South Africa: Capital Gains Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Should I Buy My Residential Property In My Own Name, In A Company, Or In A Trust?

When purchasing residential property in South Africa, one of the most important decisions is the choice of ownership vehicle.

South Africa Tax

BI

Barnard Inc.

East Africa Trends (Video)

David A. Asiedu connects with our East African office heads to explore key trends and opportunities shaping the region's evolving business landscape...

South Africa Commercial

E

ENS

The Sale Of Shares In A Property-Owning Company: How It Works And The Tax Implications

When a property is registered in the name of a company rather than in an individual's name, the sale of that property is often structured as a sale of shares in the company.

South Africa Tax

BI

Barnard Inc.

Costs Involved In The Conveyancing Process

Buying or selling a property in South Africa is not just about signing a contract, it is a legal and financial journey that involves a range of professionals...

South Africa Real Estate

FW

Fairbridges Wertheim Becker

Tax Law Tightens For SA Trusts With Offshore Beneficiaries

South Africa Tax

Beach Weather | Legal Marketing

Section 45 Of The Income Tax Act: The Tax-Free Shuffle Within Corporate Groups

South Africa Commercial

BI

Barnard Inc.

Tax-Deferred Growth Through Corporate Rollovers

South Africa Commercial

BI

Barnard Inc.

The Legal And Operational Framework For Unbundling Transactions In Accordance With Section 46 Of The Income Tax Act

South Africa Commercial

BI

Barnard Inc.

Section 44 Of The Income Tax Act And The Art Of Tax-Efficient Amalgamations And Mergers

South Africa Commercial

BI

Barnard Inc.

The Statutory Provisions And Real-World Application Of Asset-For-Share Transactions Under Section 42 Of The Income Tax Act.

South Africa Tax

BI

Barnard Inc.

Public Benefit Activities Vs Non-Profit Organisations: A South African Guide To Tax-Exempt Status

South Africa Commercial

BI

Barnard Inc.

Africa Tax In Brief

E

ENS

SARS Clarifies Tax Implications When Depreciable Assets Become Trading Stock: Interpretation Note 137

South Africa Tax

E

ENS

Why South African Entrepreneurs Should Consider Setting Up Offshore To Attract Foreign Investment

South Africa Government

TS

The Sovereign Group

Launch Of The OAPILEX Database

South Africa IP

AA

Adams & Adams

Leave To Appeal Landmark Crypto Judgment Granted

South Africa Technology

E

ENS

Will October 2025 See The End Of South Africa's Greylisting Headache?

South Africa Government

E

ENS

Breaking Borders To Combat Financial Misconduct

South Africa Finance

E

ENS

Re-instatement Of Companies And Close Corporations Process Digitised By CIPC

South Africa IP

AA

Adams & Adams

ENS Tax In Brief - Issue 141

Below, please find issue 141 of ENS' Tax in brief, a snapshot of the latest tax developments in South Africa.

South Africa Tax

E

ENS

Is A Wealth Tax Inevitable? How To Stay Ahead Of Policy Changes

With the 2025 Budget Speech fast approaching, speculation is mounting over whether South Africa will introduce a wealth tax as part of broader fiscal reforms. With growing concerns about revenue shortfalls.

South Africa Tax

Ai

Andersen in South Africa

It's Not All VAT - 2025 Budget Speech Predictions

In an outcome that could not have been predicted, for the first time in 30 years of democracy, South Africa's budget speech was not presented by South Africa's Minister of Finance, Enoch Godongwana on 19 February 2025...

South Africa Tax

E

ENS

Africa Tax In Brief

AFRICA: Suggested approach to drafting transfer pricing legislation updated by ATAF...

E

ENS

ENS Tax In Brief

South Africa Tax

E

ENS

The Limits Of New Grounds Of Appeal

South Africa Tax

E

ENS

ENS Tax In Brief - Issue 132 | 2024-10

South Africa Tax

E

ENS

Courts Will Not Perform 'Linguistic Surgery' On Statutes To Obtain A Litigant's Desired Interpretation

South Africa Tax

F

Fasken

ENS Tax In Brief

South Africa Tax

E

ENS

ENS Tax In Brief

E

ENS

ENS Tax In Brief

South Africa Tax

E

ENS

South African Court Dismisses Billionaire's Appeal On Existence Of 'Tax Debt'

South Africa Tax

TS

The Sovereign Group

Tax Savvy: Understanding South Africa's Tax Regime For Foreign Enterprises

South Africa Tax

Ai

Andersen in South Africa

New Treatment Introduced For Trust Distributions To Non-Tax Residents

South Africa Tax

TS

The Sovereign Group

ENS Tax In Brief

Below, please find issue 129 of ENS' tax in brief, a snapshot of the latest tax developments in South Africa.

