Estate Archives - DTVT - Du Toit Van Tonder Associates

February 22, 2018

How does the Budget Speech affect you or your business?

On 21 February 2018, Finance Minister Malusi Gigaba delivered his 2018 Budget Speech. Hereby a summary of the most significant proposals for the 2018/2019 Budget as […]

November 7, 2016

What happens to my bank accounts when I die?

In previous articles we suggested that the best way to ensure that your assets are distributed as you want them to be distributed, is to draw […]

October 21, 2015

Usufruct and capital gains tax

What is a usufruct? “A usufruct provides to the usufructuary a right of use of property or assets, lifelong or for a specific period, but the […]

October 21, 2015

Vruggebruik en kapitaalwinsbelasting

Wat is ‘n vruggebruik? ” ‘n Vruggebruik verleen aan die vruggebruiker ‘n gebruiksreg oor eiendom of bates, lewenslank of vir ‘n bepaalde tydperk, maar die vruggebruiker […]

September 25, 2015

Some pointers for planning your estate

The main aim of planning your estate is to ensure that as much of the accumulated wealth is utilised for your own benefit and for the […]

September 25, 2015

Sekere riglyne vir jou boedelbeplanning

Die hoofdoel met boedelbeplanning is om toe te sien dat soveel as moontlik van jou geakkumuleerde rykdom vir jou eie voordeel aangewend word en vir die […]

June 25, 2015

What is the cost of my estate duty?

In terms of the stipulations of Article 4 of the Act on Estate Duty No 45 of 1955 certain deductions (known as rebates) from the net […]

June 25, 2015

Wat beloop my boedel se boedelbelasting?

In terme van die bepalings van Artikel 4 van die Boedelbelastingwet Nr 45 van 1955 word sekere aftrekkings (bekend as kortings) van die netto waarde van […]

April 23, 2015

Implications of estate duty

Estate duty is charged on the dutiable value of the estate in terms of the Estate Duty Act. The general rule is that if the taxpayer […]