Probate is literally the proving of the validity of a Will. When a person dies, it may be necessary to apply to court to obtain a formal Certificate to prove the executor’s authority to deal with the estate. If the person died with a Will, the application is called an Application for a Certificate of Appointment of Estate Trustee With a Will. If the person died without a Will, the application is called an Application for a Certificate of Appointment of Estate Trustee Without a Will.
When probate is required, the executor has to give formal notice to the beneficiaries and also has to pay a tax, commonly referred to as probate tax.