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Filter: Capital Gains Tax
The hidden tax of generosity

26 February 2026,  Dr Candice Reynders

What seems like a simple act of giving can trigger multiple layers of tax, from donations tax to capital gains... and income tax.

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SA trusts, offshore heirs, and a 45% surprise

16 July 2025,  Elani Volschenk

Including a child abroad in your SA trust? Recent tax changes could make it costly.

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Selling your property? Watch out for lurking capital gains tax

01 July 2025,  Corlia van Zyl

Before you count your profit, watch out for what’s quietly lurking beneath — capital gains tax. Here’s what every homeowner,... investor, and trustee should know before signing on the dotted line…

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Capital gains distributions between trusts – who gets taxed?

03 December 2024,  Dr Candice Reynders

Can the conduit principle be used in structures where there are multiple trusts? This issue has recently been heard by... the Constitutional Court in the case of Thistle Trust v Commissioner for the South African Revenue Service (CCT 337/22) [2024] ZACC 19 which has guided how to tax capital gains in multi-tiered trust structures.

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The taxes applicable to a deceased estate

29 May 2024,  André van Niekerk, Tebello Setleko

When a person passes, their estate must be reported to SARS and so becomes a new taxpayer with various taxes... applicable. If the deceased had foreign assets, international taxes may also apply. The executor of the deceased estate is responsible for handling all tax matters related to the deceased estate, which can become quite complex, depending on the nature of the estate. In this article, we look at some of the most important taxes applicable to a deceased estate.

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You must take capital gains tax into account in your estate planning

04 October 2023,  André van Niekerk, Annelize van der Bank

When assisting clients with estate planning and discussing the tax considerations applicable to their estate upon their death, an often... misunderstood and unplanned for consequence following a death is capital gains tax (“CGT”). In this article, we take a closer look at some of the considerations that come into play with respect to CGT and how regular review of your estate plan is important to ensure that the latest tax considerations have been incorporated into your estate plan.

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