A deceased estate has no separate legal personality at common law. For purposes of administration, the estate’s assets, rights and obligations vest in the executor in the representative sense recognised by South African law. The executor takes custody or control of the estate and is the person with authority to deal with its rights and assets in accordance with the Administration of Estates Act.

Beneficiaries do not generally become owners of specific estate assets merely because the deceased has died or because the asset was left to them in a will. They have a personal right to receive what is due to them through the estate administration process. Ownership of movable property passes when it is delivered, and ownership of immovable property passes when transfer is registered in the Deeds Office.

For income tax purposes, the position is different in an important respect: the Income Tax Act treats the deceased estate as a separate taxpayer in its own right. This tax treatment does not convert the estate into a juristic person for all other legal purposes.

See also: How does a deceased estate work? | Can an executor sell property without the consent of the heirs?

Disclaimer: The information provided here is intended as general guidance only and does not constitute legal, tax, or financial advice. Every situation is unique, and legislation is subject to change. We invite you to reach out to our team at Wealth and Legacy Group for guidance tailored to your specific circumstances.