Losing a loved one is hard enough without watching their estate sit unresolved for months, or even years, longer than it should.
South African deceased estate administration is governed primarily by the Administration of Estates Act 66 of 1965, and while the Act sets out a clear process, almost every delay families experience in practice comes down to a handful of recurring, preventable problems rather than the law itself.
This blog looks at the most common causes of delay in winding up a deceased estate under South African law, the specific legal requirements behind each one, and what executors, families and beneficiaries can do proactively to avoid them.
Why Delays Happen in the First Place
The Administration of Estates Act builds in certain statutory waiting periods (such as the 30 day creditor advertisement period under section 29, and the inspection period for the Liquidation and Distribution Account under section 35) that cannot be shortened, no matter how organised everyone is. Those periods are not the problem.
The real delays come from everything that happens around those fixed periods: missing paperwork, unresolved SARS matters, Deeds Office requirements, and disputes that could often have been avoided. Most of these causes sit within someone’s control, which means most are also preventable.
Missing or Incomplete Documentation at the Outset
The single most common reason an estate stalls in its first few months is an incomplete or incorrect application for Letters of Executorship. Regulation 4 of the regulations to the Administration of Estates Act prescribes exactly what the Master of the High Court requires before Letters of Executorship can be issued, including the death notice (form J294), the inventory of assets (form J243), the next of kin affidavit, and, where applicable, the nomination of an executor and acceptance of trust (form J190). When any of these are missing or incorrectly completed, the Master issues a requisition, and processing effectively stops until it is resolved.
What families can do:
- Locate the original will immediately, not a copy, since the Master requires the original document.
- Gather certified copies of the death certificate, the deceased’s identity document, and the identity documents of the surviving spouse and all heirs.
- Compile a full list of assets and liabilities as early as possible, including policy numbers, account numbers and property details, to support the required inventory.
- Use an experienced attorney or fiduciary practitioner to prepare the application, since they know exactly what the Master’s office expects under the regulations and are far less likely to trigger a requisition.
Outstanding SARS Tax Affairs
SARS is, by a wide margin, the most frequent source of delay in South African estate administration. Under the Estate Duty Act 45 of 1955, the executor must determine and, where applicable, pay estate duty on the dutiable estate above the R3.5 million abatement. Under the Income Tax Act 58 of 1962, the executor must also submit the deceased’s final income tax return for the period up to the date of death.
The estate cannot be finalised until SARS has issued a Tax Compliance Status under the Tax Administration Act 28 of 2011, confirming that both of these obligations are settled.If the deceased had rental income, a small business, outstanding prior year returns, or complex investments, this stage alone can add several months to the estate.
What families can do:
- Keep a deceased person’s tax affairs up to date during their lifetime wherever possible, since this is the single biggest factor in how quickly SARS resolves the estate.
- Provide the executor with access to eFiling records, tax reference numbers and any SARS correspondence as early as possible.
- Appoint an executor or accountant experienced in deceased estate tax matters, since errors on the final return under the Income Tax Act often trigger further SARS queries.
Unresponsive or Hard to Locate Beneficiaries
An estate cannot be finalised while a named beneficiary cannot be traced, and the executor has a fiduciary duty under the Administration of Estates Act to make reasonable efforts to locate all beneficiaries before distribution. Families sometimes underestimate how much a simple delay in returning signed documents or confirming banking details can hold up the entire process.
What families can do:
- Respond to the executor’s requests promptly, even when the request seems minor.
- Keep the executor informed of any change in contact details, address or banking details for all heirs.
- If a beneficiary cannot be located, provide the executor with any information that could help (last known address, employer, social media presence, extended family contacts) as early as possible, since tracing takes time and the executor cannot distribute until this duty is satisfied.
Creditor Claims and the Advertising Period
Section 29 of the Administration of Estates Act requires the executor to advertise the estate in the Government Gazette and a newspaper circulating in the district where the deceased resided, calling on creditors to lodge claims within a period of not less than 30 days. This period cannot be shortened, but what happens afterwards can slow things down considerably if claims are disputed or if creditors come forward late with claims that still need to be investigated and verified.
What families can do:
- Provide the executor with a complete list of the deceased’s known debts (accounts, loans, credit agreements, medical bills) so there are no surprises during the creditor period.
