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One of the most common concerns heirs have in a deceased estate is whether the executor is allowed to pay themselves before the estate has been finalised.

This concern usually arises when heirs see money leaving the estate bank account, or when they are told that the executor has already taken fees, even though the estate has not yet been distributed.

So, can an executor take an advance on their fees?

The short answer is: not simply because they want to.

Executor’s fees must be properly authorised, calculated and accounted for. An executor should not treat estate money as their own money, and any payment of executor’s fees should be capable of being explained and justified.

Executor’s fees are regulated

An executor is usually entitled to be paid for administering a deceased estate.

In South Africa, executor’s remuneration may be fixed in the will. If the will does not fix the remuneration, the fee is generally assessed according to the prescribed tariff and is taxed by the Master.

This means that executor’s fees are not supposed to be a random amount decided by the executor without explanation. The fee should be calculated with reference to the estate, reflected in the Liquidation and Distribution Account, and capable of being reviewed.

The Master also has the power, in appropriate circumstances, to reduce or disallow remuneration where the executor has failed to discharge their duties properly or has administered the estate in an unsatisfactory manner.

Can the executor pay themselves before the estate is finalised?

As a general rule, an executor is not entitled to receive remuneration before the estate has been distributed, unless the payment has been approved in writing by the Master.

This is an important safeguard.

It means that an executor should be very careful before taking an “advance” on executor’s fees from estate funds. If there is no proper authority, no written approval, no explanation, no invoice, no estate account, or no transparency, the heirs are entitled to be concerned.

An executor who believes that an advance is justified should be able to explain:

• why the advance was taken;
• how the amount was calculated;
• whether the Master approved the payment in writing;
• where the payment is reflected in the estate records;
• whether the payment will be reflected in the Liquidation and Distribution Account;
• whether the heirs have been informed;
• whether there are still creditors, taxes or estate expenses to be paid.

Why taking fees early can be a problem

A deceased estate is administered for the benefit of creditors and heirs. Estate money must be preserved, recorded and applied properly.

If an executor takes fees too early, it can create several problems.

For example:

• there may not be enough money left to pay creditors;
• SARS or estate expenses may still be outstanding;
• the estate may not yet have been properly calculated;
• the Liquidation and Distribution Account may not yet have been prepared;
• the heirs may not know whether the fee is correct;
• the executor may have taken more than they are entitled to;
• the payment may not have been approved by the Master;
• the executor may be unable or unwilling to account for the money.

Even where the executor eventually becomes entitled to fees, that does not mean they can take estate funds casually or secretly before the estate is ready for distribution.

Is it a criminal offence for an executor to take fees early?

Not every irregular payment is automatically a criminal offence.

Whether taking executor’s fees early amounts to a criminal offence depends on the facts.

A mistake, misunderstanding or premature payment may need to be corrected and accounted for. However, the situation becomes much more serious where there is dishonesty or misappropriation of estate funds.

For example, criminal concerns may arise where an executor:

• takes estate money for personal use without proper authority;
• hides the payment from the heirs or the Master;
• creates false explanations for the payment;
• takes more than they are entitled to;
• refuses to repay money that was improperly taken;
• refuses to provide bank statements or accounting records;
• says the estate has no money left but cannot explain where it went;
• uses estate funds for expenses unrelated to the estate;
• conceals the payment in the estate records.

In those circumstances, the issue may no longer be only an estate administration problem. It may also raise civil, regulatory and potentially criminal concerns.

The key question is not only whether the executor received money. The key question is whether the executor was entitled to receive it at that stage, whether it was properly approved and accounted for, and whether the executor acted honestly.

What should heirs ask for?

If heirs discover that the executor has taken fees before the estate has been finalised, they should first try to establish the facts.

