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Wills, Estates & Trusts

Description
Legislation

This topic contains news and insights which examine legislation and case law concerning intestate and testate succession, wills, estate planning, inter vivos and mortis causa trusts, and the taxation of trusts.

Trust Property Control Act 57 of 1988

Wills Act 7 of 1953

Honoré’s South African Law of Trusts

About this publication: Trusted for over 50 years, this accessible, comprehensive and practical commentary has been written with the needs of the practitioner, the trustee and the academic jurist in mind. The sixth edition of Honoré’s South African Law of Trusts…

Provided By Juta

Section pertaining to “surviving spouse” in Wills Act declared unconstitutional

In a landmark case handed down by the Constitutional Court on Friday 29 June 2018 in the matter of Moosa and Others v Minister of Justice and Correctional Services and Others[1], Section 2C (1) of the Wills Act 7 of 1953 (“the Wills Act”), was confirmed to be unconstitutional.…

Provided By Gildenhuys Malatji Incorporated

by Celeste du Plooy

Interest free loans and trusts

The recent introduction of section 7C to the Income Tax Act brought the taxation of trusts, and the funding thereof specifically, under the spotlight again. Briefly,...

by Brian Kahn Inc Attorneys

Interest free loans and trusts

Is your Will valid?

Two things in life are certain – death and taxes. When we die, we have one last chance to do what we want with our...

by Abrahams & Gross

Is your Will valid?

Trust litigation – Who can institute a claim and which court has jurisdiction?

This article deals with the questions of who can institute litigation on behalf of a trust, as well as with the question of how jurisdiction...

by Brian Kahn Inc Attorneys

Trust litigation – Who can institute a claim and which court has jurisdiction?

State sets up trust to compensate victim after four year battle

Towards the end of last year, the Pretoria High Court granted judgment in favour of the plaintiff, Advocate JC van Eeden, who is the curator...

by Jean-Ray Pearton

Budget 2018 tax highlights

The Minister of Finance, Malusi Gigaba, delivered South Africa’s 2018 Budget speech to Parliament on 21 February 2018. In his speech the Minister noted that...

by Tanya Pollak and Mmueledi Monatisa

Budget 2018 – Key changes

The 2018 Budget was presented by Minister Malusi Gigaba before parliament on 21 February 2018. The 2018 tax proposals are projected to raise ZAR36 billion. The key...

by Natalie Napier

Budget 2018 – Key changes

Should you be charging interest on loans made to a trust?

When will s7C apply? Clients who have made, as well as those who are considering making, interest-free or low-interest loans to trusts must take note of...

by Johan Greyling

Death Rehearsal 101 – It’s never too early to get your affairs in order

My uncle, who just turned 95, recently invited me to his death rehearsal. Despite what may immediately come to mind, a death rehearsal is not...

by Roy Bregman

Death Rehearsal 101 – It’s never too early to get your affairs in order

Requirements for drafting a valid will in South Africa

Why do I need a will? When you kick the bucket, chances are that your estate won’t matter much to you, but do you want your...

by Dean Raviv

Voluntary disclosure of undeclared foreign assets in offshore trusts

In the context of trusts situated in foreign participating jurisdictions, the Common Reporting Standards (“CRS”) require the trustees to identify the settlor, beneficiaries and other...

by Hannelie La Grange

Voluntary Disclosure

The Special Voluntary Disclosure Programme: An update and some practicalities and predicaments

The Special Voluntary Disclosure Programme (“SVDP”) kicked off on 1 October 2016 and runs until the end of June 2017. The SVDP consists of an...

by Werksmans Attorneys

The Special Voluntary Disclosure Programme: An update and some practicalities and predicaments

The South African taxation of trusts: Recent developments

The Davis Tax Committee’s (“DTC”) first interim report was released in July 2015 (the “First Report”) and made various significant recommendations to the Minister of...

by Robert Gad and Alexa Muller

The South African taxation of trusts: Recent developments

Taxation of investment vehicles in real estate (REITS & controlled companies)

A traffic standstill is rarely the result of retail specials; however, on 28 April 2016 the greater Johannesburg area had a gridlock on major highways...

by Nthabiseng Baloyi

Taxation of investment vehicles in real estate (REITS & controlled companies)

Proposed Changes To Interest-Free Loans To Trusts

The draft Taxation Laws Amendment Bill, 2016 (TLAB) was published on 8 July 2016 and contains an interesting proposed amendment to the tax laws governing...

by Robyn Armstrong

Proposed Changes To Interest-Free Loans To Trusts

The legal advantages of marriage

Beyond having someone to call “hubby”, there are other benefits enjoyed by partners who are bound by a legally recognised marriage. This includes: Duty of support: If...

by Chantel Cronje

The legal advantages of marriage

Settlor beware: Control over trust assets

The establishment of an offshore discretionary trust (“the Trust”) by a South African tax resident person (“ Settlor ”) gives rise to various South African tax considerations. In...

by Alexa Muller and Robert Gad

SARS Amendments To The Trust Income Tax Return For 2015

During the 2014 tax year, the South African Revenue Service (“SARS”) introduced a new income tax return for trusts (ITR12T) which was much more comprehensive...

by Jenny Klein

SARS Amendments To The Trust Income Tax Return For 2015

Deceased estate – Right to claim maintenance

South African law upholds the principle of freedom of testation. This means that people have control over the devolution of their estates in that they...

by Smith Tabata Buchanan Boyes

right to claim maintenance

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