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Filter: Tax
SARS raises the penalty bar

04 March 2026,  Dr Candice Reynders

Claiming a bona fide error may soon be far more difficult.

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2108
Article
Trust loans and their tax consequences

04 February 2026,  Dr Candice Reynders, Johnny Davis

What starts as a straightforward trust loan can trigger ongoing tax exposure and estate-duty risk. Here’s what you need to... know.

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9809
Article
The evolution of Estate Planning: Integrated solutions for modern wealth?

04 September 2025,  André van Niekerk, Dr Candice Reynders, Francois Fouché

Effective estate planning relies on a team of experts to protect and grow your wealth.

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8454
Article
SARS + AI = No place to hide

16 July 2025,  Tanya Strauss

SARS has entered its AI era — and the taxman is watching more closely than ever.

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6550
Article
Navigating financial emigration

16 April 2025,  Dr Candice Reynders, Tanya Strauss

In recent years, South Africa has seen a notable rise in financial emigration. This shift comes with significant tax implications,... as individuals who cease to be tax residents must navigate complex regulations and financial considerations. Understanding these implications is crucial for anyone considering this move.

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3025
Article
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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15402
Article
Three’s a crowd? SARS, Trusts and Beneficial Ownership

22 April 2024,  Dr Candice Reynders, Elani Volschenk

The General Laws Amendment Act 22 of 2022 (“Amendment Act”) promulgated as part of legislative framework changes by South Africa... to curb money laundering, has introduced key changes to the trust environment, requiring extensive beneficial ownership and other reporting by trusts. SARS is also aligning its tax and data collection imperative with these changes by requiring similar reporting as part of trust tax submissions. In this article, we review the impact of these changes on trusts.

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5972
Article
Is the trust dead? Long live the trust!

22 April 2024,  André van Niekerk, Dr Candice Reynders

Many clients, when we suggest using a trust for their estate or corporate structuring, enquire whether a trust is still... a safe option to consider. This question likely stems from the negative publicity trusts have received over the last few years, along with the high taxation imposed by SARS. However, our answer is always the same, if used correctly and for the right purpose, then 'Yes’, a trust is still a good option to be considered. In this article, we explain why we still consider a trust to be relevant.

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3457
Article
Why a clean donation can have sticky consequences

21 February 2024,  Dr Candice Reynders

A donation, made with the best of intent, may still land you in ‘hot’ water with SARS. In this article,... we explain why a donation could result in donations tax being payable to SARS and when and how this could happen.

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6613
Article
New SARS beneficial ownership disclosures when filing your trust tax returns

29 November 2023,  Elani Volschenk

Trustees should take note of additional requirements relating to the filing of provisional Trust tax returns in January 2024 as... SARS climbs on the beneficial ownership reporting train.

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6788
Article
Tread carefully when considering debt-to-equity restructuring

26 July 2023,  Dr Candice Reynders

Converting or exchanging debt that is owed by a company into shares in that same company has long been used... as a debt restructuring tool. There are, however, very fine lines that surround this solution and it needs to be structured correctly to ensure that no unintended tax consequences arise. In this article, we briefly highlight a few considerations in relation to such restructuring.

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2675
Article
Important notice for trustees: Enhanced requirements for filing tax returns with SARS

03 July 2023,  Elani Volschenk

With the General Laws (Anti-Money Laundering and Combating Terrorism Financing) Amendment Act 22 of 2022 (“Amendment Act”) having come into... full effect on 1 April 2023, SARS has updated its Income Tax Return Wizard system to enable SARS to intensely verify the information submitted during tax return season.

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4645
Article

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