21/04/2026
This week, let’s unpack the difference between a Letter of Authority and a Letter of Executorship in deceased estates.
When a loved one passes away, their estate must be reported to the Master of the High Court. Depending on the value of the estate, different letters are issued:
Letter of Authority
This is issued where the total value of the deceased estate is R250 000 or less.
- The process is simpler and less formal
- No Liquidation and Distribution Account is required
- The appointed person (representative) administers the estate under the Master’s direction
Letter of Executorship
This is issued where the estate value is above R250 000.
- A formal executor is appointed
- A Liquidation and Distribution Account must be prepared
- The account must be advertised for inspection before final distribution
Understanding the difference is important, as it determines the process, costs, and time involved in administering an estate.
If you need assistance with reporting a deceased estate or navigating the process, we are here to help
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