By Elize Louw – Head of Estate Administration 
Updated 11 July 2025

As more South African families spread across continents, estate planning becomes increasingly complex. Without careful preparation, executing your last will and testament can face unexpected delays or legal hurdles – especially when heirs or executors live overseas.

In this post, we explore common cross-border challenges and how to safeguard your legacy.

Cross-Border Bequests: Avoiding Pitfalls

Leaving assets to heirs abroad is not always straightforward:

• Firearms: Exporting a firearm to an overseas beneficiary is nearly impossible due to strict licensing and customs regulations.
• Valuable items & vehicles: Bequests like jewellery, antiques, or cars mean your estate must cover shipping costs and potentially face import/export duties.
• Property: Heirs abroad may be restricted from owning South African property under their country’s laws. South African capital gains tax could also apply.
• Shares: Local share registrars often require extra documentation to transfer shares to non-residents.

Tip: Check both South African and foreign laws to ensure these gifts are practical and lawful.

Why Not to Appoint an Overseas Executor

While it is common to nominate a spouse or child as executor, this can create challenges if they live abroad:

• South African law requires executors to have a local residential address to interact with SARS, banks, and the Master of the High Court.
• A local agent with Power of Attorney may need to be appointed, delaying administration.
• Even if your will waives it, the court can demand a bond of security – a costly insurance policy often unavailable to overseas executors.

These delays can be avoided by appointing a local executor.

Other Critical Estate Planning Considerations

Heirs abroad: Did they formally emigrate? Has their South African tax residency ceased? These factors affect how inheritances are transferred.

Special needs beneficiaries: Consider a testamentary trust, registered as a ‘special trust’ with SARS, for lifelong financial support and tax efficiency.

Second marriages: Divorce decrees and maintenance orders remain enforceable after death and must be included in your plan.

Business succession: Plan for ownership and operational continuity to preserve value.

Offshore assets: Consider separate wills – one for local and another for foreign assets – to simplify administration across jurisdictions.

Plan Today to Protect Your Legacy Tomorrow

Estate planning across borders requires expertise and foresight. With the right advice, you can ensure your wishes are fulfilled and your loved ones are protected – no matter where they live.

Need help navigating cross-border estate planning? Contact our team today for personalised guidance tailored to your family’s unique needs.