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.

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

Public Benefit Organisations (PBOs) and Non-Profit Organisations (NPOs) are often used interchangeably and is a common source of confusion, especially when dealing with their respective tax obligations and regulatory frameworks in South Africa.

South Africa Commercial

BI

Barnard Inc.

Africa Tax In Brief

In order to simplify tax legislation, reduce compliance costs, broaden the tax base and promote tax justice, the General Tax Administration (AGT) has announced its intention to replace...

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ENS

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

On 26 March 2025, the South African Revenue Service ("SARS") issued Interpretation Note 137, providing guidance on the tax implications...

South Africa Tax

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ENS

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

South Africa boasts the most advanced, broad-based economy in sub-Saharan Africa, which offers a wide range of opportunities to South African business owners and foreign investors alike.

South Africa Government

TS

The Sovereign Group

ENS Tax In Brief - Issue 141

South Africa Tax

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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

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ENS

Africa Tax In Brief

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ENS

ENS Tax In Brief

South Africa Tax

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ENS

ENS Tax In Brief - Issue 132 | 2024-10

South Africa Tax

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ENS

The Limits Of New Grounds Of Appeal

South Africa Tax

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ENS

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

South Africa Tax

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Fasken

ENS Tax In Brief

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ENS

ENS Tax In Brief

South Africa Tax

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ENS

An Overview Of ESG Fraud Risks In The African Mining Sector

South Africa Energy

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ENS

Africa Tax In Brief

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ENS

Rethinking Governance In The Age Of AI: A Legal And Operational Imperative For Organisations

South Africa Technology

E

ENS

Tax Dispute Resolution: Failure To Discharge Onus Of Proof

South Africa Tax

SG

SNG Grant Thornton

IFRS S1 & S2: A New Era For Sustainability Reporting In Africa

South Africa Commercial

SG

SNG Grant Thornton

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

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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

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

South Africa Tax

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ENS

Providing Vested Rights In Respect Of Discretionary Trusts

South Africa Commercial

E

ENS

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

South Africa Tax

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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

2024 Budget Speech - Tax Proposals

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

South Africa Tax

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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

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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

In the world of business smart tax planning and compliance are crucial for achieving financial efficiency and minimising risks. Whether you're setting up new operations or considering corporate...

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

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

Between April 2019 and June 2021, South Africa underwent a mutual evaluation of its anti-money laundering and counter-financing of terrorism controls, which culminated in the publication...

South Africa Tax

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Fasken

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

There are many reasons why a South African entity may want to assign or transfer ownership of their intellectual property (IP) offshore.

South Africa Tax

AA

Adams & Adams

Externalising IP?- What Do You Need To Know

Despite challenges faced in recent years with the global pandemic as well as political and economic instability, South Africa has a booming fintech and technology industry.

South Africa Commercial

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ENS

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

A significant change to the tax treatment of income which is vested by a South African trust in non-resident beneficiaries has been proposed in Annexure C of the 2023 Budget Review...

South Africa Tax

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ENS

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

South Africa Tax

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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

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ENS

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

South Africa Tax

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ENS

Another Reminder That SARS Bears The Onus Of Proving Understatement Penalties

South Africa Tax

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ENS

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

South Africa Tax

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ENS

The Supreme Court Of Appeal Weighs In On The Meaning Of "Bona Fide Inadvertent Error"

South Africa Tax

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ENS

Africa Tax In Brief

South Africa Tax

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ENS

Collateral Arrangements: A Brief History

South Africa Tax

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ENS

Taxation Of Sale And Leaseback Arrangements

South Africa Tax

SG

SNG Grant Thornton

Share Buyback Agreements

South Africa Commercial

BI

Barnard Inc.

Tax Guide 2022/23

South Africa Tax

SG

SNG Grant Thornton

Collateral Arrangements In 2021

South Africa Tax

E

ENS

Tax In Brief | Issue 70

South Africa Tax

E

ENS

No Doge-ing The Tax Bill On Cryptocurrency Transactions

South Africa Technology

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Webber Wentzel

Tax In Brief | Issue 65

South Africa Tax

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ENS

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AXIS Fiduciary Ltd

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

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