Executor vs enduring power of attorney in New Zealand
An enduring power of attorney (EPA) lets someone act for you while you are alive. It "shall cease to have effect" when the donor dies (Protection of Personal and Property Rights Act 1988, section 106(1)(b)). An executor is the person named in your will to deal with your estate after you die, usually after the High Court confirms the will by granting probate. The two roles do not overlap: the attorney's authority stops at death and the executor's work starts there.
The core difference
| Enduring power of attorney | Executor | |
|---|---|---|
| Acts for | The donor, while they are alive | The estate, after the person has died |
| Created by | A signed and witnessed EPA form | Being named in a will |
| Covers | Property, or personal care and welfare, or both (separate EPAs) | Gathering assets, paying debts and tax, distributing under the will, and dealing with the funeral |
| Starts | Immediately, or only on incapacity, as the donor chooses (property EPA) | On death; probate confirms the executor's authority |
| Ends | On the donor's death, revocation, or the other events in section 106 | When the estate is administered |
| Needs a court order | No, unless a dispute arises | Often a grant of probate, but not always |
Sources: Protection of Personal and Property Rights Act 1988 (version as at 1 April 2026); Community Law: Choosing an executor; govt.nz: Wills, probate and estates.
The attorney: what the role is
An EPA is made on a prescribed form, and the donor's signature is witnessed by a lawyer, a qualified legal executive or an authorised officer of a trustee corporation, who explains the effects and certifies that there is no reason to suspect incapacity or undue pressure (section 94A). An attorney must be an individual aged 20 or over, not bankrupt, and not subject to a personal or property order, or a trustee corporation; a personal care and welfare EPA can name only one individual (section 95(3) and 98(2)).
The attorney must act in the donor's best interests, consult, keep records while the donor is incapable, and may not benefit from the donor's affairs unless the EPA, the court or an exception allows it. The Family Court can review an attorney's decisions, including after the donor has died, and can revoke an attorney who is not acting in the donor's best interests (sections 103 and 105). Our guide to power of attorney misuse covers how to raise concerns, and the power of attorney guide covers setting one up. Published prices from Public Trust and law firms we checked run from about $219 to over $1,000 per EPA, depending on provider and complexity; govt.nz gives no figure.
The executor: what the role is
An executor is the person, or a trustee company, named in the will. Their job is to identify and gather the property, sell it if necessary, pay debts and tax, distribute what remains under the will, and carry out the person's wishes as far as legally possible. They are also responsible for the body, the funeral arrangements and the burial or cremation, and the executor has the final say on that, whatever the will says; tikanga Māori must be considered (Community Law: Choosing an executor). Executors can be paid only if the will provides for it. Nobody has to agree to be named, so a named executor may refuse the role after the death (Community Law).
Probate is a High Court order confirming the will and the executor's authority. As at 20 October 2026 the fee is $275 (Ministry of Justice: Probate information). The Ministry's guide says a typical time is 15 working days unless more information is needed, while govt.nz says it usually takes 6 to 8 weeks. Neither is a promise. A court order may not be needed for small amounts: many banks, KiwiSaver providers and insurers may release funds without one if the total held is under $40,000 per institution (Ministry of Justice: Applying for probate, a practical guide). Our guide to executors and probate go further, and the page on executor versus trustee covers the third role.
Where one ends and the other begins
govt.nz is direct about the moment of death: "Your EPA ends when you die. Your will takes effect instead, if you have one." After the donor dies, the attorneys:
- do not have any authority to deal with property or personal care and welfare needs
- cannot make any more decisions on the donor's behalf
- must not access or operate the donor's bank accounts and other financial and property assets
- should tell the organisations they dealt with, starting with the bank.
"Only the executors of your will can deal with your financial and property assets after you die." If there is no will, "no one has authority until probate or letters of administration are granted" (govt.nz: Create an enduring power of attorney, last updated 21 January 2025). See letters of administration.
What happens to bank accounts
Once the bank is told of the death, it freezes the accounts, unless they are joint accounts and the other owner is alive. That happens whether or not an EPA was on file. So an attorney who has been paying the bills from the donor's account has to stop at death. Banks can release money for funeral costs without the person being executor or waiting for probate (govt.nz: What to do when someone dies).
Can one person be both?
We found nothing in the sources we read that prevents one person from being both an attorney and an executor, and the roles are often given to the same trusted person. Because the roles are in different periods, the hand-over matters.
- Stop acting under the EPA the day the donor dies. Tell the other attorneys and successor attorneys that the EPA is no longer valid.
- Notify the bank and other organisations, starting with the bank.
- Do not access or operate the donor's bank accounts or other assets after death. Joint accounts with a living owner are the exception to the freeze.
- Start the executor process: find the will, and apply for probate if you need it.
- Keep your EPA records. They may be reviewed after death.
Where the same person holds both roles, conflicts can arise, for example if they are also a beneficiary. An executor can also be a beneficiary, though Community Law notes that choosing someone who is not a beneficiary helps keep them impartial. If you are unsure, ask a lawyer.
Funeral costs while the estate is sorted out
The funeral often has to be paid before the estate is settled. Work and Income's Funeral Grant is up to $2,697.43, subject to its tests (Work and Income: Funeral Grant). Our funeral insurance hub covers cover that can be taken out ahead of time.
Cover arranged in advance is one way to reduce that gap. Momentum Life's Funeral Insurance, issued by Momentum Life Limited, is open to New Zealanders aged 40 to 75, with acceptance guaranteed and no health questions. The benefit is a fixed $3,000 to $30,000 towards costs, total premiums can end up larger than the benefit, and the benefit may not cover the whole funeral. In the first 24 months it pays only for accidental death (death within 90 days of the accident); for any other death in that window the premiums paid for that person are refunded. Momentum Life Limited's A.M. Best rating is B (Fair), affirmed on 11 February 2026 (Momentum Life: financial strength). See Momentum Life Funeral Cover for details. For the wider steps after a death, see when someone dies.
Adviser's view
The two roles do not overlap in time. An enduring power of attorney ends when the donor dies, and only the executors of the will, or an administrator if there is no will, can deal with the estate. One person can be named for both jobs, but they are different jobs with different rules, so plan the hand-over.
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Cite this page QuoteHub NZ (2026). Executor vs Power of Attorney NZ: Key Differences. www.quotehub.co.nz/guides/estate/executor-vs-power-of-attorney-nz. Updated 2026-10-20.
References
- Protection of Personal and Property Rights Act 1988
- govt.nz: Create an enduring power of attorney
- govt.nz: Wills, probate and estates
- govt.nz: What to do when someone dies
- Community Law: Choosing an executor
- Ministry of Justice: Probate information and guidance
- Ministry of Justice: Applying for probate, a practical guide (PDF)
- Work and Income: Funeral Grant
- Momentum Life: Financial strength
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