Wat kos dit om 'n bestorwe boedel af te handel, en wat bly oor vir die erfgename? Voer die bruto bates en die skulde in, sleep die eksekuteursfooi na die koers wat u kan beding, en die skatter pas die tarief, BTW, die Meester se glyskaal en boedelbelasting toe, en wys dan wat by die familie uitkom.
Die eksekuteur se fooi is 3.5% van die bruto bates plus BTW, die Meester hef 'n glyskaalfooi vanaf R250 000, boedelbelasting geld bo die korting van R3.5 miljoen, en boedels onder R250 000 kan kragtens section 18(3) sonder 'n formele eksekuteur afgehandel word. Voeg die skulde by en sleep die fooi-skuifbalk om te sien wat werklik by die erfgename uitkom.
Niks onder R250 000 nie; R600 by R250 000; R200 meer vir elke R100 000 of deel daarvan; beperk tot R7 000.
| Bruto waarde van boedel | Meester se fooi |
|---|---|
| R200 000 | R0.00 |
| R250 000 | R600.00 |
| R500 000 | R1 200.00 |
| R1 000 000 | R2 200.00 |
| R2 000 000 | R4 200.00 |
| R3 000 000 | R6 200.00 |
| R3 450 000 | R7 000.00 |
| R5 000 000 | R7 000.00 |
The tariff allows 3.5% of the gross value of the assets in the estate and 6% of income collected after death, plus VAT if the executor is a registered vendor. The fee is negotiable, and some executors charge less on large or simple estates.
Nothing on an estate below R250 000. From R250 000 the fee is R600 plus R200 for every R100 000, or part of it, above that, to a maximum of R7 000.
An estate with a gross value below R250 000. The Master may issue letters of authority instead of letters of executorship, the process is shorter and no executor is formally appointed.
Two advertisements: the notice to creditors under section 29 and the notice that the account lies for inspection under section 35, in the Government Gazette and a local newspaper. A bond of security if the will does not exempt the executor and the Master requires one. Conveyancing fees if fixed property passes to heirs, though the transfer itself is exempt from transfer duty. Valuation fees, bank charges and the cost of any tax returns. These are quoted by the executor, not tariffed.
On the gross value of the assets, before debts are deducted. That is why a heavily bonded house still attracts the full 3.5% on its value.
Yes. The tariff is a maximum in practice: the executor can agree a lower fee, and the Master can reduce a fee that is disproportionate. Ask before signing the nomination.
'n Prokureur kan as eksekuteur benoem word, die fooi ooreenkom voordat u teken, en die Meester, die advertensies en die oordragte aan erfgename hanteer.
Vind 'n prokureur vir testamente en boedelsDie stappe van die Administration of Estates Act op elke saak, boedelgeld in 'n gerekonsilieerde trustgrootboek, en die eksekuteursfooi gefaktureer in die stadium wat dit betaalbaar word.