Estate administration in South Africa begins with reporting a deceased estate to the Master’s Office of the High Court.
During this process, an Executor of the deceased estate is formally appointed to collect assets, settle debts, and ensure heirs inherit in line with the Will or, where there is no Will, the Intestate Succession Act.
For families, this stage is crucial to protect assets and comply with South African law.
At Martin Vermaak Attorneys, we provide professional Executor and estate administration services to families across South Africa.
With offices in Sandton, Pretoria, Durban, and Cape Town, and experience in matters involving offshore assets and cross-border estates, our attorneys guide you through every step — from reporting the death to the Master’s Office, to final distribution of assets.
Our team ensures full compliance with the Administration of Estates Act 66 of 1965, the Estate Duty Act 45 of 1955, and FICA obligations, so that you can have peace of mind knowing the process is handled lawfully, efficiently, and with care.
An Executor is the person legally appointed to administer a deceased estate. In South Africa, the appointment is usually made in one of two ways:
While the law allows family members or trusted individuals to act as Executors, the role comes with complex legal and administrative duties.
These include reporting the estate to the Master’s Office, preparing liquidation and distribution accounts, managing creditors, paying estate duty (if applicable), and ensuring compliance with the Administration of Estates Act 66 of 1965.
For estates with high-value assets, multiple beneficiaries, offshore property, or potential disputes, appointing an attorney as Executor is highly advisable.
Attorneys have the expertise to navigate legal formalities, protect beneficiaries’ interests, and ensure the estate is finalised efficiently.
Although appointing a family member may appear cost-effective, it often creates more challenges than it solves.
For these reasons, even when a family member is appointed, professional legal guidance is strongly recommended to reduce risk and safeguard the estate’s administration.
At Martin Vermaak Attorneys, we provide a full range of Executor and estate administration services to ensure estates are wound up lawfully, efficiently, and with minimal stress for families.
Our role is to manage the process from start to finish, in strict compliance with the Administration of Estates Act, Estate Duty Act, and FICA obligations.
We handle the preparation and submission of all required documents — including the death certificate, inventory of assets, and Will (if applicable) — to formally report the estate to the Master of the High Court.
We ensure the swift appointment of the Executor by obtaining Letters of Executorship, the official authority required to act on behalf of the estate. Without these letters, no transactions or asset transfers can legally occur.
Our attorneys assist in identifying, securing, and valuing all estate assets. This includes property, vehicles, investments, bank accounts, business interests, and offshore holdings. Safeguarding assets prevents loss, theft, or misuse during administration.
We publish the necessary notices to creditors, verify claims, and ensure debts, loans, and other obligations are properly settled. This protects the estate against disputes and ensures fair distribution.
Once debts are settled and the Master has approved the Liquidation and Distribution Account, we attend to the lawful transfer and payment of inheritances in line with the Will or, where there is no Will, the Intestate Succession Act.
We know this is one of the most stressful times a family can face. Our role is to lift the burden so that you can focus on your loved ones while we take care of the legal process from start to finish.
When an estate includes minor children, special planning is essential. Without proper arrangements:
At Martin Vermaak Attorneys, we assist families to:
This combination provides far greater flexibility, security, and peace of mind than leaving a child’s inheritance in the Guardian’s Fund.
With a professionally managed estate, families typically experience fewer disputes and faster, more reliable distributions.
We oversee the estate’s tax compliance — including estate duty, capital gains tax, and final income tax returns — while ensuring all transactions comply with FICA and fiduciary standards. This safeguards both the estate and the Executor against liability.
At Martin Vermaak Attorneys, we offer free Will drafting for simple Wills where our firm is appointed as Executor. This gives families peace of mind, knowing their estate Will be managed by qualified attorneys.
For complex estates, involving Trusts, cross-border assets, or high-value portfolios, we provide bespoke drafting and planning services at our standard hourly rates.
In these matters, we work closely with financial, tax, and fiduciary specialists to ensure your Will and estate plan are legally sound, tax-efficient, and tailored to your family’s circumstances.
A Will isn’t just paperwork — it’s your voice, making sure your children are protected and your wishes are respected when you’re no longer here.
The aim is simple: to make sure your family receives what you intended for them, without unnecessary delays or conflict, and with complete peace of mind.
We will act as Executor and draft your simple Will at no charge when you appoint Martin Vermaak Attorneys as Executor and the estimated gross estate value is R1,000,000 or more.
