Selling Property from a Deceased Estate

Selling Property from a Deceased Estate in South Africa

Selling Property from a Deceased Estate is the process through which immovable property belonging to a deceased person’s estate is sold by the person legally authorised to administer that estate, usually an executor appointed by the Master of the High Court.

The death of a property owner fundamentally changes the ordinary sale process.

A surviving spouse, child or other heir cannot simply sign an offer to purchase because the family has agreed that the house should be sold. Likewise, a person nominated as executor in a will does not obtain unrestricted authority merely because the will names that person.

The Administration of Estates Act 66 of 1965 regulates the administration process. Section 13 provides that nobody may liquidate or distribute a deceased estate except under letters of executorship, an authorised endorsement or a direction from the Master. Section 14 regulates the granting of letters of executorship to a person nominated in a valid will.

The Department of Justice similarly explains that the deceased estate is administered under the supervision of the Master and distributed according to the deceased’s will or, where there is no valid will, the applicable rules of intestate succession.

Once appointed, the executor must determine how the property should be dealt with as part of the administration of the estate.

The property might have to be transferred directly to an heir.

It might have to be sold because the will directs a sale.

It may have to be realised because the estate requires cash to pay debts, administration costs or other liabilities.

Alternatively, the executor may determine that a sale is appropriate as part of the proper administration and distribution of the estate.

Where a sale occurs, section 47 of the Administration of Estates Act becomes particularly important. Unless the will provides otherwise, the executor sells estate property in the manner and subject to the conditions approved in writing by the heirs who have an interest in the property. Where an absentee, minor or person under curatorship is an heir, or the interested heirs cannot agree, the Master determines the manner and conditions of sale.

The Master also remains involved at the transfer stage. Section 42(2) provides that an executor wishing to transfer immovable property pursuant to a sale must lodge a certificate from the Master confirming that no objection to the transfer exists.

This means that Selling Property from a Deceased Estate involves more than finding a purchaser and signing an offer to purchase. The will, executor’s appointment, heirs’ interests, section 47 process, Master’s endorsement, property-transfer requirements, municipal clearance and tax administration must all be coordinated.

Relevant long-tail search concepts include selling deceased estate property South Africa, executor selling property South Africa, section 47 Administration of Estates Act, Master approval deceased estate property, heirs consent to sale of estate property, buying property from a deceased estate, section 42(2) endorsement, deceased estate property transfer, how long does deceased estate property transfer take, and offer to purchase deceased estate property.

What Does Selling Property from a Deceased Estate Mean?

When a person dies owning immovable property, that property forms part of the deceased estate and must be administered through the statutory estate process.

The Department of Justice describes a deceased estate as arising when a person dies leaving property or a document that is or purports to be a will. The estate must then be administered under the Administration of Estates Act and distributed in terms of the will or applicable intestate-succession rules.

The property therefore does not simply become an asset that family members can dispose of informally.

The executor assumes responsibility for administering the estate after the necessary appointment by the Master. SARS similarly describes the executor as the person appointed to administer the deceased estate and explains that the conveyancer handles deeds-registration work where immovable property is transferred to an heir or sold and transferred to a third party.

There is an important distinction between selling and inheriting property.

Where the property is awarded to an heir through the liquidation and distribution process, section 39 provides for registration of immovable property in the name of the heir according to the distribution account. That is not an ordinary sale.

Where the executor instead sells the property to a purchaser for a purchase price, the transaction engages the rules governing sales by executors, including sections 42(2) and 47.

This distinction matters because different documentation and tax consequences may follow.

Who Has Authority to Sell the Property?

The legally authorised estate representative is central to the sale.

A person named as executor in a will must still obtain the appropriate appointment from the Master. Section 13 provides that no person may liquidate or distribute the estate without the statutory authority described in that provision, while section 14 provides for letters of executorship to be granted to a qualifying executor nominated by will.

The practical rule is therefore that nomination is not the same as appointment.

