Senators have stressed the urgent need to reform Zimbabwe’s inheritance laws, describing them as opaque and lacking transparency, with particular concerns raised over the conduct of the Master’s office.
While commending the effort to modernise the Administration of Estates Act, senators raised critical concerns about the implications of its proposed changes during the second reading of the Administration of Estates Amendment Bill (H.B. 3A, 2024) in the Senate on Tuesday.
“I would like to welcome the move to closely look into our inheritance laws, particularly the Administration of Estates Act as it stands,” said Senator Kucaca Phulu.
Phulu noted the importance of considering modern inheritance tax and the administration of estates, lauding the separation of the Master’s Office from the Judicial Services Commission (JSC).
“Certainly, the thrust one can see is to ensure that the administration of estates is made easier, becomes transparent, and yes, the whole idea of separating the Master’s Office from the JSC so that it can act and not act in its case, is welcome.”
However, Phulu expressed concern over the conduct of officials in the Master’s Office, particularly regarding the handling of small estates. He noted instances where properties were sold under the direction of the Master, often at the behest of executors, leading to loss of property for the estate beneficiaries.
“Sometimes these executors become greedy and the main target is to sell something so that fees may be realized by the executor himself,” he said, calling for more accountability and judicial review in the decisions made by the Master and executors.
“We would want the Minister, as they deal with this Act, to look at that kind of scenario where people want more accountability and better accountability.”
Phulu specifically criticised Section 26 of the Bill, arguing that it makes it difficult to review the Master’s decisions.
“It really gives the Master a free pass in terms of the decisions that he makes because effectively, even if a court can see an injustice, as long as they have not all signed together, the court is debarred from hearing the matter,” he explained.
Turning to the issue of inheritance tax, Phulu highlighted its historical context and its disproportionate impact on poor families.
“State tax has a long history, and in fact, there is a question of whether it is desirable at all…” he noted, warning that high taxes on modest estates could undo the progress made by families who have worked hard to acquire property.
“I have one house, I have one wife and my children or I have two houses, three wives and our children and I have worked all my life for this. Probably, I bought the house when I was in my 50s, when I was just about to die and finally provide a home to my widow and the children. I die and I am suddenly faced with this huge tax on my death and the only asset is my house where my children live and yet there is this huge tax that is there that I must pay to the Government,” Phulu said.
He argued that such taxes force families to sell their only home to pay the government, setting them back.
Phulu advocated for a more compassionate approach, suggesting that the fiscus should continue to support the administration of estates to prevent undue financial burdens on citizens.
“If these fees were coming from the fiscus, yes, it burdens the fiscus but that is why the fiscus is there, sometimes it must take care of the poor,” he argued, reiterating the need for careful consideration of the amendments to ensure they do not inadvertently harm those they aim to protect.
Minister of Justice, Legal and Parliamentary Affairs Ziyambi Ziyambi said the bill is important in improving the administration of the Master of the High Court’s office.
“Accountability and efficiency are necessary for such an office whose responsibility, among others, is to cater for our widows, widowers, and orphans,” he said.
Ziyambi highlighted Clause 3, which proposes the establishment of a governing board for the Master’s office, ensuring records are maintained and transferred under the Master’s direction. He said this aims to address public concerns and streamline services by allowing documents to be lodged with assistant Masters in provinces.
The Minister also underscored the importance of gender balance and regional representation in board appointments, aligning with Sections 17 and 18 of the Constitution. He added that the Master will serve as an ex-officio board member, whose “insights will be valuable to enable better service delivery.”
Although the board operates independently, the Minister retains the authority to provide policy directions within “the scope of the minister’s portfolio and subject to certain specifications.”
Ziyambi said the Bill also provides for the continuation of the guardian’s fund under the operation of Ordinance No. 105, of the Cape of Good Hope, to cater for all who are legally incapable or lack the capacity to manage their affairs, with proper accounts to be opened in respect of the above.
Funding for the Master’s office will come from the Treasury and operational fees.
