estate duty

March 29, 2023
March 29, 2023

How trusts preserve generational wealth

The estate duty savings are compounded over several generations Articles on trusts are often aimed at settlors or donors to highlight the benefit of trusts and […]
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October 21, 2015
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 […]
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June 25, 2015
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 […]
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April 23, 2015
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 […]
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