South Africa: Trusts

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South Africa Budget 2026 – Key Takeaways For International Wealth Structuring

South Africa's 2026 Budget, delivered by Finance Minister Enoch Godongwana on 25 February, signals a period of relative fiscal stability after several years of pressure on public finances...

South Africa Tax

TS

The Sovereign Group

Regulatory Compliance For Trusts In South Africa

A trust is a legal arrangement whereby a person or entity (i.e. the trustee), holds and manages assets on behalf of another person (i.e. beneficiary) according to terms set out by the person...

South Africa Commercial

BI

Barnard Inc.

The Requirement Of Joint And Unanimous Action By Trustees

The decision of the Supreme Court of Appeal ("SCA") in Shepstone & Wylie Attorneys v De Witt has reaffirmed that, unless the trust deed provides otherwise, trustees must act jointly for the trust to be bound by their acts.

South Africa Litigation

E

ENS

What, The FIC, Is Beneficial Ownership?

In terms of section 21B of the Financial Intelligence Centre Act 38 of 2001 ("FICA"), as amended by the General Laws (Anti-Money Laundering and Combating Terrorism Financing) Amendment Act 22 of 2022...

South Africa Commercial

E

ENS

ESOP Trusts For Private Companies – Heads You Win, Tails You Win

South Africa Commercial

BI

Barnard Inc.

Providing Vested Rights In Respect Of Discretionary Trusts

South Africa Commercial

E

ENS

B-BBEE Trust Governance For Renewable Energy In South Africa

South Africa Energy

Ai

Andersen in South Africa

Navigating South Africa's New Beneficial Ownership Requirements: A Guide For Trusts

South Africa Commercial

E

ENS

South Africa Requires Enhancements To Trust Beneficial Ownership Information

South Africa Commercial

TS

The Sovereign Group

Trustee Compliance: Existing And Upcoming Master's Office And SARS Reporting Deadlines

South Africa Commercial

E

ENS

South Africa Brings New Measures For Beneficial Owners Of Trusts Into Force

South Africa Commercial

TS

The Sovereign Group

South Africa Requires Reporting Of The Beneficial Ownership Of Trusts

South Africa Government

TS

The Sovereign Group

Trustees Under Scrutiny: Demystifying South Africa's Legal Changes For Enhanced Compliance

South Africa Commercial

E

ENS

Nexia SAB&T Insight Guides

South Africa Commercial

NS

Nexia SAB&T

Unlocking Cross-border E-commerce In South Africa

South Africa Commercial

E

ENS

COFI Heads To Parliament: A New Era For Financial Conduct Regulation

South Africa Finance

E

ENS

South Africa Signals Strong Momentum Toward ISSB Adoption, But Is Corporate South Africa Ready?

South Africa Commercial

SG

SNG Grant Thornton

Casting The Net Wider: FIC Issues New Guidance On Credit Providers And The Crypto Travel Rule

South Africa Technology

E

ENS

On The Right Track: South Africa’s Rail Reform Revolution

South Africa Finance

E

ENS

How To Set Up An Offshore Trust – Five Key Factors To Consider

These are among the questions facing many South African taxpayers – and for a growing number, the answer lies in offshore trusts.

South Africa Government

TS

The Sovereign Group

Verification Of Clients Under FICA And The Dangers Of Asking For Too Much

The recent case of Nedbank Limited v Houtbosplaas (Pty) Ltd and Another raises interesting considerations for accountable institutions aiming to comply with their obligations under the...

South Africa Commercial

E

ENS

Dealing With Disputes Amongst The Trustees Of A Testamentary Trust

A matter involving a dispute amongst the trustees of a testamentary trust was recently heard in the Gauteng Division of the High Court.

South Africa Litigation

SI

SchoemanLaw Inc.

How South African And Offshore Trusts Differ

As more South Africans establish trusts outside the country, Grant Barbour, Managing Director - Private Client, examines the key differences that advisers and individuals need to be aware of.

South Africa Commercial

O

Ocorian

Tax In Brief | Issue 60

South Africa Tax

E

ENS

To Trust Or Not To Trust: The Dilemma Surrounding Broad Based BEE Trusts

South Africa Commercial

Tf

Tabacks

Removing Trustees – Not Such An Easy Task…

South Africa Litigation

SI

SchoemanLaw Inc.

Change In Trust Account Interest From 1 March 2019: No Need To Panic

South Africa Finance

DV

Dykes Van Heerden Inc

Offshore Trusts: The Basic Considerations And Recent Amendments

South Africa Tax

E

ENS

Far-Reaching Proposed Changes To The Taxation Of Foreign Trusts

South Africa Tax

E

ENS

Budget 2018: Wealth Perspective

South Africa Tax

Pv

Pieter van der Zwan & Associates

Unintended Consequences Of The New CFC Rules

South Africa Tax

E

ENS

Share Incentive Schemes: The Role Of Trusts

South Africa Commercial

Pv

Pieter van der Zwan & Associates

Tax Proposals Affecting Trusts

South Africa Commercial

Pv

Pieter van der Zwan & Associates

Budget 2018: Wealth Perspective

The most significant proposals in the 2018 Budget Review will probably affect all taxpayers in South Africa, not only those with accumulated wealth.

South Africa Tax

Pv

Pieter van der Zwan & Associates

Unintended Consequences Of The New CFC Rules

South Africa imposes taxes on worldwide income of residents.

South Africa Tax

E

ENS

Share Incentive Schemes: The Role Of Trusts

Share incentives schemes often involves the use of trusts to administer the awards made to employees.

South Africa Commercial

Pv

Pieter van der Zwan & Associates

Tax Proposals Affecting Trusts

A number of amendments proposed by the National Treasury are, if implemented in their current form, likely to significantly impact on trust structures.

South Africa Commercial

Pv

Pieter van der Zwan & Associates

Trusts – Should You Be Charging Interest On Loans Made To A Trust

South Africa Commercial

ST

Smith Tabata Buchanan Boyes

Voluntary Disclosure Of Undeclared Foreign Assets In Offshore Trusts

The CRS require the trustees to identify the settlor, beneficiaries and other natural persons exercising ultimate effective control and report the necessary financial information to the relevant foreign revenue authority.

South Africa Tax

E

ENS

The South African Taxation Of Trusts: Recent Developments

The Davis Tax Committee's first interim report was released in July 2015 and made various significant recommendations to the Minister of Finance regarding the taxation of trusts in South Africa.

South Africa Tax

E

ENS

Settlors Beware: Control Over The Assets Of A Trust

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.

South Africa Tax

E

ENS

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 than its predecessor.

South Africa Tax

E

ENS

Taxation Of Trusts Revisited

South Africa Tax

E

ENS

Renewed Focus On High Net Worth Individuals: The Krok Judgment

South Africa Tax

E

ENS

Trusts As Shareholders And Buy And Sell Agreements

South Africa Commercial

SI

Schoemanlaw Inc

Employee Share Schemes Where (Inter Vivos) Trusts Are Shareholders

South Africa Commercial

SI

Schoemanlaw Inc

Can You Trust Your Trust?

South Africa Commercial

E

ENS

The Future Taxation Of Trusts

South Africa Tax

E

ENS

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