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Does it fall into my estate?

DLA Cliffe Dekker Hofmeyr
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South Africa
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April 18 2012

In this alert, we pick up a theme raised in a previous alert stressing the importance of pre-planning before drafting a Will, which leads us to the question: what falls into the estate?

The tax treatment of a foreign testamentary and discretionary trust

DLA Cliffe Dekker Hofmeyr
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South Africa
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April 13 2012

SARS recently released Binding Private Ruling 116 (BPR116) in which it dealt with the income tax consequences for a resident beneficiary (beneficiary) of an amount to be received as a distribution from a non-resident discretionary testamentary trust (foreign trust A) and the subsequent donation of that amount by the beneficiary to another trust that is also a non-resident (foreign trust B

Dividends tax on dividends in specie paid to non-residents

DLA Cliffe Dekker Hofmeyr
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South Africa, United Kingdom
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March 16 2012

Mr A is tax resident in the United Kingdom (UK

From an estate planning and deceased estate perspective, the 2012 budget was, on critical analysis, far more eventful than it seemed at first glance

DLA Cliffe Dekker Hofmeyr
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South Africa
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February 29 2012

Estate duty (under the Estate Duty Act 45, 1955, as amended) is the most prominent tax currently payable following the death of an individual

The dangers of “alternate trustees”

DLA Cliffe Dekker Hofmeyr
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South Africa
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February 24 2012

Many investment funds are formed as trusts

Tannenbaum again: when is a trust merely someone’s “alter ego”?

DLA Cliffe Dekker Hofmeyr
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South Africa
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February 10 2012

The concept of a “trust” originated in English law and has been called “the most distinctive and creative achievement of English jurisprudence.”

Crackdown on HNWI’s: what comes next?

DLA Cliffe Dekker Hofmeyr
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Greece, Italy, South Africa
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February 3 2012

By now the theme is well-known: revenue authorities everywhere are looking to bolster government coffers; the wealthy are firmly in their sights

High net worth individuals increasingly on SARS’ radar

DLA Cliffe Dekker Hofmeyr
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South Africa
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January 20 2012

SARS recently announced that, following a year-long investigation, it had uncovered thousands of local High Net Worth Individuals (HNWIs) who were not on the tax register

What is the difference between estate planning and a Will?

DLA Cliffe Dekker Hofmeyr
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South Africa
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November 10 2011

In essence, a Will is an essential component of an estate plan, but estate planning is far more encompassing and relates to your estate both before death as well as after death

Is my will valid?

DLA Cliffe Dekker Hofmeyr
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South Africa
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September 21 2011

If you have read our previous alerts on the topic, you will by now appreciate the value of having an up-to-date Will that deals with your affairs for the benefit of your chosen beneficiaries

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Search results

Does it fall into my estate?

The tax treatment of a foreign testamentary and discretionary trust

Dividends tax on dividends in specie paid to non-residents

From an estate planning and deceased estate perspective, the 2012 budget was, on critical analysis, far more eventful than it seemed at first glance

The dangers of “alternate trustees”

Tannenbaum again: when is a trust merely someone’s “alter ego”?

Crackdown on HNWI’s: what comes next?

High net worth individuals increasingly on SARS’ radar

What is the difference between estate planning and a Will?

Is my will valid?

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