A service built around a statutory office
Appointment, administration and accountable support
Professional Executor and Estate Administration Services
The executor is the person formally appointed by the Master to administer a deceased estate. Professional support can help with reporting, appointment, assets, creditors, tax, the liquidation and distribution account, property and final distribution.
A will nomination is not yet authority, and an executor's agent is not automatically the executor. Start by confirming the estate stage, the appointment letter and exactly who will be responsible for each task.
Wills & Trust provides intake and consent-based referral support. The identified executor, agent, attorney, tax practitioner or other provider performs work only under a separate written appointment or engagement.
Executor services may mean accepting nomination and, if appointed, administering the estate as executor. They may instead mean helping an already appointed executor as an agent. The provider's written scope should say which model applies.
Professional executor
The person or qualifying corporate nominee who receives Letters of Executorship and carries the statutory office, subject to the will, Act and Master's supervision.
Executor's agent
A professional engaged to perform agreed administration for the appointed executor. The appointment letter stays in the executor's name unless and until the Master lawfully changes it.
Do not confuse nomination with authority
Nominated Executor, Appointed Executor and Agent
Nominated in the will
The deceased expressed a choice. The nominee must still accept, qualify, lodge the required papers and be appointed by the Master.
Appointed by the Master
Letters of Executorship provide authority for an estate above the current section 18(3) threshold or where full administration applies. No one should deal with estate assets merely because a will names them.
Agent under engagement
The agent's mandate comes from the appointed executor and engagement terms. Banks, SARS, conveyancers and the Master may still require executor signatures or authority evidence.
Match support to the real problem
Who May Need Professional Executor Support?
A will-maker choosing a nominee
Compare independence, continuity, skill, likely fees, conflicts and whether the provider will accept the future appointment.
A lay executor after death
A spouse, child or other nominee may remain executor while engaging an attorney, trust company or accounting firm for appropriate assistance.
A family without a workable nominee
Where there is no will, the nominee cannot act, or competing nominations exist, interested people may need help presenting the position to the Master.
Beneficiaries facing delay
A structured file review can identify the appointment, last completed step, outstanding requisition and proper escalation route.
Authority begins with the Master
How an Executor Is Appointed
Report the estate
Lodge the death notice, original will where applicable, inventory, marriage information and other current reporting documents.
Establish nomination
Use the will nomination or, where needed, heir nominations and supporting affidavits. The Master decides the appointment.
Meet conditions
Provide acceptance, identity, address and any required bond of security or exemption evidence. A lay appointee may need professional assistance.
Receive the letter
Act only after the Master issues the applicable appointment. Check the estate number, appointee and any stated limits.
The DOJ says an estate must generally be reported within 14 days. That reporting deadline is not a promise that appointment will happen within 14 days.
Two different appointment routes
Letters of Executorship and Letters of Authority
Letters of Executorship
For estates above R250,000, insolvent estates or matters requiring the full statutory process, the Master appoints an executor. The executor follows the Administration of Estates Act, including creditor notices and, where applicable, the liquidation and distribution account.
Section 18(3) Letters of Authority
Where the gross estate does not exceed R250,000, the Master may use the simplified section 18(3) route and appoint a Master's representative with stated authority. The estate facts and letter control the scope.
A lifecycle service, not one application
What Estate Administration Work Can Cover
Control and records
Secure assets and documents, notify institutions, obtain values, open the estate bank account when required and maintain an audit trail.
Claims and liabilities
Publish the section 29 creditor notices, evaluate claims, address debts, maintenance, solvency and estate expenses.
Tax and account
Coordinate deceased-person and estate tax, estate duty, the liquidation and distribution account, Master requisitions and inspection.
Transfer and distribution
Coordinate property or share transfers, cash distributions, trust payments, receipts and the steps needed for discharge.
Delegation does not erase the office
Using an Executor's Agent
Professional help can be sensible, especially for a lay executor. The engagement must identify what the agent will do, what the executor must approve or sign, and how the two fee layers work.
Build a complete appointment pack
Help Obtaining Letters of Executorship
A provider can inventory missing documents, prepare current forms, explain nomination and security issues, lodge through the available Master channel, track requisitions and respond with authority from the reporter or nominee.
Common appointment blockers
- Missing original will or conflicting wills
- Incomplete family or marriage evidence
- Inconsistent inventory or asset information
- No accepted nominee or competing nominations
- Outstanding security requirement
- Unsigned, stale or incorrect forms
No invented appointment promise
No provider can guarantee the Master's decision or a universal issue date. Ask for a file-specific estimate that separates document preparation, lodging, Master processing and requisitions.
Find the stalled step before escalating
When an Executor Is Not Responding or the Estate Is Delayed
- 1. Confirm the appointment. Obtain the estate number and copy of the applicable letter.
- 2. Request a written status. Ask for completed steps, outstanding documents, Master or SARS requisitions, funds position and next action.
- 3. Inspect available records. An interested person may request appropriate documents from the Master's file and can inspect an advertised liquidation and distribution account.
- 4. Use the right objection or complaint route. Complaints about administration and objections to an account are different procedures with different facts and deadlines.
- 5. Obtain legal advice before removal proceedings. Delay alone must be linked to evidence, duties, requests and the statutory ground relied on.
The DOJ FAQ identifies the Chief Master customer-care route and explains that an interested person can lodge a complaint with the Master during the 21-day account inspection period. Preserve correspondence and dates.
A legal process, not a provider switch
Replacing, Removing or Changing an Executor
Once the Master appoints an executor, heirs cannot simply vote the executor out or appoint a replacement by private agreement. Section 54 of the Administration of Estates Act sets routes for release or removal by the Master or Court.
