Choosing an executor, and what executors actually do

When people draw up a will, they spend most of their time deciding who should inherit. The choice of executor often gets a single line, sometimes filled in with whatever the bank or adviser suggests. Yet the executor is the person who will actually carry out your wishes, deal with your family at a difficult time, and decide how quickly and at what cost your estate is wound up.

A good executor can finalise a straightforward estate efficiently and keep the peace between beneficiaries. A poor choice can mean delays of years, avoidable costs and disputes. With the Master’s Office still working through backlogs and a gradual move to online processes, an executor who knows the system is more valuable than ever.

This article explains what an executor does, who can be appointed, how executors are paid, and what to consider when choosing one.

What is an executor?

An executor is the person appointed to administer a deceased estate under the Administration of Estates Act 66 of 1965. The executor takes control of the deceased’s assets, pays the debts, and distributes what remains to the heirs according to the will or, if there is no valid will, the rules of intestate succession.

You can nominate an executor in your will, but the nomination only takes effect when the Master of the High Court issues letters of executorship. Until then, nobody may take control of the estate’s assets. For smaller estates, the Master may instead issue letters of authority under section 18(3) of the Act, which allows a simpler process. This currently applies where the estate’s value does not exceed R250,000.

If there is no will, or the will does not nominate anyone, the Master appoints an executor, usually after the family has nominated someone at a meeting.

What executors actually do

The work follows a structure set out in the Act:

1. Reporting the estate. The death must be reported to the Master, with the death certificate, the original will, an inventory of assets and other prescribed documents.
2. Appointment and security. The Master issues letters of executorship. Unless the will exempts the executor or the law excuses it, the Master may require the executor to furnish security, usually a bond of security from an insurer, to protect the estate against loss.
3. Securing the assets. The executor opens an estate bank account, takes control of assets, and makes sure property is insured and protected.
4. Advertising for creditors. A notice is published in the Government Gazette and a local newspaper calling on creditors to lodge claims within the period stated, which is generally at least 30 days.
5. Valuing assets and dealing with tax. The executor obtains valuations, finalises the deceased’s personal income tax, deals with the estate’s own tax affairs, and calculates and pays any estate duty under the Estate Duty Act 45 of 1955 and capital gains tax triggered by death.
6. Preparing the liquidation and distribution account. This account shows all assets, liabilities, costs and how the balance will be distributed. It must be lodged with the Master, generally within six months of the letters being issued, unless the Master extends the time.
7. Inspection. Once the Master is satisfied, the account lies open for inspection for 21 days, so that heirs and creditors can object.
8. Distribution. If there are no objections, or once objections are resolved, the executor pays creditors and heirs, transfers property, and submits proof to the Master to close the estate.

Throughout, the executor has a fiduciary duty. They must act honestly, in good faith and with care, keep estate money separate, and treat all heirs and creditors fairly. The Master can remove an executor who fails in these duties, and an executor can be held personally liable for losses caused by their misconduct.

How long does it take?

A simple estate can often be wound up in less than a year. Many take far longer, particularly where there is property, a business, offshore assets, disputes between heirs, or delays at the Master’s Office or SARS. The Department of Justice has introduced an online system for registering new deceased estates, with QR codes on letters of executorship that banks can verify. Practitioners have reported uneven performance across offices, so delays remain a reality in many cases.

How are executors paid?

Unless the will provides otherwise, an executor is entitled to remuneration according to a tariff prescribed by regulation. The maximum is 3.5% of the gross value of the assets in the estate, plus 6% of income earned after death, plus VAT where the executor is registered for VAT. The Master may reduce or increase the fee in certain circumstances.

The tariff is a maximum, not a fixed rate. You can record a lower fee in your will, or your heirs can try to negotiate with the executor. For a large estate, the difference can be significant.

Who should you choose?

Any adult who is not disqualified can be nominated, including a family member, a friend, a professional such as an attorney or accountant, or a trust company or bank. Options to consider:

• A family member or friend. They know your wishes and family dynamics, and may charge little or nothing. However, they may lack experience, and acting as executor can strain family relationships. A lay executor will usually appoint an agent, such as an attorney, to do the technical work, and that agent will charge fees.
• A professional. An attorney, fiduciary practitioner or accountant brings experience and independence. Ask how fees will be calculated and who will actually handle the file.
• Co-executors. Appointing a trusted family member together with a professional can combine personal knowledge with technical skill, though decisions then require cooperation.

Also consider the nature of your estate. If you own a business, offshore assets or complex investments, your executor will need to deal with these confidently. Make sure the person is willing to act, and nominate a substitute in case your first choice dies first or declines.

Checklist: choosing and preparing your executor

1. Decide whether you want a family member, a professional, or both as co-executors.
2. Discuss the appointment with them and confirm that they are willing to act.
3. Nominate a substitute executor in your will.
4. Consider whether to exempt the executor from furnishing security.
5. Agree on, and record, the executor’s fee if you want something other than the tariff.
6. Keep an up-to-date list of assets, policies, accounts, passwords and important documents, and tell your executor where to find it.
7. Review your will and executor nomination after major life events, such as marriage, divorce, a new business or a move abroad.

How O’Reilly Law can help

Through O’Reilly Fiduciary, we draft wills, advise on the choice of executor and the structure of estate plans, and act as executor or as agent for nominated executors. We report estates to the Master, deal with creditors, SARS and estate duty, prepare liquidation and distribution accounts, and help resolve disputes between heirs so that estates are finalised as efficiently as possible.

Contact us to review your will or for help administering an estate.

Related reading: Dying without a will: how intestate succession works · If your business partner died tomorrow, who would own your business?

This article is general information and not legal or tax advice. Correct as at October 2026.