Administration of Deceased Estates
Granting letters of administration to executors testamentary and executors dative · Examining and approving liquidation and distribution accounts · Supervising executors in their duties (sections 22, 51 and 51bis).
Master’s Office
Master of the High Court
Administering estates and protecting financial interests in Eswatini under the Administration of Estates Act. The Master’s Office supervises the winding up of deceased estates, keeps the statutory estate records, and administers the Guardian’s Fund.
14Days to Death Notice
21Days Account Inspection
6Months to Account
Introduction
The Master’s Office plays a vital role in the administration and protection of assets within the jurisdiction of Eswatini. The office serves as a custodian of estates and financial interests, ensuring proper management and distribution according to the law.
Office of the Master
The Master of the High Court
The Master supervises the administration of deceased estates, protects the interests of creditors, debtors, legatees and minors, keeps the registers of wills and estates, appoints and supervises tutors and curators, administers the Guardian’s Fund, and appoints appraisers.
The 14-day deadline is for the death notice Within 14 days of a death, the nearest relative or connection of the deceased who is at or near the place of death — or, in default, the person who then has chief charge of the house or place where the death occurred — must cause a death notice in the form of Schedule A to be delivered or transmitted to the Master where the death occurs in the Hhohho region, or to the Regional Administrator of the region where it occurs elsewhere (Administration of Estates Act, section 2(1)). Other estate documents carry their own separate deadlines — see the estate reporting process below.
Key Functions
The Administration of Estates Act gives the Master a mandate considerably wider than the winding up of deceased estates. The functions below are those the Act assigns to the office.
Protection of Interests
Safeguarding the interests of creditors, debtors, legatees and minors · Requiring security and periodical accounts where the Act provides · Transmitting the claims of minors to the Master (section 49).
Wills and Testamentary Instruments
Receiving wills deposited for safe custody and keeping a register of the persons depositing them (section 5) · Receiving wills, codicils and other testamentary instruments transmitted on the maker’s death (section 6) · Enregistering them in the register of estates (section 10).
Tutors and Curators
Granting letters of confirmation to tutors and curators nominate · Appointing tutors to minors and curators bonis where the Act requires · Supervising those appointments (sections 21, 26 and 69 onwards).
The Guardian’s Fund
Receiving and holding money due to minors and other persons under the Act · Operating the Guardian’s Fund deposit account · Making payments out of the Fund as the Act permits (sections 96 onwards).
Estate Records and Public Inspection
Preserving of record all original wills, codicils, testamentary instruments, death notices, inventories and liquidation, administration and distribution accounts lodged under the Act · Providing inspection, copies and extracts in accordance with section 113 and the prescribed tariff.
Appraisers
Appointing appraisers to value the assets of an estate where required, and administering the appraiser’s oath (sections 39, 118 and 119).
Public right of inspection Estate records are held in secure custody, but they are not confidential. Any person may, during office hours, inspect the wills, codicils, testamentary instruments, death notices, inventories and accounts lodged with the Master, and obtain a copy or extract, on payment of the fees specified in Schedule E. A person holding office under the Government may do so without any fee where it is necessary in the discharge of their duties (Administration of Estates Act, section 113).
Estate Reporting Process
Reporting and administering a deceased estate follows the sequence set by the Administration of Estates Act. Each step below cites the provision that governs it. Time periods described as indicative service estimates are operational, not statutory.
Death Notice
Within 14 days of the death, the nearest relative or connection of the deceased who is at or near the place of death — or, in default, the person who then has chief charge of the house or place where the death occurred — must cause a death notice in the form of Schedule A to be signed and delivered or transmitted:
- to the Master, where the death occurs in the region of Hhohho; or
- to the Regional Administrator of the region, where the death occurs elsewhere — accompanied by a duplicate or a fair and true copy.
The Regional Administrator examines and authenticates the copy, files and registers it, and transmits the original notice to the Master (Administration of Estates Act, section 2(1) and (2)). Where the information in a death notice is defective or insufficient, the Master may call for further information (section 3).
Testamentary Instruments and Inventories
Any person who holds the deceased’s will, codicil or other testamentary instrument at the death, or who comes into possession of it afterwards, must forthwith and by the first opportunity deliver or transmit that instrument to the Master — or, where that person resides outside Mbabane or the Hhohho region, to the Regional Administrator of their region, together with a duplicate or fair and true copy (Administration of Estates Act, section 6).
- Within 30 days — where the deceased was one of two spouses married in community of property, the surviving spouse must cause an inventory of the joint estate to be made before two impartial witnesses (section 11).
- Within 14 days — where the deceased was not married in community of property, the spouse, or in default a child, the next of kin, or the person then in chief charge of the house, must cause an inventory of the goods and effects to be made (section 13).
Appointment and Authority to Administer
Estates of persons dying testate or intestate are administered and distributed under letters of administration, granted by the Master in the form contained in Schedule B — to the executor appointed by the will, or to a person appointed executor dative where there is no testamentary executor (Administration of Estates Act, sections 22 and 23).