An offer to purchase should not casually identify one of the deceased’s children as “seller” simply because that child expects ultimately to inherit the property.

Nor should an executor nominated in the will assume that signing “as executor” before obtaining the Master’s authority necessarily creates a safe and enforceable transaction.

The appointment documents should be checked before contracting.

The executor may appoint an agent to assist with administration, but SARS’s deceased-estate guidance confirms that the executor remains legally responsible for the estate and that an agent requires an appropriate power of attorney.

The identity of the seller in the agreement should therefore be accurately described.

A conventional formulation identifies the duly appointed executor nomine officio, in the representative capacity as executor in the specified deceased estate, together with the Master’s estate reference number.

The property’s title deed and the deceased’s matrimonial-property position should also be checked.

For example, where another person holds a registered interest in the property, the executor cannot simply dispose of that other person’s independent interest merely because the deceased estate owns the balance.

The conveyancer should establish exactly what interest is being sold and which persons must participate in the transaction.

Selling Property from a Deceased Estate Under Section 47

Section 47 is the key statutory provision governing the manner and conditions on which an executor sells estate property.

Its opening qualification is important: the section applies unless its operation is contrary to the will of the deceased.

Subject to that qualification, the executor sells property in the manner and subject to the conditions that the interested heirs approve in writing. If an absentee, minor or person under curatorship is an heir, or the interested heirs cannot agree, the executor must sell in the manner and on the conditions approved by the Master.

The distinction between the decision to sell and the manner and conditions of sale is important.

In Bester NO v Master of the High Court and Another, the Western Cape High Court considered section 47 where the executor needed to realise immovable property but an heir would not consent. Referring to earlier authority, the Court explained that section 47 concerns the manner and conditions of sale rather than simply conferring upon heirs the decision whether the executor may sell at all.

This prevents an interested heir from automatically paralysing administration by refusing to agree merely because the heir would personally prefer to retain the property.

The executor may, for example, need to realise the property so that estate debts can be paid.

In that situation the heirs’ preferences remain relevant to the section 47 mechanism, but they do not automatically eliminate the executor’s statutory administration responsibilities.

The Master’s role becomes especially important where agreement cannot be achieved.

Bester demonstrates that the Master must properly exercise the statutory discretion concerning the manner and conditions of sale rather than simply fail to decide. The High Court reviewed the Master’s failure to act and remitted the issue for proper determination.

The section 42(2) application form used by the Master’s Office further illustrates the administration requirements. The official JM33_42 form calls for information including the property description, legal validity of the sale, written consent from major heirs or tutors where applicable, valuation information in relevant section 47 situations and a copy of the deed of sale.

When Heirs Disagree About the Sale

Disagreement among heirs is one of the most common causes of difficulty in deceased-estate property administration.

One heir may want the property sold immediately.

Another may want to live there.

Another may contend that the proposed purchase price is too low.

A surviving family member may believe that the deceased promised orally that the house would never be sold.

Those disputes have to be considered against the will and Administration of Estates Act rather than resolved through informal majority voting.

Where section 47 applies and the interested heirs cannot agree on the manner and conditions of sale, the statutory solution is referral to the Master for approval.

Bester NO v Master confirms both the importance of this mechanism and the Master’s decision-making function.

In Louw NO and Others v Louw and Others, the Western Cape High Court likewise dealt with disagreement surrounding the sale of estate immovable property and emphasised the interaction between the executor’s responsibilities, written heir approval and the Master’s statutory role under section 47.

The executor should therefore document disagreement carefully.

Written offers, valuations, heir responses, reasons for the proposed sales method and any objections should be preserved.

If an heir alleges that the price is inadequate, an independent market valuation can become particularly useful.

The objective should be to demonstrate that the proposed transaction is genuinely being pursued for the proper administration and benefit of the estate rather than to favour one participant.

