Successful deceased estate administration requires a clear understanding of both the administrative process and the tax obligations that arise following death.

This session provides a practical and legislative overview of deceased estate administration in South Africa, covering the applicable legal framework, the executor’s responsibilities, the estate administration process and the key tax consequences arising before and after death.

The session establishes the essential foundation required for compliant and effective estate administration and prepares delegates for more detailed sessions on SARS eFiling, capital gains tax, tax return compliance and other practical estate matters.

Topics Discussed:

• The legislative framework governing deceased estates, including:
  • Administration of Estates Act
  • Income Tax Act
  • Estate Duty Act
  • Tax Administration Act
• The estate administration process from death to finalisation
• Appointment, powers and fiduciary duties of executors
• The executor’s administrative and tax responsibilities
• Estate assets, liabilities and liquidity considerations
• Taxpayer status before and after death
• Overview of taxes applicable to deceased estates
• The tax implications arising on death
• Beneficiaries, creditors and other stakeholders
• The roles of the Master of the High Court and SARS
• Key compliance requirements and common administration challenges
• Practical guidance for effective and compliant estate administration

All Included:

• Recording of the session
• Q&A with the presenter
• Downloadable course material
• Certificate of training
• Assessment (optional)
• SAIT Accredited (3 verifiable CPD hours)