Om te “t” of nie te “t” nie…, dit was die vraag. Gedurende die afgelope 18 maande het die verslagdoeningsraamwerk wat trusts reguleer en die daaropvolgende […]
Die Inkomstebelastingwet bepaal dat alle trusts op ‘n jaarlikse basis ‘n inkomstebelastingopgawe (ITR12T) moet indien. Die nakoming van hierdie bepalings is egter die afgelope paar jare […]
The operation of trusts in South Africa and the roles and responsibilities of trustees underwent a wide variety of changes from various sources this year. The […]
Die werking van trusts in Suid-Afrika en die rolle en verantwoordelikhede van trustees het die jaar ‘n wye verskeidenheid veranderinge vanuit verskeie oorde ondergaan. Die veranderinge […]
Die Staatskoerant gedateer 29 Desember 2022, bevat verskeie wysigings aan die Wysigingswet van 2022 op die Algemene Wette (teen Geldwassery en Bekamping van Terrorismefinansiering) (“Wysigingswet”), insluitend […]
When is it appropriate to set up a trust? A trust and the use thereof is often associated with complex wealth structures and frequently the potential […]
What is a usufruct? A usufruct is a limited real right given by the testator/testatrix to someone (“usufructuary”) other than the person (“heir”) to whom an […]
A trust is an effective and efficient vehicle to use in one’s estate planning and planning for a family’s (financial) future. National Treasury, in association with […]