Selling Property from a Deceased Estate Where the Will Gives the Executor Discretion

The will must always be read before treating section 47 as a complete statement of the executor’s powers.

Section 47 itself begins with the words “unless it is contrary to the will of the deceased”.

The importance of those words was demonstrated in Du Toit and Another v Kruger NO and Others in 2024.

The testator’s will gave the executor extensive and effectively unfettered powers concerning the sale and letting of estate property, including the power to determine price. Certain heirs subsequently opposed sales concluded by the executor and argued that section 47 had not been satisfied.

The Western Cape High Court held that the will demonstrated a contrary testamentary intention and that its terms prevailed over the default section 47 arrangement. The Court regarded the statutory opening qualification as preserving the testator’s freedom to confer different powers upon the executor.

The case makes the drafting of the will critically important.

A will may direct that a particular property is to be sold.

It may provide that a property is to be transferred to a specified beneficiary.

It may confer broad discretionary powers on the executor.

It may restrict a sale.

Accordingly, an executor should not assume that a standard section 47 consent process automatically overrides the deceased’s express testamentary directions.

Equally, an heir should not assume that section 47 gives the heir a veto where the will validly gives the executor a materially different discretion.

The Sale Agreement and the Alienation of Land Act

A deceased-estate property sale remains a sale of land and must comply with the formalities applicable to land transactions.

Section 2(1) of the Alienation of Land Act 68 of 1981 provides that an alienation of land is of no force or effect unless contained in a deed of alienation signed by the parties or their agents acting under written authority.

This makes the drafting and signature of the offer to purchase particularly important.

The agreement should correctly identify the executor in the representative capacity.

It should identify the deceased estate and Master’s reference number.

It should describe the property accurately.

It should identify the purchase price and material payment terms.

Any suspensive conditions should be clearly drafted.

The agreement should also recognise that transfer is subject to the deceased-estate administration requirements applicable to the transaction.

Purchasers should be careful with clauses promising transfer within an unrealistically short period.

Ordinary private sales can already be delayed by finance, bond cancellation, municipal clearance and deeds-office processes. A deceased-estate sale can additionally require the executor’s formal appointment, written heir approvals or Master’s section 47 determination, a section 42(2) certificate and estate tax administration.

The appropriate solution is ordinarily to draft the transaction around those realities rather than to promise transfer within a conventional period that may be impossible to achieve.

A purchaser should also establish whether the sale is taking place after death or whether the deceased had already concluded a valid sale while alive.

The Master’s official section 42(2) form expressly contemplates properties sold before the date of death and specifies a modified set of supporting requirements for those transactions.

A valid pre-death agreement can therefore require completion through the estate administration process, although the particular agreement and any outstanding conditions must still be considered.

Selling Property from a Deceased Estate and the Section 42(2) Certificate

A valid sale agreement does not itself transfer ownership.

Registration in the Deeds Registry is required to transfer ownership of immovable property.

For a deceased-estate sale, section 42(2) creates an additional requirement.

An executor who wishes to transfer immovable property pursuant to a sale must lodge, together with the other required deeds and documents, a certificate from the Master stating that no objection to the transfer exists.

This is commonly referred to as the section 42(2) endorsement or Master’s certificate.

The official JM33_42 application illustrates the Master’s administrative requirements.

Among other things, the form requires the property to be identified, discrepancies between the liquidation account, deed of sale and power of attorney to be explained where relevant, the legality of the transaction to be confirmed and a deed of sale or certified copy to be supplied. It also asks about prohibitions in the will or title deed and the purchaser’s relationship to the executor for purposes of section 49.

Section 49 itself creates special protection against conflicts of interest.

Where the executor, or specified persons closely connected to the executor, purchases estate property, the purchase may be void unless it has been consented to or confirmed by the Master or Court, subject to the statutory provisions and terms of the will.

This is an important safeguard.

An executor cannot safely sell a valuable estate property to themselves, a spouse, child, business partner, employee or agent on favourable terms and simply treat the transaction as an ordinary private sale.