Where it appears from the death notice, the inventory and any further information the Master calls for that the value of the estate assets does not exceed the amount fixed by law, the Master may summarily appoint an executor dative without the usual and customary forms (section 64).
Indicative service estimate: 2–4 weeks after complete documents are lodged. This is an operational estimate, not a statutory period.
Administration and Creditor Claims
The executor enters on the administration and secures and collects the assets. As soon as the executor has entered on the administration, a notice must be published in the Gazette and in a newspaper published or circulating in the region where the deceased ordinarily resided, calling on all persons with claims against the deceased or the estate to lodge them with the executor.
Claims are lodged within the period stated in that notice — not less than thirty days and not more than three months from publication, as the executor considers proper in the circumstances of the case (Administration of Estates Act, section 42(1)).
In an estate administered summarily under section 64, the Master may instead direct that claims be filed within a period fixed by the Master of not less than fourteen days and not more than three months (section 65).
Liquidation and Distribution Account
As soon as may be after the notified claim period expires, and not later than six months from the day on which the letters of administration were issued, the executor must frame and lodge with the Master a full and true account of the administration and distribution of the estate, supported by vouchers, together with a duplicate or fair and true copy. Further time may be given only on application to the Master and on sufficient cause shown to the Master’s satisfaction (Administration of Estates Act, section 51(2)).
After the Master has examined and approved the account, it lies open for inspection by any person interested in the estate for not less than twenty-one days — at the Master’s office, and, where the deceased was ordinarily resident outside Hhohho, a duplicate at the office of that Regional Administrator. The executor advertises the inspection period in the Gazette and in an approved newspaper (section 51bis(1) to (3)).
Any person interested in the estate may lodge a written objection with the Master, in duplicate and with reasons, at any time before the inspection period expires. The Master sends a copy to the executor, who must transmit comments within fourteen days, and the Master then rules on the objection (section 51bis(5) to (7)).
Payment, Distribution and Closure
Only after the account has lain open for inspection and the objection process is complete — no objection lodged, or an objection resolved and no application made to the High Court within the period allowed to set aside the Master’s decision — must the executor forthwith pay the creditors and distribute the assets among the heirs in accordance with the account (Administration of Estates Act, section 51bis(10)).
The executor then lodges with the Master the receipts and acquittances of those creditors and heirs, and produces the deeds of registration relating to the distribution or lodges a certificate by the registrar of deeds or a conveyancer specifying the registrations effected. The Master may accept documentary proof of payment in place of a receipt.
Indicative service estimate: a straightforward estate commonly takes 8–12 months from the death notice to closure. This is an operational estimate, not a statutory period, and complex or contested estates take longer.
Small-estate threshold: verification in progress The Administration of Estates Act fixes the small-estate figure in section 64 at a historical amount that is no longer a realistic guide. The Master’s Office is confirming the current threshold, and the amendment, regulation or Gazette notice that sets it, before any figure is published here. Confirm the position with the Master’s Office before relying on the summary procedure.
Document Checklist
Documents have different deadlines and different legal standing. Each card below states its own deadline and, where the Administration of Estates Act imposes the requirement, the section that does so. Items marked administrative are the Master’s office requirements rather than requirements of the Act.
There is no single 14-day deadline for all of these. The death notice is due within 14 days; an inventory is due within 30 days or 14 days depending on the marital property regime; and a testamentary instrument must be transmitted forthwith by the first opportunity.
Death Notice
Within 14 days of the death, in the form of Schedule A, delivered or transmitted to the Master (Hhohho) or the Regional Administrator (elsewhere) — section 2(1).
Will, Codicil or Other Testamentary Instrument
Forthwith, by the first opportunity. The instrument itself must be delivered or transmitted by whoever holds it — section 6(1). A copy is not a general substitute for the original; where only a copy exists, ask the Master what procedure applies.
Inventory of the Estate
Within 30 days where the deceased was married in community of property (section 11), or within 14 days where not (section 13). Made before two impartial witnesses.
Death Certificate
Certified copy. Administrative — office requirement supporting the death notice.
Marriage Certificate
If applicable. Administrative — establishes the marital property regime, which sets the inventory deadline.
Liabilities List
Outstanding debts and amounts. Administrative — office requirement.
ID of Deceased
Certified copy. Administrative — office requirement.
IDs of Beneficiaries
Certified copies. Administrative — office requirement.
Estates are administered under letters of administration granted by the Master in the form contained in Schedule B, to the executor appointed by the will or to an executor dative (sections 22 and 23).
Death Notice
In the form of Schedule A — section 2(1).
Will or Codicil
The testamentary instrument itself, where one exists and is held — section 6(1). The Master registers it in the register of estates (section 10).
Inventory of the Estate
Of all goods and effects, made before two impartial witnesses — sections 11 and 13.
Death Certificate
Certified copy. Administrative — office requirement.
Next of Kin Affidavit
Completed and signed. Administrative — office requirement.
Representative ID
Certified copy. Administrative — office requirement.
