South Africa: 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.

Taxpayer TAT: What The Test Case Interlocutory Judgment Means For ETI Disputes

The Tax Court has refused SARS's application to amend its rule 31 statement in the ETI test case that will determine the outcome of ETI disputes faced by over 400 employers. The judgment raises questions about who bears the cost when SARS causes delays.

South Africa Tax

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Webber Wentzel

Remote Work And PE: What The OECD's New Framework Clarifies, And What It Leaves Unresolved

The 2025 Update to the OECD Model Tax Convention Commentaries provides guidance on when a home or remote location can give rise to a fixed place of business PE under Article 5(1).

South Africa Tax

WW

Webber Wentzel

Can Taxpayers Lose By Challenging SARS? - The Hidden Risks In Transfer Pricing Disputes

When taxpayers dispute an assessment, the expectation is straightforward: either the taxpayer wins and the assessment is reduced, or the South African Revenue Services (SARS) wins and the assessment remains unchanged.

South Africa Tax

WW

Webber Wentzel

Taxation Of Foreign Pensions Likely To Change

In terms of South African tax law, retirement benefits received by South African tax residents from foreign retirement funds may be fully exempt from tax in certain circumstances.

South Africa Tax

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ENS

Africa Tax In Brief

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ENS

Andersen's US Listing On The NYSE Supercharges Its Integrated Legal, Tax And Advisory Platform In South Africa

South Africa Tax

Ai

Andersen in South Africa

The DRC Tax Reform Webinar (Video)

South Africa Tax

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ENS

Taxation Laws Amendment Bill Webinar (Video)

South Africa Tax

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ENS

Trusts In Focus – Succession Planning In South Africa

South Africa Tax

E

ENS

From Conflict To Consensus | Navigating Tax Disputes In Africa (Video)

South Africa Tax

E

ENS

Kenya | Commissioner Of Domestic Taxes Vs Sendy Limited

South Africa Tax

SG

SNG Grant Thornton

SARS Debt Collection

South Africa Tax

SG

SNG Grant Thornton

SARB Introduces New Exchange Control Tax Compliance Requirements For Dividend Remittances To Non-residents

South Africa Tax

WW

Webber Wentzel

SARB Exchange Control Tightening: Mandatory SARS Compliance For Non-Resident Income Remittance

South Africa Tax

Ai

Andersen in South Africa

South Africa Implements The 13th Edition Of The Nice Classification

South Africa IP

AA

Adams & Adams

Lessons From 2025, Directions For Tomorrow

South Africa Commercial

SG

SNG Grant Thornton

Two Big Steps Forward For South Africa: Ratings Boost And FATF Grey List Removal

South Africa Finance

E

ENS

Taking Off The Shine: Uganda's Education Body Demotes Top Degrees From Kenya And United Kingdom

Worldwide Consumer

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ENS

Can You Get Married If Home Affairs Still Reflects You As Married?

South Africa Family

BI

Barnard Inc.

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Tax Treaties

Remote Work And PE: What The OECD's New Framework Clarifies, And What It Leaves Unresolved

The 2025 Update to the OECD Model Tax Convention Commentaries provides guidance on when a home or remote location can give rise to a fixed place of business PE under Article 5(1).

South Africa Tax

WW

Webber Wentzel

Africa Tax In Brief

On 29 April 2025, the African Tax Administration Forum ("ATAF") announced that it has commenced a review of its ATAF Income Model Convention (2019), aimed at strengthening the ability of African countries to negotiate tax...

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ENS

Understanding The Complexities Of Offshore Investments For South Africans

In an increasingly globalised economy, many South Africans are exploring offshore investments as a way to diversify their portfolios and mitigate local economic risks

South Africa Government

TS

The Sovereign Group

Africa Tax In Brief

South Africa Tax

E

ENS

Africa Tax In Brief

South Africa Tax

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ENS

Africa Tax In Brief

E

ENS

Africa Tax In Brief

South Africa Tax

E

ENS

New Remote Working Visa Proposed

South Africa Immigration

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ENS

Africa Tax In Brief

South Africa Tax

E

ENS

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Inheritance Tax

No Inheritance Tax In South Africa, But…

In South Africa, we are privileged not to have to pay inheritance tax on the benefits received from a deceased estate. In many countries such as the United Kingdom citizens must pay an inheritance tax...