Useful questions include:

• Has the estate been reported to the Master’s Office?
• Have Letters of Executorship or Letters of Authority been issued?
• Has an estate bank account been opened?
• Has the executor prepared the Liquidation and Distribution Account?
• Has the fee been reflected in the estate account?
• How was the fee calculated?
• Was the fee fixed in the will?
• Was the fee based on the prescribed tariff?
• Did the Master approve the early payment in writing?
• Are there invoices, bank statements and supporting documents?
• Are there still creditors, SARS payments or estate expenses outstanding?

A proper executor should be able to provide a reasonable explanation and a proper paper trail.

Warning signs heirs should not ignore

Heirs should be cautious where an executor:

• pays themselves before the estate is finalised without explanation;
• refuses to confirm whether the Master approved the payment;
• cannot explain how the fee was calculated;
• refuses to provide estate bank statements;
• avoids written communication;
• becomes defensive when asked for basic accounting;
• delays the estate but still takes fees;
• pays themselves while creditors or heirs remain unpaid;
• mixes estate funds with personal funds;
• cannot show where estate money has gone.

These issues should not be ignored. Estate money must be properly accounted for.

What can Estate Assist do?

Estate Assist by Cloete Inc assists families, heirs, executors and authorised representatives with practical deceased estate administration support.

Where there are concerns about executor’s fees, estate funds or a lack of transparency, Estate Assist can assist with:

• checking the status of the deceased estate;
• identifying who has authority to act;
• reviewing estate administration progress;
• requesting updates from executors;
• asking for estate bank statements and supporting documents;
• reviewing Liquidation and Distribution Account issues;
• following up with the Master’s Office;
• assisting heirs where there are concerns about fees, payments or estate money.

Need help with a deceased estate?

If you are concerned that an executor has taken fees early, or if estate money is not being properly accounted for, Estate Assist can help you assess the position and consider the practical steps available.

Phone / WhatsApp: 081 330 7820
Email: admin@cloeteinc.co.za
Website: estateassist.co.za

When a person passes away, their money, assets and liabilities do not simply become the personal property of the heirs or the executor.

The deceased estate must be properly administered. This usually means that estate money should be collected, preserved, recorded and paid out through a proper estate administration process.

One of the most important practical safeguards in a deceased estate is the use of a separate estate bank account.

A deceased estate bank account helps keep estate money separate, traceable and easier to account for.

Why is a separate estate bank account important?

A separate estate bank account helps create a clear financial record of the estate.

Money belonging to the estate should not be mixed with the executor’s personal funds, the heirs’ personal accounts, or the bank account of another person or business. If estate money is mixed with other money, it can become difficult to determine what was received, what was paid, who was paid, and whether the estate funds were properly used.

A separate estate bank account helps show:

• what money came into the estate;
• what estate expenses were paid;
• whether creditors were paid;
• whether SARS, rates, bond or other liabilities were dealt with;
• whether executor’s fees or administration costs were paid;
• when distributions were made to heirs;
• what balance remains in the estate.

This is important because an executor does not administer the estate for their own benefit. The executor administers the estate in a fiduciary capacity and must be able to account for the estate assets and funds.

What happens when there is no clear bank account?

Problems often arise where an executor receives estate money into a personal account, pays expenses informally, or cannot provide a proper record of estate transactions.

This can create serious concerns, especially where:

• estate funds were paid into the executor’s personal bank account;
• the executor cannot explain what happened to the money;
• heirs are told that there is no money left, but no proof is provided;
• estate expenses are paid without invoices or supporting documents;
• the executor refuses to give proper updates;
• distributions are delayed without explanation;
• the heirs cannot see how the estate funds were calculated or used.

Not every delay means that something is wrong. Deceased estates can be delayed by missing documents, SARS issues, Master’s Office queries, property transfers, creditor claims, family disputes or banking delays.

However, where there is estate money and no clear paper trail, the heirs are entitled to be concerned.

Should heirs be allowed to see the estate bank statements?

In practice, heirs should usually be able to receive proper information about the financial position of the estate.

