Lenings aan Trusts

Posted on 10 of February, 2017 by in Trust

Nuwe belastingwetgewing, en spesifiek ‘n nuwe artikel 7C wat in die Inkomstebelastingwet ingevoeg is, het ‘n groot invloed op leningsrekenings wat deur ‘n trust aan ‘n verbonde persoon verskuldig is. Artikel 7C tree in werking op 1 Maart 2017 en is van toepassing op leningsrekenings wat ontstaan het voor of na 1 Maart 2017. Hierdie artikel is van toepassing ten opsigte […]

Taxation of trusts

Posted on 27 of October, 2015 by in Trust

In the budget speech during February 2013 the minister of finance mentioned that the taxation of trusts will come under review to control abuse. In the 2013 budget review published by National Treasury the following was said regarding the taxation of trusts. To curtail tax avoidance associated with trusts, government is proposing several legislative measures […]

Sekere riglyne vir boedelbeplanning

Posted on 24 of August, 2015 by in Trust

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 maksimum voordeel van jou afhanklikes by jou dood. “Boedelbeplanning” word gedefinieer as die proses waarin ‘n program geskep en bestuur word om: Jou bates tydens jou leeftyd in stand […]

The importance of the independent trustee

Posted on 27 of July, 2015 by in Trust

A well-known court case, Land Bank of South Africa vs JL Parker and Two Others (the Parker case) irrevocably changed the requirements for independent trustees to be appointed and placed renewed focus on the duties and responsibilities of all trustees. As a result of the Parker case, most Masters of the High Court now require […]

So wanneer is ek by magte om as trustee op te tree?

Posted on 27 of July, 2015 by in Trust

Die Wet op Beheer van Trustgoedere 57 van 1988 definieer ‘n trustee as “enige persoon (ingesluit die oprigter) wat optree as trustee uit hoofde van ‘n magtiging in terme van Artikel 6.” In die saak van Lupacchini teen die Minister van Veiligheid en Sekuriteit (16/2010) [2010], ZASCA 108 (17 September 2010), is die posisie van […]