How Letters of Executorship and Letters of Authority Work

A guide to understanding the two types of appointments
Infosheet 4 of 28

Before any estate administration can begin, there must be a formal appointment from the Master of the High Court. Without it, no one has the legal authority to access the deceased’s accounts, sell their property, or distribute their assets.

The Master issues one of two documents depending on the size and nature of the estate: Letters of Executorship, or Letters of Authority. Which one applies has significant implications — for the formalities required, the timelines involved, and the level of oversight the estate will be subject to.

This infosheet explains the difference between the two appointments, when each applies, and what it means practically for the family and for the administration of the estate. It is an important distinction to understand early in the process.

1 Letters of Executorship
  • Issued when the estate is valued at more than R250 000, or involves property transfers, business interests, or complex assets.
  • The executor has full legal authority to administer the estate.
  • A formal Liquidation & Distribution Account is required.
  • Creditor notices must be published.
  • A deceased estate account is opened — all liquid assets must be deposited and all debts paid from this account.
  • Only certain persons can be appointed as Executor.
2 Letters of Authority
  • Issued when the estate is valued at R250 000 or less and is simple and straightforward.
  • The appointed representative may administer the estate with fewer formalities.
  • No full L&D Account is required.
  • The process is faster and less complex.
  • No deceased estate account is opened.
3 Why the Distinction Matters
  • It determines the level of oversight required.
  • It affects timelines and administrative steps.
  • It guides families on what to expect during the process.

A Note From Our Practice

Losing someone you love is hard enough. The legal process of winding up their estate should not be a source of additional confusion or anxiety. But for most families, it is.

Estate administration in South Africa is a structured legal process governed by the Administration of Estates Act and a range of other legislation. It involves the Master of the High Court, SARS, financial institutions, the Deeds Office, and more. It takes time. It requires documents. And it can feel, at every turn, like a system that expects you to already know how it works.
We created this educational series because we believe informed families make better decisions and because the questions we are asked most often are the same ones that could be answered before a client ever walks through our door.

The CDT Educational Series consists of 28 infosheets covering the full spectrum of deceased estate administration, from the first 72 hours after a death to the final distribution of assets. Each infosheet is written in plain language, without jargon, and is designed to give you a clear picture of what the process involves and why each step exists.

Important: These infosheets are educational resources. They provide general information about the estate administration process in South Africa and are not intended as legal advice. Every estate has its own facts, complexities, and circumstances. Nothing in this series should be relied upon as a substitute for professional legal guidance specific to your matter.

Our intention is simple: to help you understand the landscape, ask the right questions, and feel confident when you come to us for help. Because when you are ready, we are here.

Cari du Toit & Aqeela Peters

Directors
Cari du Toit Incorporated Attorneys & Conveyancers