South Africa Tax

E

ENS

South African Court Dismisses Billionaire's Appeal On Existence Of 'Tax Debt'

South Africa's Supreme Court of Appeal (SCA) held that a tax debt exists regardless of there being an assessment in dismissing an appeal brought by billionaire businessman Christo Wiese...

South Africa Tax

TS

The Sovereign Group

Tax Savvy: Understanding South Africa's Tax Regime For Foreign Enterprises

Expanding your enterprise to a new country is an exciting undertaking, but often comes with its own set of challenges, particularly related to domestic and international tax aspects.

South Africa Tax

Ai

Andersen in South Africa

New Treatment Introduced For Trust Distributions To Non-Tax Residents

The South African Income Tax Act was amended to align the tax treatment of income distributions from trusts to non-resident beneficiaries with the tax treatment of capital distributions...

South Africa Tax

TS

The Sovereign Group

South African Tax Implications Of Distributions From Foreign Subsidiaries – Some Offshore "Homework" Required

South Africa Tax

E

ENS

Africa Tax In Brief

Following the release of the OECD's latest transfer pricing report regarding Amount B of Pillar One, the African Tax Administration Forum ("ATAF") in a press release on 19 February 2024...

South Africa Tax

E

ENS

2024 Budget Speech - Tax Proposals

On 21 February 2024, the Minister of Finance, Enoch Godongwana, delivered the 2024 budget speech.

South Africa Tax

F

Fasken

Collateral Arrangements And Repos In Respect Of Equities And Bonds: A South African Tax Perspective

Although the overall economics of repurchase arrangements ("repos") and collateral arrangements may be comparable in certain instances, the legal nature of these transactions...

South Africa Tax

E

ENS

Section 42 Asset-For-Share Transactions: The Unsuspected Dangers When Transferring Immovable Property

Section 42 of the Income Tax Act, Act 58 of 1962 (herein the "ITA"), allows for the tax implications, normally associated with a disposal of assets...

South Africa Tax

BI

Barnard Inc.

Tax Implications Of Setting Up Operations And Corporate Restructuring

South Africa Tax

Ai

Andersen in South Africa

How SARS Assesses The Investment Income For Spouses Married In Community Of Property (COP)

South Africa Tax

SG

SNG Grant Thornton

Africa Tax In Brief

E

ENS

Share Loans And Repos: A South African Tax Perspective

South Africa Tax

E

ENS

Africa Tax In Brief

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ENS

Africa Tax In Brief (May 2023)

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ENS

Unmasking Trust Ownership: The Introduction Of Beneficial Ownership Registers In South Africa

South Africa Tax

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Fasken

Thinking About Moving Intellectual Property Offshore? Here's What You Need To Know

South Africa Tax

AA

Adams & Adams

Proposed Change To The Tax Treatment Of Trust Income Vested In Non-resident Beneficiaries

South Africa Tax

E

ENS

Externalising IP?- What Do You Need To Know

South Africa Commercial

E

ENS

Another Reminder That SARS Bears The Onus Of Proving Understatement Penalties

South Africa Tax

E

ENS

SCA Rules On The Imposition Of USP Where A Taxpayer Relied On An Opinion

South Africa Tax

E

ENS

Tax Considerations For Disposing And Acquiring Of Loan Accounts Owing By Connected Persons At A Price Less Than Base Cost Or Face Value

South Africa Tax

E

ENS

Avoid Future Headaches: Raising All Grounds Of Objection Is Critical In SARS Tax Disputes

South Africa Tax

E

ENS

Advancing Gender Equity: The Impact Of The 2018 Mining Charter And Taxation

South Africa Tax

E

ENS

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Re-Introduction Of Capital Gains Tax – What Is Its Impact? (Video Content)

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