The section 42(2) stage should therefore not be regarded as meaningless bureaucracy.

It assists the Master in supervising whether the transfer resulting from the sale can properly proceed.

The Liquidation and Distribution Account

The sale of estate property must also fit into the broader liquidation and distribution of the estate.

Section 35 requires an executor, subject to any extension granted by the Master, to submit a liquidation and distribution account within six months after letters of executorship were granted, following expiry of the creditor-claim period referred to in section 29.

The account records how estate assets and liabilities are to be dealt with.

Where a property has been sold, the sale and proceeds must be properly reflected in the estate administration.

Where the property is instead transferred to an heir, that distribution will likewise be reflected.

After the Master has examined the account, section 35 requires it to lie open for inspection for at least 21 days at the Master’s office and, where applicable, at the relevant magistrate’s office. Interested persons may lodge objections during the inspection period.

The executor must respond to objections, and the Master may direct amendment of the account where an objection is well founded or the account is otherwise incorrect. An aggrieved person may, within the statutory period, approach the High Court concerning the Master’s decision.

This process is one reason deceased estates do not always move at the speed expected in an ordinary conveyancing transaction.

It should nevertheless not be assumed that every property sale must wait until the entire estate has been distributed before any conveyancing step can occur.

Section 42(2) specifically creates a mechanism governing transfer pursuant to sale. The exact sequence will depend upon the estate, Master’s requirements and the documents required for the particular transaction.

Selling Property from a Deceased Estate: Transfer, Rates and SARS

The conveyancing stage requires coordination between the executor, conveyancer, municipality, SARS, Master and Registrar of Deeds.

SARS’s deceased-estate guidance expressly identifies the conveyancer as the professional who attends to deeds-registration requirements where property belonging to the deceased is transferred to an heir or sold to a third party.

Municipal clearance is another important component.

Section 118(1) of the Local Government: Municipal Systems Act 32 of 2000 prevents the Registrar of Deeds from registering transfer without the prescribed municipal certificate confirming payment of the amounts described in the section that became due during the two years preceding application for the certificate.

Outstanding rates, services and municipal-account disputes can therefore delay transfer just as they can in an ordinary property sale.

Tax administration adds another layer.

SARS states that transfer duty is generally levied upon the value of property acquired through a transaction and that, for acquisitions, the person acquiring the property bears the transfer-duty liability. A property transaction is generally subject either to transfer duty or, where the statutory VAT requirements apply, VAT rather than both.

The conveyancer submits the relevant transfer-duty declaration and obtains the SARS documentation required for registration. SARS also warns that unresolved tax non-compliance can delay a property transfer.

Separately, the deceased estate itself has tax-administration obligations.

SARS explains that the executor acts as representative taxpayer and must finalise the deceased person’s and estate’s tax affairs. Where income, expenditure or post-death capital gains arise in the estate, the deceased estate may itself require registration and appropriate tax compliance.

The sale price should therefore not automatically be treated as the amount available for distribution to heirs.

Estate debts, bond settlement, municipal liabilities, tax consequences, administration expenses, executor’s remuneration and other estate obligations may all have to be addressed before the net proceeds can ultimately be distributed in accordance with the confirmed estate account.

Property Defects, Voetstoots and Mandatory Disclosure

A deceased-estate sale is still a property sale.

Building defects, unapproved alterations, leaks, structural problems, boundary disputes, servitudes and other property issues should therefore be dealt with properly.

An executor may have limited personal knowledge of the property, particularly where the executor is a professional or did not live with the deceased.

That limited knowledge should not lead to speculation or unsupported warranties.

Where a property practitioner is involved, section 67 of the Property Practitioners Act 22 of 2019 requires the practitioner not to accept a mandate unless the seller has supplied a completed and signed prescribed disclosure form. The form must also be given to a prospective purchaser intending to make an offer and ordinarily becomes an integral part of the sale agreement.