Executor asks to be released
The executor may apply in writing to the Master. Release, handover, replacement and return of the appointment letter must be dealt with properly.
Master removal
Grounds include incapacity, specified convictions, failure to perform a duty satisfactorily, or failure to comply with a lawful Master request. The statutory notice process applies.
Court removal
A Court may remove on listed misconduct grounds or where satisfied for another reason that it is undesirable for the person to act. Evidence and proportionality matter.
Removal can add cost and delay. Sometimes a clear reporting protocol, a compliance demand, agent appointment or limited dispute process solves the real problem more proportionately. Obtain case-specific advice.
Demand one written cost picture
Executor and Estate Administration Fees
The prescribed maximum executor remuneration is 3.5% of the gross value of estate assets and 6% of post-death income collected and administered, plus VAT where the executor is registered. The will may set a different fee, and the Master may increase or reduce remuneration in statutory circumstances.
Separate remuneration
Identify the will clause, tariff basis, VAT, income commission, any discount, co-executor split and the effect of an agent appointment.
Separate estate costs
Master's fees, advertisements, valuations, security, tax, accounting, conveyancing, property costs and specialist disputes are not automatically included in executor remuneration.
Tax is part of administration
Executor Responsibilities at SARS
Current SARS guidance places reporting, returns and liabilities for the deceased person and deceased estate within the executor's representative-taxpayer work. Post-death income may require estate registration and returns.
- Notify SARS of the death and establish the estate case.
- Submit outstanding returns and settle liabilities for the deceased person.
- Register and administer the deceased estate for tax where post-death income arises.
- Deal with estate duty, the REV267 and the deceased-estate compliance process.
- Do not distribute money needed for tax. Personal liability can arise in specified circumstances.
Choose a responsible person, not a vague brand
How to Evaluate an Executor Service Provider
Identity and authority
Get the executor's full identity, appointment status and the named person supervising the file.
Credentials
Verify attorneys with the Legal Practice Council and tax practitioners with SARS. Ask about deceased-estates experience.
Written scope
Require services, exclusions, responsibilities, communication intervals, documents, fee basis and complaint route.
Controls and continuity
Ask who handles estate funds, reconciliations, file access, leave, resignation and transfer of records.
A scoped first engagement
How the Support Process Works
Triage
Confirm death, jurisdiction, estate number, will, value band, relationship and appointment status.
File review
Identify completed steps, missing records, deadlines, requisitions, disputes and the immediate risk.
Written route
The identified provider sets out executor, agent or advisory scope, fee basis, responsibilities and dependencies.
Administer and report
Work proceeds under authority with a milestone record, beneficiary communication and escalation of blockers.
No universal completion time is promised. Appointment, assets, creditor periods, tax, property, disputes, Master examination and objections create separate dependencies.
Evidence before marketing
No Invented Estate Outcome
No verified Wills & Trust client testimonial or completed-estate outcome is presented on this draft page. Estate timing and distribution depend on facts outside a referral platform's control.
Useful proof is a valid Master appointment, named professionals, a written scope and fee basis, documented milestones, reconciled funds, compliant accounts and provider credentials that can be checked independently.
Questions about the office and service
Executor Services FAQs
Does the person named in the will have immediate authority?
No. The nominee needs the applicable appointment from the Master before administering estate assets.
Can a family member be executor?
Potentially. A lay nominee may be appointed, subject to eligibility, security or exemption and the Master's requirements. DOJ guidance recommends assistance from an attorney, trust company or accounting firm for a lay executor.
Can an agent sign everything for the executor?
Do not assume so. The Master's letter, law, institution and agency mandate determine what can be delegated. The appointed executor remains the office-holder.
Can heirs remove an executor?
Not merely by agreement. Removal or release follows section 54 through the Master or Court on applicable grounds and procedure.
What if the executor is delaying?
Obtain the appointment and written status, identify the missed duty or external blocker, inspect available records, then use the correct Master, objection or court route with case-specific advice.
How much does an executor charge?
The prescribed maximum is commonly 3.5% of gross estate assets and 6% of post-death income administered, plus VAT where applicable, subject to the will and the Master's statutory powers. Obtain a written calculation.
Start with the appointment and stalled step
Speak to an Estate Administration Specialist
Use this short intake to identify whether you need appointment help, an executor's agent, fee clarity, file-progress support or advice about replacement.
This enquiry does not appoint an executor or create an attorney-client, executor-agent, tax-adviser or fiduciary relationship.
Scope and Limits
This page gives general South African information. It is not a Master appointment, executor mandate, legal opinion, tax advice, fee quote, complaint, objection or court application.
Results depend on the will, marriage, survivors, appointment, assets, debts, tax, security, liquidity, property, disputes, Master and SARS processes. Obtain file-specific professional advice.
Editorial and Professional Record
- Author
- Muhammad Khan
Director and Information Officer, K2023120042 (South Africa) (Pty) Ltd t/a willandtrust.co.za. Business and editorial role only; no legal, fiduciary, tax or accounting credential is claimed. - Professional reviewers
- Not yet assigned
A South African deceased-estates attorney and SARS-registered tax practitioner must add names, credentials, professional bodies, registration status, review dates and approved scope. - Research date
- Official sources checked 3 August 2026.
- Publication status
- Noindex professional-review draft. Not approved for publication.
Primary Sources Checked on 3 August 2026
Department of Justice and Constitutional Development
- Administration of Estates Act 66 of 1965, including sections 13, 18, 29, 35, 51 and 54
- Master: deceased estate reporting, authority and online-registration guidance
- Master FAQ: appointment, duties, fees, notices, accounts and complaints
- Master forms and appointment-letter references