South Africa Tax

BI

Barnard Inc.

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

The Davis Tax Committee Issues Its Second Report On Estate Duty

The Davis Tax Committee ("DTC") released its much-anticipated second (and final) interim report (the "Report") on estate duty on 24 August 2016.

South Africa Tax

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ENS

Davis Tax Committee Releases Long-Awaited Report On Estate Duty

South Africa Tax

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ENS

Taxation Of Estates To Also Be Revisited?

South Africa Tax

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ENS

Taxation Of Trusts Revisited

South Africa Tax

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ENS

The Valuation Of A Usufruct For Tax Purposes

South Africa Tax

E

ENS

Nowhere To Hide

South Africa Tax

E

ENS

Renunciation Of An Inheritance – SARS Clarifies Tax Consequences

South Africa Family

SI

Schoemanlaw Inc

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Income Tax

Can Taxpayers Lose By Challenging SARS? - The Hidden Risks In Transfer Pricing Disputes

When taxpayers dispute an assessment, the expectation is straightforward: either the taxpayer wins and the assessment is reduced, or the South African Revenue Services (SARS) wins and the assessment remains unchanged.

South Africa Tax

WW

Webber Wentzel

Africa Tax In Brief

According to the OECD's Revenue Statistics in Africa 2025 report released in December 2025, tax revenues as a percentage of GDP have increased in 24 countries...

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ENS

Trusts In Focus – Succession Planning In South Africa

Trusts remain a cornerstone of South African succession planning for high-net-worth individuals and families. Properly structured and administered, trusts...

South Africa Tax

E

ENS

SARS Debt Collection

South Africa Tax

SG

SNG Grant Thornton

SARB Introduces New Exchange Control Tax Compliance Requirements For Dividend Remittances To Non-residents

South Africa Tax

WW

Webber Wentzel

SARB Exchange Control Tightening: Mandatory SARS Compliance For Non-Resident Income Remittance

South Africa Tax

Ai

Andersen in South Africa

Tax Focus: August/September 2025

South Africa Tax

SG

SNG Grant Thornton

National Treasury Retracts Proposal On Hybrid Equity Instruments: What This Means For Businesses

South Africa Tax

Ai

Andersen in South Africa

When Is The Right Time To Go Offshore With Your Money?

Worldwide Wealth Mgt

TS

The Sovereign Group

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Transfer Pricing

Can Taxpayers Lose By Challenging SARS? - The Hidden Risks In Transfer Pricing Disputes

When taxpayers dispute an assessment, the expectation is straightforward: either the taxpayer wins and the assessment is reduced, or the South African Revenue Services (SARS) wins and the assessment remains unchanged.

South Africa Tax

WW

Webber Wentzel

Trusts In Focus – Succession Planning In South Africa

Trusts remain a cornerstone of South African succession planning for high-net-worth individuals and families. Properly structured and administered, trusts...

South Africa Tax

E

ENS

Tax Focus: August/September 2025

In South Africa, the Income Tax Act No. 58 of 1962 ("the Act") provides tax exemptions to registered and qualifying Public Benefit Organisations ("PBOs").

South Africa Tax

SG

SNG Grant Thornton

Women Powering Progress Khanyisa Cingo-Ngandu

South Africa Tax

SG

SNG Grant Thornton

Trade Implications Of ITAC's 15% NEV Battery Tariff Proposal

South Africa Tax

Ai

Andersen in South Africa

Africa Tax In Brief

E

ENS

ENS Tax In Brief - Issue 146

South Africa Tax

E

ENS

How SA Exports May Be Affected By New Tariffs Imposed By USA

South Africa International

Ai

Andersen in South Africa

South Africa's Trade Infrastructure: A Wake-Up Call

South Africa Tax

Ai

Andersen in South Africa

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Latest Videos

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2025 National Budget WED (Video)

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ENS

Tax Disputes & The Constitutional Court: Reviews And Declarators Unpacked (Video)

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ENS

Customs And Trade Podcast With Khanyisa Cingo & Sipho Mhaga (Video)

SG

SNG Grant Thornton

Trade And Taxes Pre Budget Speech Podcast (Video)

SG

SNG Grant Thornton

South Africa – Tax Update (Video)

B

Bowmans

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