For complex estates, Will drafting is billed at our normal hourly rates, plus any external expert fees where required (e.g., tax/fiduciary advice, cross-border counsel, valuations). These are agreed in advance and managed transparently.
Straightforward bequests with no trusts, no business interests, no offshore assets, and no special conditions.
Wills involving trusts for minors, business interests, offshore assets/cross-border elements, multiple classes of beneficiaries, or bespoke conditions.
Offer subject to professional discretion, FICA/KYC, and conflict checks.
Book your Will drafting consultation today.
| Type of Will | What It Covers | Cost | Best For |
| Simple Will | Basic distribution of assets, clear heirs, no trusts, no offshore assets | Free (when MVA is appointed as Executor) | Individuals or families with straightforward estates |
| Complex Will | Includes trusts for minors, multiple beneficiaries, business interests, cross-border or high-value assets, tax planning
| Billed at MVA hourly rates | Families with significant wealth, international ties, or potential disputes |
When an estate is wound up, two key costs must be understood: the Executor’s fee and estate duty.
By law, the Executor’s remuneration is fixed at 3.5% of the gross value of the estate assets, plus 6% of any income earned after the date of death. This fee is the same whether you appoint an attorney, a bank, or an insurance company — the difference lies in who you trust to handle the process.
Example:
If an estate is worth R5 million, the Executor’s fee Will be R175,000 + VAT. If the estate generates income (such as rental or dividends) during administration, an additional 6% of that income is payable to the Executor.
Estate duty is a form of tax levied on the value of a deceased estate. In South Africa, the rate is:
The first R3.5 million of an estate is exempt (the “abatement”), and certain deductions — such as bequests to a surviving spouse — can reduce or eliminate estate duty altogether.
Example:
If an estate is worth R10 million, less the R3.5 million abatement, estate duty is calculated on R6.5 million. At 20%, this equals R1.3 million estate duty.
Understanding these costs upfront helps families plan realistically and avoid surprises. At Martin Vermaak Attorneys, we ensure full transparency around Executor’s fees and estate duty, and we advise on estate planning strategies to lawfully reduce the impact of these charges.
| Estate Value | Executor’s Fee (3.5%) | Estate Duty (after R3.5m abatement) | Total Costs (excluding VAT & other taxes) |
| R2 million | R70,000 | R0 (below abatement) | R70,000 |
| R5 million | R175,000 | R300,000 (20% of R1.5m) | R475,000 |
| R10 million | R350,000 | R1,300,000 (20% of R6.5m) | R1,650,000 |
| R20 million | R700,000 | R3,300,000 (20% of R16.5m) | R4,000,000 |
Notes:
| Estate Value | Executor’s Fee (3.5%) | Estate Duty (after R3.5m abatement) | Total Costs (excluding VAT & other taxes) |
| R2 million | R70,000 | R0 (below abatement) | R70,000 |
| R5 million | R175,000 | R300,000 (20% of R1.5m) | R475,000 |
| R10 million | R350,000 | R1,300,000 (20% of R6.5m) | R1,650,000 |
| R20 million | R700,000 | R3,300,000 (20% of R16.5m) | R4,000,000 |
Notes:
At Martin Vermaak Attorneys, we don’t just administer estates — we also help families plan ahead to lawfully reduce the impact of estate duty. Common strategies include:
Our goal: To preserve as much of your estate as possible for your heirs, through transparent, lawful, and professional planning.
Even with the best planning, many estates face obstacles that can cause delays and disputes. Families often underestimate how complex the process can be without legal guidance.
At Martin Vermaak Attorneys, we help clients navigate these challenges to ensure estates are finalised as smoothly as possible.
The Master’s Office is responsible for supervising the administration of estates, but heavy backlogs and administrative inefficiencies often cause delays.
Missing documents, incorrect filings, or incomplete accounts can result in months of added waiting time. Our team ensures paperwork is properly prepared and submitted to minimise unnecessary hold-ups.
Disagreements between beneficiaries are a common cause of estate disputes. Arguments may arise over asset division, the validity of a Will, or allegations of mismanagement.
Left unchecked, these disputes can escalate into litigation. Having attorneys act as Executors provides a neutral, legally accountable party to reduce conflict and protect the estate’s integrity.
Locating and valuing all assets — especially offshore investments, business shares, or property — can be difficult. Without accurate disclosure, heirs may lose out on their rightful inheritance.