If the prescribed form is not completed, signed or attached as required, section 67 provides that the agreement must be interpreted as though no defects or deficiencies were disclosed to the purchaser.

The fact that the seller is a deceased estate does not make buyer due diligence unnecessary.

The purchaser should inspect the property, examine available municipal plans where relevant and investigate matters of particular commercial importance.

The sale agreement should carefully regulate the estate’s warranties, disclosures and any voetstoots provision.

For executors, the objective should be accurate disclosure based upon information reasonably available rather than pretending to possess the deceased’s personal knowledge.

For purchasers, the objective should be to investigate rather than assume that an executor’s inability to answer a question means that no problem exists.

Practical Delays in Selling Property from a Deceased Estate

A deceased-estate sale frequently takes longer than an ordinary sale because several processes that normally do not exist in private conveyancing must be completed.

The estate must first be reported to the Master. The Department of Justice states that a deceased estate is to be reported within 14 days of death, and its current online information confirms that deceased-estate administration is supervised through the Master’s Office.

The executor must then obtain letters of executorship or other appropriate statutory authority before administering the estate.

The will must be examined.

Property ownership and any mortgage bond must be established.

The executor may need valuations.

The section 47 requirements may need to be addressed.

Heirs may disagree.

The Master may need to approve the manner and conditions of sale.

An appropriate purchaser must be found.

The agreement must comply with the Alienation of Land Act.

The section 42(2) certificate must be obtained before registration pursuant to the sale.

The municipality must issue the relevant section 118 clearance certificate.

SARS requirements must be satisfied.

The bondholder, where applicable, must be dealt with through the conveyancing process.

A purchaser requiring mortgage finance introduces the ordinary bank-guarantee and finance process as well.

These are not all indications that something has gone wrong.

Many are normal components of estate administration.

The important commercial issue is communication.

The offer to purchase should recognise that a deceased-estate transfer is subject to processes beyond the immediate control of the purchaser, estate agent or even executor.

An estate agent should likewise avoid promising that a property will transfer within a particular number of weeks without understanding where the estate is in its administration.

A purchaser who needs occupation by a fixed date should negotiate the issue expressly rather than assume registration will occur according to the timetable of an ordinary resale.

Conclusion: Selling Property from a Deceased Estate

Selling Property from a Deceased Estate is a regulated estate-administration transaction rather than an ordinary agreement between heirs and a purchaser.

The first requirement is authority.

Section 13 of the Administration of Estates Act prevents unauthorised persons from liquidating or distributing the estate, and the executor’s appointment must therefore be established before the estate is administered.

The second requirement is the will.

It may direct a sale, prohibit one, provide for transfer to a beneficiary or give the executor broad discretion.

Du Toit v Kruger confirms that the wording of the will can displace the default section 47 arrangement where the testator clearly expressed a contrary intention.

The third issue is section 47.

Where the default statutory regime applies, the interested heirs approve the manner and conditions of sale in writing. If the specified vulnerable heirs are involved or agreement cannot be reached, the Master becomes responsible for approving the manner and conditions. Bester NO v Master demonstrates the importance of that statutory mechanism.

The fourth issue is transfer.

Section 42(2) prevents the executor from completing registration pursuant to a sale without the Master’s certificate that no objection to transfer exists.

The transaction must also satisfy ordinary land-sale formalities under section 2(1) of the Alienation of Land Act.

Municipal clearance, SARS compliance, conveyancing documents, bond arrangements and applicable disclosure requirements must then be completed before registration can occur.

For purchasers, the central lesson is to confirm the executor’s authority and understand the estate’s administrative status before treating the transaction like an ordinary property purchase.

For heirs, the central lesson is that inheritance does not necessarily give each beneficiary an individual veto over proper estate administration.

For executors, the central lesson is to follow the will, section 47 and the Master’s requirements meticulously and to document the commercial basis upon which the property is being sold.

