Deceased Estate Administration, Wills and Trusts
A deceased estate refers to everything a person leaves behind when they pass away — including assets, liabilities, and financial obligations. The administration of a deceased estate is the legal process of settling debts, managing assets, and distributing the estate in line with a valid Will or, if none exists, South African succession law.
A Will is a legal document that sets out how a person’s estate should be divided after death. Having a valid Will ensures your wishes are followed and simplifies the administration process for your loved ones.
A trust is a legal structure that allows assets to be managed by trustees for the benefit of chosen beneficiaries. Trusts are commonly used for estate planning, asset protection, and long-term financial care for dependants or minors.
Deceased Estate Administration Process
Deceased estate administration is the legal process of winding up a person’s affairs after death. This includes reporting the estate, appointing an executor, settling debts, and distributing assets according to a Will or intestate succession law.
The typical steps involved in administering a deceased estate are:
- Reporting the estate to the Master of the High Court
- Appointing the executor, who is formally authorised to act
- Identifying and valuing assets, and confirming any debts
- Settling liabilities and administration costs
- Preparing and submitting a liquidation and distribution account
- Transferring assets to beneficiaries once approval is granted
Our deceased estate lawyers assist executors, families, and beneficiaries at every stage, ensuring legal compliance and efficient resolution. In some cases, where no executor has been appointed, an administrator for the deceased estate may be nominated by the Master of the High Court to carry out similar responsibilities.
Estate Duty and Taxes
Estates valued over R3.5 million are subject to a 20% estate duty. Proper planning can reduce liabilities.
Deductions Before Estate Duty
- Outstanding debts.
- Executor and Master’s fees.
- Bequests to a surviving spouse.
Delays in Estate Administration
The average estate takes 9 months to wind up, but delays can occur due to
- No valid will.
- Missing or incomplete documents.
- Complex business structures.
- Disputes among heirs.
Avoiding Delays
- Provide accurate information to the executor.
- Keep estate-related documents safe and accessible.
- Ensure proper estate planning and a valid will.
Wills
A valid will and testament ensures that your assets are distributed according to your wishes and reduces the risk of disputes among beneficiaries. Without a will, your estate is administered under intestate succession law, which may not reflect your personal intentions.
The Wills Act 7 of 1953 sets out the formal requirements for a legally valid last will and testament in South Africa. If these requirements are not met, the will may be declared invalid — leading to delays, legal challenges, and outcomes that do not align with the deceased’s wishes.
We assist clients with:
- Drafting a will that complies with legal formalities and reflects personal instructions
- Appointing a suitable executor of a will to carry out your wishes
- Including guardianship clauses for minor children
- Structuring bequests and asset distribution in a clear, enforceable manner
- Reviewing and updating wills as circumstances change
Working with an experienced attorney for wills helps ensure that your estate plan is enforceable, practical, and aligned with your long-term intentions.
Dying Without a Will
When a person dies without a valid will, their estate is distributed in terms of the Intestate Succession Act 81 of 1987. This means the law — not the individual — determines who inherits, based on a fixed order of relatives.
In these cases:
- Surviving spouses, children, and dependants inherit according to set formulas
- Minor children’s inheritances are often paid into the Guardians Fund, where funds are held until the child reaches majority
- If no qualifying heirs can be found, the estate eventually passes to the state after 30 years
Dying without a will can result in delays, legal uncertainty, and outcomes that may not align with the deceased’s intentions. Drafting a valid will ensures that your estate is distributed as you choose — not as the law prescribes.
Why Have a Will?
A valid will offers benefits far beyond asset distribution.
We recommend having a professionally drafted will to:
- Avoid conflict or uncertainty among heirs by providing clear instructions
- Decide exactly how your assets should be divided — not leave it to the law
- Appoint legal guardians for minor children or vulnerable dependants
- Minimise estate duty and unnecessary taxes through proper planning
- Streamline the estate administration process and reduce delays
Having a will in place offers clarity, control, and peace of mind — both for you and those you leave behind.
Key Components of a Will
A well-drafted will provides certainty and structure for the distribution of your estate. We assist clients in preparing wills that meet all formal requirements and reflect their wishes with precision.
Important components to consider include:
- Appointment of a reliable and capable executor of the will
- Clearly specified beneficiaries, including primary and alternate heirs
- Specific legacies such as gifts of money, property, or sentimental items
- Creation of trusts for minors to manage long-term inheritance or care needs
Requirements for a Valid Will
Under the Wills Act 7 of 1953, the following formalities must be met to ensure a will is legally binding in South Africa:
- The will must be signed by the testator at the end of the document
- It must be witnessed by two competent individuals, each aged 14 or older, who are not beneficiaries
- Any amendments or codicils must comply with the same formal requirements as the original will.
Even small errors in drafting or execution can render a will invalid. Working with an experienced attorney for wills helps ensure these requirements are properly followed.
Trusts
A trust is a legal structure that allows assets to be held and managed by trustees on behalf of designated beneficiaries. Trusts play a valuable role in estate planning, helping to preserve wealth, protect dependants, and ensure financial continuity across generations.
Our Trust Services
We provide legal support throughout the full life cycle of a trust — from creation and registration to ongoing compliance and administration. Our services are tailored to meet the needs of individuals, families, and business owners seeking effective asset protection and estate planning.
Our trust services include:
- Advising on the appropriate trust structure for your objectives
- Drafting trust deeds that comply with South African trust law
- Registering inter vivos and testamentary trusts with the Master of the High Court
- Appointing and advising trustees on their legal duties and obligations
- Providing ongoing legal support for trust administration, including compliance with the Trust Property Control Act
- Assisting with amendments to trust deeds, removal or appointment of trustees, and dispute resolution
- Aligning trust structures with broader estate plans or business succession strategies
Our goal is to ensure every trust we establish or administer is both legally sound and practically effective — giving clients peace of mind that their assets are protected and responsibly managed.
Types of Trusts
- Inter vivos trusts – created during the founder’s lifetime to manage assets for business, family, or charitable purposes
- Testamentary trusts – formed through a last will and testament and activated upon the founder’s death, often to provide for minors or dependants.
Benefits of Trusts
- Protecting assets from creditors, divorce, or mismanagement
- Providing long-term financial security for vulnerable beneficiaries
- Facilitating tax-efficient estate planning and succession
- Creating continuity in the event of death or incapacity
Trustee Responsibilities
- Act in the best interests of beneficiaries
- Avoid conflicts of interest
- Manage trust assets with care, accountability, and full recordkeeping
Establishing a trust requires careful planning and legal guidance. Let our Trust Attorneys assist with both the creation and long-term administration of your trust.
Why Work With VDM Attorneys?
Our attorneys offer professional legal support across all aspects of wills, trusts, and estate administration. Our approach is focused, personal, and aligned with the needs of each client — whether you're planning ahead or managing the estate of a loved one.
Clients rely on us for:
- Comprehensive services covering estate planning, will drafting, trust formation, and deceased estate administration
- Personalised guidance tailored to your family structure, financial circumstances, and long-term goals
- Efficient and professional handling of estate matters, ensuring accuracy, compliance, and timely resolution
Secure Your Legacy
Whether you're preparing a last will and testament, establishing a trust, or managing an estate, our legal team provides the clarity and support you need.
Contact VDM Attorneys to discuss your estate planning needs with confidence and peace of mind.