This does not mean that heirs control the estate or can interfere with every decision made by the executor. The executor has duties to perform and must follow the correct estate administration process.

However, heirs have a direct interest in the estate. They are entitled to expect transparency, proper accounting and reasonable explanations regarding estate money.

At the very least, an executor should be able to explain:

• where the estate money is being held;
• what funds have been received;
• what expenses have been paid;
• what documents support those payments;
• whether an estate bank account has been opened;
• when the Liquidation and Distribution Account will be prepared or lodged;
• what amount is expected to be available for distribution.

Where the executor refuses to provide any bank statements, proof of payments, supporting documents or accounting information, that should be treated as a warning sign.

The Liquidation and Distribution Account is not the only source of accountability

The Liquidation and Distribution Account is the formal estate account that sets out the assets, liabilities, administration costs and proposed distribution of the estate.

Once the account has been examined by the Master and advertised, it lies open for inspection. Interested parties may inspect the account and may raise objections if there are proper grounds to do so.

However, families often need practical information before that stage.

If an estate has been delayed for months or years, heirs should not simply be told to wait without any meaningful update. A proper executor should be able to provide a reasonable explanation of what has happened, what is outstanding and what the estate’s financial position appears to be.

Warning signs heirs should not ignore

Heirs should be cautious where an executor:

• refuses to confirm whether an estate bank account exists;
• receives estate money into a personal account;
• refuses to provide any bank statements or proof of payments;
• cannot explain what happened to estate funds;
• pays themselves fees without explanation;
• delays distribution without giving proper reasons;
• avoids written communication;
• becomes hostile when asked for basic financial information;
• says “just trust me” but provides no documents.

A properly administered estate should have a paper trail.

The executor may not always be able to answer every question immediately, especially while information is still being collected. But there should be a reasonable level of transparency and accountability.

What can heirs do if they are worried?

If heirs are concerned about estate money or a lack of transparency, they should first try to establish the facts.

Important questions include:

• Has the estate been reported to the Master’s Office?
• Have Letters of Executorship or Letters of Authority been issued?
• Who is officially authorised to act?
• Has an estate bank account been opened?
• What money has been received by the estate?
• What expenses have been paid?
• Has the executor prepared the Liquidation and Distribution Account?
• Has the account been lodged with the Master?
• Has the account lain open for inspection?
• Has any distribution already taken place?

Once these facts are known, it is easier to decide what practical steps may be available.

This may include requesting a written update, asking for supporting documents, checking the Master’s Office position, reviewing the estate account, assisting with objections where appropriate, or taking further steps if estate funds appear to have been misused.

Estate Assist can help

Estate Assist by Cloete Inc assists families, heirs, executors and authorised representatives with practical deceased estate administration support.

This includes assistance with:

• checking the status of a deceased estate;
• identifying who has authority to act;
• reviewing estate administration progress;
• requesting updates from executors;
• following up with the Master’s Office;
• reviewing Liquidation and Distribution Account issues;
• assisting heirs where there are concerns about estate funds or lack of transparency.

If you are an heir and you are concerned that estate money is not being properly accounted for, Estate Assist can help you assess the position and consider the practical steps available.

Phone / WhatsApp: 081 330 7820
Website: estateassist.co.za

When a person passes away, their will may nominate a specific person, bank, trust company, accountant, attorney or other professional to act as the executor of the deceased estate.

In many cases, this works well. The nominated executor accepts the appointment, reports the estate, obtains the necessary authority from the Master’s Office, opens the estate late bank account, deals with creditors, prepares the estate accounts and eventually distributes the estate to the heirs.

Unfortunately, this does not always happen smoothly.

In some estates, the nominated executor is slow to act, difficult to communicate with, unwilling to provide proper feedback, or simply not progressing the administration of the estate. This can leave heirs and family members feeling frustrated and powerless, especially when important estate matters remain unresolved for months or even years.

Are the heirs stuck with the executor named in the will?

Not necessarily.