The estate may own the property.

But until the statutory administration is properly completed, neither family consensus nor a signed offer to purchase can substitute for the legal steps required to transfer ownership.

Who Can Sell Property From a Deceased Estate?

Ordinarily, the duly authorised executor or person acting under the authority granted by the Master administers and disposes of estate property.

Section 13 prohibits liquidation or distribution of the estate without letters of executorship, an authorised endorsement or a Master’s direction.

A family member does not acquire authority merely because that person is an heir.

Can an Executor Sell Property Before Receiving Letters of Executorship?

The nominated executor should not treat nomination in the will as equivalent to statutory authority.

Section 13 restricts administration of the estate before the required authority exists, while section 14 provides for the Master to grant letters to a qualifying testamentary executor.

The executor’s appointment should therefore be established before an estate sale is concluded in that representative capacity.

Do All Heirs Have to Agree Before Estate Property Is Sold?

Not necessarily in the broad sense often assumed.

Where section 47’s default regime applies, interested heirs approve the manner and conditions of the sale in writing.

Where the relevant heirs cannot agree, the Master may approve the manner and conditions.

Bester NO v Master confirms that section 47 is concerned with the manner and conditions of sale rather than simply granting every heir a veto over whether administration requires a sale.

Can One Heir Stop the Sale of a Deceased Estate Property?

A dissenting heir can raise legitimate objections, but disagreement does not necessarily end the matter.

Where section 47 applies and the heirs cannot agree on the manner and conditions of sale, the Master has statutory decision-making powers.

The wording of the will may also materially affect the position.

What If the Will Says the Executor Can Sell Without the Heirs’ Consent?

The will must be interpreted carefully.

In Du Toit v Kruger, the Court held that section 47’s opening qualification preserves a contrary testamentary intention and upheld broad discretion given to the executor by the will.

A clearly drafted will can therefore materially alter the ordinary section 47 position.

Does the Master Have to Approve a Deceased-Estate Property Sale?

The Master’s involvement depends upon the relevant statutory issue.

Under section 47, the Master approves the manner and conditions where the specified heirs require Master’s involvement or interested heirs cannot agree.

Separately, section 42(2) requires a Master’s certificate stating that no objection to transfer exists before registration pursuant to the sale can occur.

These functions should not be confused.

What Is a Section 42(2) Endorsement?

It is the Master’s certificate required when an executor transfers immovable property pursuant to a sale.

Section 42(2) requires the executor to lodge a certificate from the Master confirming that no objection to the transfer exists.

The Master’s JM33_42 form sets out supporting requirements for the application.

Can an Executor Sell the Property to Themselves?

Special statutory restrictions apply.

Section 49 provides that purchases of estate property by an executor or specified persons connected with the executor may be void unless consented to or confirmed by the Master or Court, subject to the Act and terms of the will.

Such transactions should therefore receive specialised legal scrutiny.

Must a Deceased-Estate Property Sale Be in Writing?

Yes.

Section 2(1) of the Alienation of Land Act requires the alienation of land to be contained in a written deed signed by the parties or their agents acting under written authority.

An oral agreement to sell estate immovable property is therefore insufficient.

What If the Deceased Sold the Property Before Dying?

A valid transaction concluded by the deceased can require completion through the estate after death, depending upon its terms and outstanding conditions.

The Master’s official section 42(2) form expressly contemplates property sold before the date of death and provides a modified supporting-document process for such transactions.

The original sale agreement should be reviewed carefully.

Can an Heir Sell the House Before It Is Transferred Into Their Name?

An heir should not assume that being named as beneficiary gives that heir the executor’s authority to sell estate property.

Where the property remains registered in the deceased’s name and under administration, the executor deals with estate assets according to the Act and distribution account. Section 39 governs registration into an heir’s name where the heir becomes entitled to the property through distribution.

A proposed onward sale should therefore be structured with conveyancing advice.

