When a loved one passes away, families often face both the emotional weight of loss and a series of practical steps that need to be managed. One of the key figures in this process is the executor. While executors carry the legal responsibilities, it’s helpful for families to understand what this role involves so they know what to expect, how to prepare, and how to support the process along the way.
What is an executor?
An executor is the person nominated in a Will and appointed by the Master of the High Court to handle the administration of a deceased estate. The Master oversees the process to protect creditors, beneficiaries, and other interested parties, while the executor carries out the work under this supervision.¹ Executors are legally empowered to collect assets, settle debts, pay taxes, and distribute the remaining assets in line with the Will, or, if no valid Will exists, according to the Intestate Succession Act.²
Reporting the passing of a loved one
One of the first formal steps after a passing is reporting the estate to the Master of the High Court. This must usually be done within 14 days by the person who has control of your loved one’s important documents. For larger estates, the Master issues Letters of Executorship, which give the executor the legal authority to act on behalf of the estate. For smaller estates, generally valued below R250,000,the Master may issue Letters of Authority, which allow for a simplified process.³
This stage can feel administrative, but it’s essential, as no estate can be handled legally without this authorisation.
What the executor does
Although each estate is unique, there are core responsibilities that every executor must complete. These include:
- Identifying and valuing assets: This includes property, bank accounts, pensions, investments, vehicles, and sometimes foreign assets.
- Notifying creditors: Legal notices must be placed in the Government Gazette and a local newspaper to give creditors an opportunity to lodge claims.
- Safeguarding property: Executors must take control of assets and ensure they are protected, for example, by arranging insurance.
- Paying debts and costs: Funeral expenses, outstanding debts, and administrative costs must be settled before beneficiaries receive any distributions.
- Tax compliance: Executors must finalise outstanding tax returns, submit estate duty returns where required, and declare any income generated after the date of death.
- Preparing the Liquidation and Distribution Account: This account sets out the full financial picture of the estate, assets, liabilities, and how everything will be distributed. Beneficiaries can raise objections before the Master approves the account.⁴
Timeframes and expectations
Families are often surprised by how long the process can take. Although executors are generally expected to lodge the Liquidation and Distribution Account within six months of their appointment, this is often just the beginning. Delays can arise from creditor claims, tax assessments, family disputes, or complicated assets such as businesses or overseas property. Understanding this upfront can help manage expectations and reduce stress.
Fees and costs
Executor fees are regulated in South Africa. Executors can charge up to 3.5% of the gross estate value, plus VAT, and an additional 6% (plus VAT) on income collected after the person’s passing, such as interest or rent.⁵ They can also recover reasonable costs like advertising and banking fees. If families are clear about these fees from the outset, it helps to avoid misunderstandings later.
Supporting the process as a family
Even though the executor is legally responsible for administering the estate, families play an important supporting role. Here are a few practical steps you can take to make things easier:
- Gather key documents early
Locate the Will, death certificate, copies of identity documents, bank and investment statements, property deeds, insurance and pension policies, and records of digital accounts. Having these ready can speed up the process. - Keep communication open
Regular updates and honest conversations with family members and the executor can help reduce confusion and conflict. Knowing what to expect makes a big difference during a difficult time. - Understand when professional help may be needed
If the estate involves business interests, overseas assets, or complicated tax matters, the executor may bring in professional advisers. This is normal and can help ensure everything is handled correctly.⁶
The value of preparing a Life File
One of the best ways to support your loved ones before anything happens is to create a Life File. This is a single folder, physical or digital, that contains all the important documents and information an executor will need. It typically includes the Will, identification documents, banking and investment details, insurance policies, property deeds, and contact details for financial advisers and attorneys.
Having a Life File ready can save families time, stress and uncertainty, making the administrative process more manageable during an emotional time.
Conclusion
The executor plays a central role in winding up a deceased estate. By understanding their responsibilities and preparing in advance, families can ease the administrative burden and give their loved ones the gift of clarity and peace of mind.
Sonja Smith Elite Funeral Group offers a free Life File template to help you get started. Taking this step now can spare your family confusion and stress later, allowing them to focus on honouring the life of the person they love.
If you found this article insightful, you want to read The Administrative Side of Passing Away and What to Do When a Loved One Passes On as well.
Endnotes
- SARS, 2025, Estate Duty and Tax Compliance.
- Master of the High Court, 2025, Deceased Estates: Overview.
- Administration of Estates Act 66 of 1965 (South Africa).
- Master of the High Court, 2025, Letters of Executorship and Authority.
- Master of the High Court, 2025, Liquidation and Distribution Accounts.
- Master of the High Court, 2025, Tariffs for Executors.