- Settle or flag any disputed debts honestly and early, rather than leaving the executor to discover inconsistencies while verifying claims under section 32 of the Act.
Property, Valuations and the Deeds Office
Immovable property adds an entire parallel process to the estate. A formal valuation is required for the Liquidation and Distribution Account, a rates clearance certificate must be obtained under section 118 of the Local Government: Municipal Systems Act 32 of 2000, and transfer must be registered at the Deeds Office in accordance with the Deeds Registries Act 47 of 1937. Where the property is a sectional title unit, the Sectional Titles Act 95 of 1986 adds further requirements, such as confirmation that levies are paid up to date with the body corporate.
What families can do:
- Confirm that municipal rates and levies are paid up to date, since outstanding amounts delay the section 118 rates clearance certificate.
- Provide the conveyancer and executor with the original title deed and any bond documents as soon as possible.
- Flag any known property issues (boundary disputes, unregistered improvements, outstanding body corporate levies) early rather than letting them surface during the Deeds Office transfer process.
Disputes Among Heirs or Objections to the Liquidation and Distribution Account
Section 35 of the Administration of Estates Act gives any interested party the right to lodge an objection to the Liquidation and Distribution Account while it lies open for inspection. A valid objection halts distribution until the Master has considered it, and if the dispute concerns the validity of the will itself, it may need to be resolved under the Wills Act 7 of 1953 through the High Court. Even a single objection from one beneficiary can delay distribution for everyone else involved, sometimes for months.
What families can do:
- Encourage open communication among heirs early in the process, rather than allowing misunderstandings to build.
- Review the Liquidation and Distribution Account carefully but promptly during the section 35 inspection period, since unresolved concerns raised late cause further delay.
- Seek independent legal advice quickly if a genuine dispute arises, rather than letting it drag on informally.
A Proactive Checklist for Executors and Families
To summarise the steps that make the biggest difference to an estate’s timeline under South African law:
- Locate the original will and all identity documents immediately.
- Compile a full, accurate list of assets, liabilities and known debts to support the Regulation 4 documentation requirements.
- Keep tax affairs up to date during the deceased’s lifetime, and give the executor full access to tax records for the Estate Duty Act and Income Tax Act processes.
- Respond to the executor’s requests without delay.
- Confirm that property rates and levies are in order ahead of the section 118 clearance certificate process.
- Communicate openly among heirs, and raise any concerns during the section 35 inspection period rather than after the fact.
- Appoint an experienced executor or fiduciary specialist, since their familiarity with the Master’s office, SARS and the Deeds Office consistently reduces avoidable delays.
Prevention Is Faster Than Correction
Every deceased estate is different, and the specific combination of factors that could delay yours will depend on its particular assets, debts and family circumstances under South African law, so the guidance above is general in nature rather than a substitute for advice tailored to your situation.
Executor Law has guided families through the deceased estate process under South African law for more than 30 years, and we know exactly where delays tend to start, and how to prevent them before they do.
Speak to an estate administration specialist →
Frequently Asked Questions
Can an executor be blamed for delays that are out of their control?
No, not for delays caused by statutory waiting periods under the Administration of Estates Act or by third parties such as SARS and the Deeds Office. However, an executor can be held accountable under the Act for delays caused by their own inaction or failure to follow up with these institutions, and beneficiaries can raise concerns with the Master if this happens.
How much time can good preparation actually save?
It varies by estate, but a well prepared, uncomplicated estate (with up to date tax affairs under the Income Tax Act, complete Regulation 4 documentation, and cooperative beneficiaries) can often be finalised in 8 to 12 months, compared to the 12 to 24 months that more complicated estates typically take.
What should I do if I think the executor is causing unnecessary delays?
Raise your concerns with the executor directly first, and request a progress update in writing. If the delay continues without a reasonable explanation, any interested party may approach the Master of the High Court under the Administration of Estates Act, who has the power to intervene and, in serious cases, to remove an underperforming executor.
Does having a properly drafted will reduce the risk of delays?
Yes, significantly. A will that complies fully with the formal requirements of the Wills Act 7 of 1953 reduces the risk of disputes under section 35, makes the executor’s role more straightforward, and gives the Master’s office less reason to raise queries during the administration process.