The fact that someone is named as executor in a will does not always mean that the estate must remain with that person indefinitely, regardless of what happens.

There are different situations that can arise. For example:

• the nominated executor may decide not to accept the appointment;
• the nominated executor may agree to renounce or step aside;
• the Master’s Office may require further documents before issuing authority;
• the heirs may nominate another suitable person where appropriate;
• in more serious cases, steps may need to be taken where an appointed executor is failing to perform their duties properly.

Every estate must be considered on its own facts. The correct approach will depend on whether the executor has already been formally appointed, whether Letters of Executorship or Letters of Authority have already been issued, what the will says, what the heirs want, and what stage the estate has reached.

A common problem: professional executors who are slow or unresponsive

Families are often surprised when a professional institution or nominated executor does not move the estate forward as expected.

This can happen for many reasons. The executor may have a large number of files, the estate may be regarded as too small or administratively inconvenient, there may be delays in collecting information, or the heirs may simply not be receiving proper updates.

Whatever the reason, the practical effect is often the same: the family cannot access proper information, assets remain frozen, estate expenses build up, and the heirs do not know what their options are.

In some cases, the best solution may be to engage with the nominated executor and request that they formally renounce or step aside so that a more suitable person can be appointed. This is not always possible, but where it is, it can sometimes save the family significant time and frustration.

What should heirs do before taking action?

Before accusing an executor of wrongdoing, it is important to first establish the facts.

The family should try to determine:

• whether the estate has been reported to the Master’s Office;
• whether Letters of Executorship or Letters of Authority have been issued;
• who is officially appointed to act;
• what documents are still outstanding;
• whether an estate late bank account has been opened;
• whether the executor has prepared or lodged the required estate account;
• what communication has already taken place;
• whether the delay is caused by the executor, the heirs, the Master’s Office, SARS, creditors, banks or missing information.

This step is important because not every delay is caused by a negligent executor. Deceased estates often involve several institutions, and one missing document can delay the entire process.

However, where the executor is not communicating, not providing proper updates, or not taking reasonable steps to progress the estate, the heirs may need assistance to determine the next practical step.

Can an executor be removed?

In serious cases, an executor may be removed from office, but this is not the first step in every matter.

Removal is usually more complicated than simply being unhappy with the executor. There must generally be proper grounds, supporting facts and a clear explanation of why the executor should no longer continue.

Depending on the circumstances, the more practical solution may be to:

• request a proper written update from the executor;
• identify exactly what is delaying the estate;
• ask the nominated executor to renounce if they have not yet accepted appointment;
• request that the appointed executor be released where appropriate;
• approach the Master’s Office with a properly motivated request;
• obtain the necessary nominations or consents from the heirs;
• appoint a more suitable person or professional to move the estate forward.

The correct route depends on the status of the estate and the documents already issued.

Why proper guidance is important

Families often lose time because they do not know who has authority, what documents are needed, or how to communicate with the executor or Master’s Office.

A short, properly structured intervention can sometimes make a major difference. This may involve reviewing the will, checking the Master’s Office position, identifying the appointed executor, preparing correspondence, obtaining heir nominations, or assisting with the documents needed to move the estate forward.

The goal is not always to fight with the executor. In many cases, the goal is simply to get the estate moving again.

Estate Assist can help

Estate Assist by Cloete Inc assists families, heirs, executors and authorised representatives with practical deceased estate administration support.

This includes assistance with:

• reviewing the current status of an estate;
• identifying whether an executor has been appointed;
• communicating with nominated or appointed executors;
• preparing requests for updates;
• assisting with renunciation or nomination documents where appropriate;
• Master’s Office follow-ups;
• estate reporting guidance;
• practical steps to move delayed estates forward.

If your family is struggling with an executor who is not progressing a deceased estate, Estate Assist can help you assess the position and consider the practical options available.

Phone / WhatsApp: 081 330 7820
Website: estateassist.co.za