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.

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.

Woolworths VAT Victory: SCA Redefines Capital-raising As Part Of The Enterprise

In a recent landmark judgment, the Supreme Court of Appeal (SCA) made a ruling in favour of Woolworths Holdings ("Woolworths"). The judgement affirmed Woolworths' right to claim...

South Africa Tax

Ai

Andersen in South Africa

Africa Tax In Brief

BENIN: Application of 1% stamp duty on specified cash payments clarified...

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ENS

Tax Dispute Resolution: Failure To Discharge Onus Of Proof

The most tax disputes are decided by courts on the basis of whether taxpayer has discharged the onus of proving that something is exempt or otherwise not taxable or that an amount is tax deductible.

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

South Africa Tax

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ENS

Tax Focus - May/June Edition | 2025

South Africa Tax

SG

SNG Grant Thornton

Africa Tax In Brief

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ENS

South Africa Revenue Service Recruits To Focus On Recovering Tax Debts

South Africa Tax

TS

The Sovereign Group

ENS Tax In Brief - Issue 146

South Africa Tax

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ENS

Tax Dispute Resolution: Request Reasons Of Assessment

South Africa Tax

SG

SNG Grant Thornton

Supreme Court Of Appeal Clarifies Tax Debt Treatment During Business Rescue

South Africa Tax

E

ENS

ENS Tax In Brief

South Africa Tax

E

ENS

2025 National Budget WED (Video)

South Africa Tax

E

ENS

Words Have Power: When Unfounded Allegations Sink Reinstatement

South Africa Employment

FW

Fairbridges Wertheim Becker

Fifty Cents, Zero Trust: How A Trivial Shortfall Cost A Teller Her Job

South Africa Employment

FW

Fairbridges Wertheim Becker

South Africa's SCA Reinforces Judicial Support For Arbitration Agreements

South Africa Litigation

KL

Herbert Smith Freehills Kramer LLP

South Africa Litigation

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ENS

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

South Africa Commercial

SG

SNG Grant Thornton

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Tax Treaties

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

Following the signing of the Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule (STTR MLI) by Benin, Cabo Verde and the Democratic Republic of the Congo

South Africa Tax

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ENS

Africa Tax In Brief

South Africa Tax

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ENS

Africa Tax In Brief

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ENS

Africa Tax In Brief

South Africa Tax

E

ENS

New Remote Working Visa Proposed

South Africa Immigration

E

ENS

Africa Tax In Brief

South Africa Tax

E

ENS

ENS 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

E

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

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

Section 45 of the Income Tax Act 58 of 1962 (the "ITA") provides a valuable tax deferral mechanism for corporate groups wishing to reorganise their internal structures without incurring immediate tax consequences.

South Africa Commercial

BI

Barnard Inc.

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.

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.

Section 47 Of The Income Tax Act: Tax-Efficient Shareholder Distributions On Liquidation

South Africa Commercial

BI

Barnard Inc.

Africa Tax In Brief

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ENS

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

South Africa Commercial

BI

Barnard Inc.

Tax Dispute Resolution: Failure To Discharge Onus Of Proof

South Africa Tax

SG

SNG Grant Thornton

South Africa Tax

E

ENS

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Transfer Pricing

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

The International Trade Administration Commission of SA (ITAC ) recently proposed 15% import duties on new energy vehicle (NEV) batteries, many of which currently...

South Africa Tax

Ai

Andersen in South Africa

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...

E

ENS

ENS Tax In Brief - Issue 146

Below, please find issue 146 of ENS' tax in brief, a snapshot of the latest tax developments in South Africa.

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

Africa Tax In Brief

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ENS

Viewing The SARB's Exchange Control Revisions Through An IP Licensing Lens

South Africa IP

FW

Fairbridges Wertheim Becker

ENS Tax In Brief - Issue 137

South Africa Tax

E

ENS

ENS Tax In Brief - Issue 136

South Africa Tax

E

ENS

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Latest Videos

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2025 National Budget WED (Video)

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ENS

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

SG

SNG Grant Thornton

South Africa – Tax Update (Video)

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Bowmans

Nigeria Commences Automatic Exchange Of Taxpayer Information

PN

PwC Nigeria

Is FIRS Empowered To Place A Lien On Tax Defaulter's Account? (Video)

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Deloitte Nigeria

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