Where the value of the estate assets does not exceed the amount fixed by law, the Master may summarily appoint an executor dative without the usual and customary forms, and may shorten the claim and account periods (sections 64 and 65). The current threshold is being confirmed — see the notice under the estate reporting process above. The documents below are those the Master’s Office requires to consider a summary appointment.
Death Notice
In the form of Schedule A — section 2(1). The Master decides on summary appointment from the death notice, the inventory and any further information called for (section 64).
Inventory of the Estate
Of all goods and effects, made before two impartial witnesses — sections 11 and 13.
Will or Codicil
The testamentary instrument itself, where one exists and is held — section 6(1).
Death Certificate
Certified copy. Administrative — office requirement.
Next of Kin Affidavit
Completed and signed. Administrative — office requirement.
Representative ID
Certified copy. Administrative — office requirement.
Lodged to complete the account process and, once inspection and any objection are resolved, to close the estate.
Liquidation and Distribution Account
A full and true account of the administration and distribution, with a duplicate or fair and true copy — lodged not later than six months from the issue of the letters of administration (section 51(2)).
Vouchers
Supporting the account, which the Act requires to be vouched — section 51(2).
Receipts and Acquittances
From the creditors paid and the heirs to whom assets were distributed — section 51bis(10). Documentary proof of payment may be accepted in place of a receipt.
Proof of Registration
The deeds of registration relating to the distribution, or a certificate by the registrar of deeds or a conveyancer specifying the registrations effected — section 51bis(10).
Bank Statements
Of the estate account. Administrative — office requirement.
Tax Clearance
Certificate from the revenue authority. Administrative — required under revenue law rather than the Administration of Estates Act.
How to submit documents The Act provides for key documents to be delivered or transmitted, and for death notices and testamentary instruments to be routed through the Regional Administrator where the death occurs, or the holder resides, outside the Hhohho region (sections 2 and 6). Where the Master’s Office requires a particular document to be presented in person, that is an administrative requirement and does not displace those statutory routes. Contact the office to confirm the accepted channel for your documents. Additional documents may be required depending on the circumstances of the estate.
Contact the Master’s Office
Office AddressCrn Gwamile Street and Mdada Street, opposite Madlenya Building
Phone+268 2404 2081
Office HoursMonday to Friday, 8:30 AM – 4:00 PM
Frequently Asked Questions
How long does the estate administration process typically take?
The duration varies depending on the complexity of the estate, potential disputes, and efficiency of information gathering. Simple estates might take 6–12 months, while complex ones can take longer. This is an indicative service estimate, not a statutory period. The periods fixed by the Administration of Estates Act are the 14 days for the death notice (section 2(1)), the creditor claim period stated in the executor’s notice of not less than thirty days and not more than three months (section 42(1)), the six months from the issue of the letters of administration within which the account must be lodged (section 51(2)), and the not less than twenty-one days for which the account lies open for inspection (section 51bis(1)).
Do I need an attorney to report an estate?
While not legally required for initial reporting, engaging an attorney is highly recommended, especially for complex estates, to ensure compliance and navigate legal procedures correctly.
What happens if the deceased did not leave a will?
Where there is no testamentary executor, the estate is administered under letters of administration granted to a person appointed executor dative (Administration of Estates Act, sections 22 and 23), and the assets are distributed according to the law of intestate succession, principally the Intestate Succession Act, 1953. Which rules apply can depend on the circumstances of the deceased, including the system of law under which they married, so obtain legal advice on your own case rather than relying on a single general order of succession.
How are objections and disputes about an estate handled?
The Administration of Estates Act provides a statutory objection route rather than a general mediation process. Any person interested in the estate may lodge a written objection to the liquidation and distribution account with the Master, in duplicate and with reasons, before the inspection period expires. The Master sends a copy to the executor, who must comment within fourteen days, and the Master then rules on the objection and may direct that the account be amended (section 51bis(5) to (7)). A person aggrieved by the Master’s decision may apply to the High Court to have it set aside within the period allowed (section 51bis(8)). Contested legal questions between beneficiaries may require determination by the High Court.
What are the fees associated with estate administration?
Master’s fees are the fees specified in the tariff contained in Schedule E to the Administration of Estates Act, charged for the acts and matters done by the Master or in the Master’s office and collected by means of revenue stamps (section 120). The tariff is an itemised schedule of charges — it is not a percentage of the value of the estate. Fees for inspecting a record, or obtaining a copy or extract, are also charged under that Schedule (section 113).
Executor’s remuneration is a separate matter. An executor is entitled to the remuneration fixed by the deceased by will or deed, or otherwise to fair and reasonable compensation assessed and taxed by the Master, subject to review by the High Court on the petition of the executor or any person interested in the estate. Where an executor fails to lodge the account within six months of the letters of administration without lawful and sufficient excuse, the Master may disallow all or part of that remuneration (section 54).
Valuation, advertising and legal costs are separate estate expenses. Confirm the current amounts payable with the Master’s Office, since the Schedule E tariff is subject to amendment.
Can I check the status of an estate online?
Currently, online status checking is not available. Please contact the Master’s Office directly for updates.