with the deceased estate lawyer assisting with the administration of the estate. Executor fees are regulated by the Master's Office.

Click here to see the transfer costs applicable to property in a deceased estate.

Are executor fees taxable?

Yes, income tax and possibly Value Added Tax may be applicable:

• As mentioned above; the standard executor fees are 3.5% (ex VAT) of the gross estate plus 6% (ex VAT) of income accrued as well as received after the date of death of the deceased. These rates are excluding VAT and Value Added Tax will need to be added if the executor is a VAT vendor and executor services are part of their professional practice.
• These executor fees are taxable in the hands of the executor as iincome earned; and must be declared to SARS when the executors submits their annual personal tax returns.

Who may be an Executor?

Section 2 of the Regulation 910 of the Attorneys Act. basically says that, with a number of excemptions, no person other than an attorney, notary or conveyancer or an agent shall liquidate or distribute the estate of· a deceased person. Key exemptons (read the full Regulation 910 to see all exemptions, those listed below do not form a complete list) are:

• "any natural person nominated as executor by any deceased person by a will registered and accepted in the office of the Master, in so far as he is personally liquidating or distributing the estate· of such deceased person;"
• "(2) the spouse of or any person related by consanguinity; or affinity up to and including the second degree to such natural person, in so far as he is assisting such natural person with the liquidation or distribution of such estate;"
• "(3) the surviving spouse of or any person related by consanguinity or affinity up to and including the second degree to a deceased person, in so far as he is liquidating or distributing the estate of such· deceased person;"
  • The surviving spouse is the person who was legally married to the deceased person at the time of their death.

Lawyers who serve as Executors

Email lawyer@capetownlawyer.co.za to find a lawyer to serve as executor of a deceased estate.

Frequently asked questions

• How do I become the executor of a (deceased) estate?
  • The easiest way to become executor of a deceased estate is by being nominated as executor in somebody's last will and testament, that person can following the death of the deceased apply for letters of executorship with the Master of the High Court. If everything is in order the Master will furnish letters of executorship.
  • If the deceased failed to leave a will, then the heirs can decide on who becomes executor and nominate that person to the Master of the High Court.
• How long does it take to get a letter of executorship in South africa?
  • It can take anything from 2 weeks to 3 or more months after you lodge a complete, correct set of documents with the Master of the High Court (but it's rare for it to take less than 4 weeks, realistically usually it'll take 4 to 8 weeks).
  • Applications can be delayed by the need for a security bond (and whether the will exempts the executor from security) and queries raised by the Master that require you to supplement or correct the file. If an attorney or a bank is nominated as the executor, the process is often smoother, if a family member is nominated, the Master may require them to have an agent (an attorney) assist them.
  • Follow up with your estate reference number once a week until issued; or use a lawyer who knows the office’s processes and people.
• Should an attorney be appointed executor?
  • It is usually advisable to appoint a trusted estate attorney as executor; as they have the expertise to administrate the estate. Often people specify in their wills that their attorney should be executor, as the attorney understands the assets, liabilities, the directions in the will, the family dynamic and has the expertise to manage the estate. It is also an option to have both a family member as well as an attorney acting as executors.
• What should I bring with me when I visit an estate lawyer?
  • Death certificate;
  • Utility bills for the deceased, nominated executors and heirs;
  • Original will (if there was one)
  • Income tax numbers for the deceased and heirs;
  • Marriage certificate of deceased or divorce order if applicable;
  • Certified copies of ID of deceased, nominated executors and heirs;
  • The names of parents of the deceased;
  • The names of children of the deceased;
  • List of assets of the deceased including if applicable proof of ownership and approximate value:
    • Bank Statements
    • Investment Statements
    • Title Deed for immovable property
    • Brokers Notes for JSC Shares
    • Motor vehicle registration papers
    • Insurance Policies
    • CC/co documents
  • List of liabilities;
  • Details of tax consultant if appointed.
• Can an appointed executor be removed?
  • Section 54 of the Administration of Estates Act deals with the removal of an executor. It provides for either the court or the Master doing the removing. Grounds for removal include:
    • The will which appointed the executor being declared invalid;
    • There was no will at the time the executor was appointed; but it appears that there is now a will which nominates an executor who is willing and able to take office;
    • He becomes incapacitated.;
    • He wants to be released from his office;
    • He tried to bribe somebody so that he could becomei executor in the first place;
    • He attempted to obtain kickbacks from a party employed by the deceased estate;
    • He tried to claim a benefit to which he was not entitled;
    • Failing to "comply with a notice under section 23 (3)"
    • He was convicted of "theft, fraud, forgery, uttering a forged instrument or perjury" and either receives a fine of more than R2000 or must be imprisoned.
    • He failed to perform his duties satisfactorily.
  • If somebody has been removed from office and is no longer executor; he must return his letter of executorship.
• What is the difference between a letter of authority and a letter of executorship?
  • Smaller estates are administered in a simpler manner under a letter of authority; whilst estates larger than R250,000 require a letter of executorship and are more administratively complex to manage. A smaller estates is often referred to as "18(3) estate" whose value is less then R250,000; a letter of executorship is not issued, but rather a letter of authority (click through the link to view a sample letter of authority for a deceased estate in pdf format). So no executor is appointed for a smaller estate; but a Master's representative is appointed. The smaller “18(3) estates” have a less detailed wind-up process.

Deceased Estate Information

If a relative has died, perhaps without a will, and you are unsure of what do:

• Report deceased estate to the Master online
• Steps to take when your parent dies without a will.
  • Applying for a death certificate
  • J192 form - next-of-kin
  • Nomination to act as executor
• Lawyers in Cape Town specialising in deceased estates.
• Administrators in Cape Town for deceased estates .
• Letter of executorship requirements in South Africa.
  • J192 form - next-of-kin (if no will)
  • Nomination to act as executor (if no will)
  • J190 form assistance
• Administration of deceased estates in South Africa.
• Property transfer cost in a deceased estate.
• Inheritance and child maintenance obligations.
• Intestate Succession Act
• Tracking deceased estates
• Death of a spouse before divorce if finalised

Wills

• How to write a will.
• Example of a last will and testament.
• Get your will drafted for free (by a lawyer).
• List of lawyers that draft wills in Cape Town.
• Consider updating your will when these events occur:
  • when divorcing; to avoid your ex-spouse possibly inheriting everything.
  • death of somebody mentioned in your will,
  • the birth of a child you may want to include in your will,
  • marriages

Connect with a Deceased Estate Expert today

Deceased Estate discussion forum

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