Executor checklist: closing the estate (South Africa)
Section 35 advertisement, SARS clearance, distribution to heirs and the executor's filing slip from the Master. Practical, plain-English checklist for South African executors and family members.
Section 35 advertisement, SARS clearance, distribution to heirs and the executor's filing slip from the Master.
These checklists are written for South African estates governed by the Administration of Estates Act 66 of 1965 and the Estates Regulations.
Step 1: Section 35 advertisement and inspection
Once the Master has issued the L&D Account for advertisement, place the Section 35 notice in a local newspaper and the Government Gazette giving 21 days for the public to inspect the account at the Magistrate's Court and the Master's Office.
Step 2: SARS clearance and final tax returns
Submit the deceased's final personal tax return up to date of death and the estate's tax returns for the period after death. Apply for the SARS estate-duty assessment.
Step 3: Distribute and close
After the Section 35 period lapses without objection and SARS clearance has been issued, distribute the estate to the heirs in the proportions reflected in the L&D Account.
Lodge proof of distribution and the SARS clearance with the Master and request the filing slip that closes the file.
Practical tips
- Keep a single shared notebook (or vault) with every reference number, contact name and document location. Estate administration runs on follow-ups.
- When in doubt, write to the Master and the SARS estates branch in writing rather than relying on phone calls. A paper trail protects the executor against later challenge.
Frequently asked questions
When does the to discharge window start?
The discharge phase starts when the Master has issued the L&D Account for advertisement and ends with the filing slip closing the file - usually three to six months after the Section 35 advertisement.
Can a family member do this without an attorney?
Section 18(3) estates (gross value R250,000 or less) can usually be handled by a family member without an attorney. Estates above that threshold are technical enough that most families appoint a fiduciary practitioner or attorney to act as executor.