Tax Law

Insights into tax law from South Africa’s leading tax lawyers and other tax professionals, examining tax legislation and case law. Find the latest articles and legal opinions with regards to SARS’ conduct, the taxation of local and foreign entities and assets, and the tax consequences of individual and corporate activities, ranging from loans, trusts, share buybacks, REITS, import and export, and more.


Share buy-back transactions

Share buy-backs have become a very common mechanism for exiting an investment in a South African company since the introduction of dividends tax in April 2012. One of the reasons for this is that a share buy-back is advantageous from a tax perspective when compared…

Budget 2017: Personal Income Tax

In the 2017 Budget Speech, Minister Gordhan noted that (for the first time since 2009/10) tax revenues have not kept pace with economic growth.  The projected tax revenue shortfall for 2016/17 is ZAR 30.4 billion – the largest shortfall relative to budgeted estimates…


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