Deceased Estate Administration: Important update on foreign executors and SARS e-filing.

DECEASED ESTATE ADMINISTRATION: IMPORTANT UPDATE ON FOREIGN EXECUTORS AND SARS EFILING

STBB’s Estates Department is currently experiencing considerable delays in finalising the administration of deceased estates where the appointed executor is a foreign national or South African citizen who resides abroad and has not yet updated their details with the South African Revenue Service (‘SARS’).

Pursuant to SARS’ internal procedures, once an individual’s death is reported to SARS, it links the deceased’s eFiling profile with that of the executor’s. Often, we cannot obtain access to their eFiling profile, which prevents us from finalising the taxes payable and interrupts the administration of the estate.

While SARS has advised that executors make in-person appointments to update their details, this suggestion is particularly impractical for those residing abroad. Predictably, this has resulted in cumbersome delays and, in some instances, a complete block on the estate administration process.

To minimise delays and reduce wasted costs, our estate specialists strongly recommend that testators/testatrices consider nominating a local resident – and preferably someone in good standing with SARS – as executor. In the event that a nominated executor emigrates, we advise clients to amend their wills to nominate a local executor to prevent unnecessary complications.

Alternatively, STBB is also available to serve as executor to ensure that your estate is administered efficiently and in accordance with your wishes.

For further information or legal assistance, please contact our estate planning professionals at estates@stbb.co.za.