How Long Does Selling Property From a Deceased Estate Take?

There is no single statutory transfer period.

Timing depends upon executor appointment, the will, creditor administration, section 47 issues, Master’s processes, the purchaser’s finance, municipal clearance, SARS, bond cancellation and deeds registration.

A disputed estate can take substantially longer than an ordinary private sale.

Does the Liquidation and Distribution Account Have to Lie Open for Inspection?

Yes.

After examination by the Master, section 35 requires an executor’s account to lie open for inspection for at least 21 days at the prescribed offices. Interested persons may lodge objections during that period.

Can an Heir Object to the Liquidation and Distribution Account?

Yes.

Section 35 allows a person interested in the estate to lodge a reasoned objection with the Master before expiry of the inspection period.

The executor may comment, the Master decides the objection and an aggrieved person may approach the High Court within the statutory period.

Who Pays Transfer Duty When Buying From a Deceased Estate?

For an acquisition subject to transfer duty, SARS states that the person acquiring the property bears the duty.

The transaction may instead be subject to VAT where the statutory VAT requirements apply, but a property sale is not simultaneously subject to both VAT and transfer duty.

The conveyancer attends to the required SARS declaration and documentation.

Does a Deceased Estate Need a Municipal Rates Clearance Certificate?

Transfer of ordinary municipal property remains subject to section 118 of the Municipal Systems Act.

The Registrar of Deeds may not register transfer without the prescribed municipal certificate confirming payment of the qualifying municipal amounts described by section 118(1).

Municipal-account disputes can therefore delay a deceased-estate transfer.

Must an Executor Complete a Property Disclosure Form?

Where a property practitioner is used, section 67 of the Property Practitioners Act requires the practitioner to obtain the prescribed completed and signed mandatory disclosure form from the seller before accepting the mandate and to provide it to a prospective purchaser intending to make an offer.

An executor who lacks personal knowledge of the deceased’s property should avoid guessing and should ensure the disclosure accurately reflects the information genuinely available.

Can a Buyer Withdraw Because the Estate Transfer Is Taking Too Long?

That depends upon the sale agreement.

Delay does not automatically create a cancellation right.

The purchaser must determine whether the agreement contains a transfer deadline, breach mechanism, suspensive condition or other contractual entitlement and whether any required notice procedure has been followed.

A deceased-estate sale agreement should therefore anticipate estate-administration delays expressly rather than relying upon assumptions about an ordinary conveyancing timetable.

References

Useful Links

Department of Justice and Constitutional Development – Deceased Estates provides official information on reporting and administering deceased estates, the Master’s role, estate reporting and the appointment process.

Department of Justice and Constitutional Development – Master’s Forms provides access to official deceased-estate forms, including documentation used in applications and administration before the Master.

South African Revenue Service – Transfer Duty provides current SARS guidance on transfer-duty declarations, property acquisitions, VAT interaction and tax compliance during property transfer.

If you would like to know more about estate planning, click here.

If you would like to know more about ante-nuptial contracts as part of the estate planning process click here.

If you would like to know more about post-nuptial contracts as part of the estate planning process click here.

If you would like to know more about the post-nuptial execution of antenuptial contracts click here.

If you would like to know more about the effects that divorce can have on estate planning click here.

If you would like to know more about what can and cannot be governed in a will click here.

If you would like to know more about the importance of and the steps involved in reporting a death click here.

If you would like to know more about property transactions in deceased estates click here.

This article is a general information sheet and should not be used or relied on as legal or other professional advice. No liability can be accepted for errors, omissions, loss, or damage arising from reliance upon any information herein. Don’t hesitate to contact Meyer and Partners Attorneys Incorporated if you require further information or specific and detailed advice. Errors and omissions excepted (E&OE).

Meyer and Partners Attorneys have offices in Centurion and can assist with all of your Family Law, Civil Law, Contractual, and labour-related matters.