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.

A Valid Will Is Not Always Enough

Estate planning extends far beyond drafting a valid Will. This article examines the critical but often overlooked issue of estate liquidity—the availability of cash to settle taxes, debts, and administration costs—and explains why asset-rich estates can still face serious financial challenges during administration.

South Africa Family

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Fairbridges

Trading Property For Shares: A Strategic Way To Move Assets Into A Company

Most property transactions follow a familiar script where a purchaser pays a purchase price, transfer duty may be triggered, and capital gains tax (CGT) is assessed at the point of disposal

South Africa Tax

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Fairbridges

How Should You Own Residential Property In South Africa? Trusts, Companies And Holding Structures Explained

In today’s residential property environment, how you own property is often as important as what you buy. Increasingly, South African investors and high-value homeowners are re-examining traditional ownership...

South Africa Real Estate

BI

Barnard Inc.

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

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The Sovereign Group

JIBAR Reform: A Final Call To Action For Financial Institutions And Corporations

South Africa Tax

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SNG Grant Thornton

2026 Budget Speech: Highlights

South Africa Tax

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SNG Grant Thornton

Africa Tax In Brief

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ENS

Trusts In Focus – Succession Planning In South Africa

South Africa Tax

E

ENS

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

South Africa Tax

BI

Barnard Inc.

East Africa Trends (Video)

South Africa Commercial

E

ENS

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

South Africa Tax

BI

Barnard Inc.

Costs Involved In The Conveyancing Process

South Africa Real Estate

FW

Fairbridges

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.

South Africa Publishes Draft Capital Flow Management Regulations For Public Comment

South Africa Technology

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ENS

Trade Mark First, SAHPRA Later; Or SAHPRA First, Trade Mark Later: A Chicken Or Egg Conundrum

South Africa IP

E

ENS

From Grey To Black And White: South Africa’s Crypto Asset Regulatory Shift

South Africa Technology

E

ENS

When Platforms Are Not Liable: Big Shift In Copyright Law

South Africa IP

E

ENS

South Africa Tax

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ENS

Tax-Deferred Growth Through Corporate Rollovers

This article forms part of a series of articles exploring the corporate reorganisation rules under the South African Income Tax Act 58 of 1962 (the "ITA"). Each entry in this series will discuss...

South Africa Commercial

BI

Barnard Inc.

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

Section 46 of the Income Tax Act 58 of 1962 (the "ITA") provides roll-over relief where a company distributes shares it holds in another company to its own shareholders...

South Africa Commercial

BI

Barnard Inc.

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

Section 44 of the Income Tax Act 58 of 1962(the "ITA") provides targeted tax relief for companies undergoing a genuine consolidation through an amalgamation, merger, or conversion.

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.

While some high-profile share swaps in the retail and lifestyle sector have left a bitter aftertaste, it is important to remember that not all corporate restructures are cautionary tales.

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

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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

ENS Tax In Brief - Issue 141

South Africa Tax

E

ENS

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

South Africa Tax

Ai

Andersen in South Africa

It's Not All VAT - 2025 Budget Speech Predictions

South Africa Tax

E

ENS

Africa Tax In Brief

E

ENS

ENS Tax In Brief

South Africa Tax

E

ENS

The Limits Of New Grounds Of Appeal

South Africa Tax

E

ENS

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

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ENS

Africa Tax In Brief

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

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ENS

ENS Tax In Brief

Below, please find issue 132 of ENS' Tax in brief, a snapshot of the latest tax developments in South Africa.

South Africa Tax

E

ENS

The Limits Of New Grounds Of Appeal

Rule 32(3) of the Rules promulgated under section 103 of the Tax Administration Act 28 of 2011 ("Tax Court Rules"), as amended...

South Africa Tax

E

ENS

ENS Tax In Brief - Issue 132 | 2024-10

South Africa Tax

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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

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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

Where a South African resident receives a distribution from a foreign subsidiary, the classification of such a distribution is crucial to determine the tax implications thereof in the hands of said resident.

South Africa Tax

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ENS

Providing Vested Rights In Respect Of Discretionary Trusts

South Africa Commercial

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ENS

Recent Tax Changes And Their Impact On Share Lending Arrangements And Collateral Arrangements

South Africa Tax

E

ENS

Africa Tax In Brief

South Africa Tax

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ENS

Africa Tax In Brief

South Africa Tax

E

ENS

Africa Tax In Brief

South Africa Tax

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ENS

2024 Budget Speech - Tax Proposals

South Africa Tax

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Fasken

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

South Africa Tax

E

ENS

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

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

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ENS

Share Loans And Repos: A South African Tax Perspective

South Africa Tax

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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

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

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