The Master’s Office has faced significant criticism in the media over the past few years due to frustrations with service delivery issues. As a 350-year-old institution, with its first trust recorded in 1833, the Master’s Office is under increasing pressure to adapt to societal changes and a growing client base while managing its manual systems.
For example, following a court case in late 2002, the Master was tasked with administering intestate estates of black South Africans for the first time, and after another court case in late 2004, the Master was assigned to administer estates distributed under customary law.
Following legislative changes in 2022, after the Financial Action Task Force found several issues - including that South Africa did not adequately track the “beneficial owners” of trusts - the Master rapidly had to transition from a “post box” to a digital record-keeper and register holder. As part of its modernisation process, the Master implemented its Online Registration System for Deceased Estates in 2023. After implementing the Trust Online Registration System, the Master plans to digitise its other products and services, such as liquidations, the guardians’ fund, curators, and tutors. The elimination of ‘walk-ins’ will ultimately result in a reduction of corruption and increased efficiency.
What will the system be able to do?
The initial functionality of the online portal includes the following:
- Profile registration – use this link https://dojonline.justice.gov.za/login. First, one has to register as an individual, after which one can create an entity or service provider profile under such an individual’s profile.
- Inter vivos trust registration. A QR-coded Letters of Authority will be issued.
- Inter vivos trust amendments, including trustee changes and trust detail changes. A new QR-coded Letters of Authority will be issued, cancelling the previous Letters of Authority.
- Inter vivos trust termination
- Retrieval of documents such as Letters of Authority for inter vivos trusts
- Electronic validation of Letters of Authority of inter vivos trusts
- Notifications
- The Master's Beneficial Owner register is automatically updated with the details of any newly registered inter vivos trust and any amendments made to it after registration.
- Inter vivos trust status tracking
Future additions will include the following:
- Amendment of auditors, beneficiaries, and bonds of security
- Amendment and termination of inter vivos trusts historically registered manually
- Capability to share trust data with Law Enforcement Agencies
- Online payments
- Chatbot/assistant bot
Testamentary trusts have been excluded from the current online platform, and trustees and service providers are expected to continue with manual submissions.
The Master has made available videos demonstrating the functionalities of the online platform on the following link - https://www.youtube.com/playlist?list=PLPetB_5dGjdecoXGKH1tTmFROQcWwJ5Bc
Do original documents still have to be submitted to the Master?
When using the Trust Online Registration System to register an inter vivos trust, the Master may accept electronic copies of all submitted documents, except for bonds of security, which must be submitted as originals until the Master implements digital functionality to verify them with third parties. The Master may also request original documents for verification purposes at their discretion.
Trustees are expected to keep the original documents of all electronically lodged submissions in their records, as the Master may request to view these or demand certified hard copies of any such documents at any stage, should the Master deem it necessary, or to verify against what was lodged electronically. Note that, according to the Master’s current standard operating procedures, the trustees should upload and retain certified copies of ID documents until these procedures are revisited. Currently, the maximum size allowed for each uploaded document is 5 MB.
The roll-out
The Master implemented QR-coded Letters of Authority in the trust section of all Master’s Offices nationwide starting from 18 March 2025. The Master piloted the new system from 18 to 19 March 2025 in Gauteng and addressed identified bugs until the end of March 2025. In late March, the Master presented the system to government stakeholders and law enforcement agencies.
The Chief Master issued Directive 2 of 2025, titled “Trusts: Implementing QR Code on Master’s Appointment Letters and Online Registration of Trusts” on 27 March 2025. The Master activated the online platform for all users needing to register a new inter vivos trust (noting that the Beneficial Owner register will automatically be updated) under the Pretoria and Johannesburg Master’s Office jurisdictions starting 1 April 2025.
No ‘walk-ins’ will be allowed to register new inter vivos trusts from this date. The amendment of existing trusts and the notification to the Master regarding the termination of a trust will remain in pilot until further communication from the Master. The Master held a webinar for the system rollout for the Johannesburg and Pretoria Master Offices on 3 April 2025. A national webinar is planned for the end of April 2025. The Master intends to implement the system nationally in May 2025.
Turnaround time
The Master retains its agreed turnaround time of 21 days. However, the increased efficiency may ultimately result in faster turnaround times.
* Van der Spuy is a Chartered Accountant with a Masters's degree in tax and a registered Fiduciary Practitioner of South Africa®, a Chartered Tax Adviser, a Trust and Estate Practitioner (TEP), and the founder of Trusteeze®, the provider of a digital trust solution.
PERSONAL FINANCE