We assist in tracing both local and international assets, ensuring they are correctly accounted for and included in the estate.
When someone dies without a valid Will, their estate is divided according to the Intestate Succession Act. This often leads to outcomes the deceased would not have chosen and can cause significant family disputes.
We guide families through the intestate process, ensuring the law is followed while helping heirs avoid unnecessary conflict.
At Martin Vermaak Attorneys, we provide Executor and estate administration services nationwide, with established offices in:
Our attorneys are available to assist clients across South Africa, whether the estate involves local property, businesses, or investments.
We also handle cross-border matters for families with offshore assets, including estates with ties to the United Kingdom, European Union, and other international jurisdictions.
This ensures seamless administration when assets or beneficiaries are spread across different countries.
Our attorneys are available to assist clients across South Africa, whether the estate involves local property, businesses, or investments.
For families with offshore assets, we work closely with solicitors, fiduciary specialists, and tax advisers in the United Kingdom, European Union, and other jurisdictions.
This collaborative approach ensures that estates with cross-border ties are administered seamlessly, without duplication of costs or unnecessary delays.
We are currently assisting a South African expatriate’s family who relocated to the United Kingdom many years ago. He had a South African Will and a UK Will, but also held substantial funds in Guernsey, where no Will had been executed.
This created three challenges:
By working with UK solicitors as well as experts in offshore jurisdictions, we were able to design a seamless plan. This protected the client’s beneficiaries from unnecessary delays, double taxation, and disputes.
For families with international ties, this example highlights the importance of considering an international Will or coordinated multi-jurisdictional estate planning. For more details, see our article: Do I Need an International Will?
On average, the estate administration process in South Africa takes between 6 and 18 months, depending on the size of the estate, whether there are disputes between heirs, and how quickly the Master’s Office approves the required accounts.
Working with an estate administration attorney helps reduce delays.
If a person dies without a valid Will, their estate is distributed according to the Intestate Succession Act.
This means the law decides who inherits, which may not reflect the deceased’s wishes.
Having a valid Will and appointing a professional Executor of the deceased estate avoids unnecessary disputes and ensures compliance.
In South Africa, Executor’s fees are fixed by law at 3.5% of the gross estate value plus 6% of income after death.
Some insurance-based companies market “no Executor’s fees” policies, but the costs are usually covered by monthly premiums.
With an attorney, the fee is transparent and backed by the Administration of Estates Act.
While a family member can be nominated, it is often safer to appoint a qualified estate administration attorney or law firm.
Attorneys understand the legal requirements, tax obligations, and fiduciary duties, and can act as neutral administrators to prevent disputes between heirs.
If the estate’s gross value is R250,000 or less, the Master may issue Letters of Authority instead of Letters of Executorship. This is a simplified process for small estates.
If you think the estate may qualify, see our guide to small estates (s 18(3)) for the basic steps and documents. The process is simpler and can often be handled by a family representative. (Threshold may change from time to time.)
For higher-value or complex estates (property transfers, offshore assets, business interests, disputes or creditor issues), full estate administration with an appointed Executor Will be required.
Typical documents include: a death certificate, the original Will (if any), a completed death notice form, inventory of assets, marriage certificate or proof of marital status, and certified copies of ID documents. An attorney will prepare and lodge these at the Master’s Office.
An estate may be liable for:
Disputes between heirs may delay administration and often escalate into litigation. Appointing an attorney as Executor provides a neutral, legally accountable administrator to ensure the estate is finalised fairly and lawfully.
Attorneys can also mediate or litigate if disputes arise.
Children under 18 cannot inherit directly. Without planning, their inheritance is paid into the Guardian’s Fund. A Will can create a Testamentary Trust, allowing Trustees to manage funds for the child’s education, healthcare, and living expenses until adulthood. Parents can also nominate a legal guardian under the Children’s Act.
Choosing the right Executor is about more than paperwork — it’s about protecting your family, your wishes, and your legacy.
Without a valid Will, the law — not you — decides who inherits. This often leads to delays, disputes, and unnecessary costs. Don’t leave your family exposed.
With Martin Vermaak Attorneys Inc., your estate Will be administered by qualified attorneys who protect your wishes and your heirs.
Speak to an attorney today about drafting your Will or appointing us as Executor, and give your family peace of mind.
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– Offshore Assets And Your Will And Testament
– Do I Need An International Will
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