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Results: 1-10 of 53

Withholding tax on disposal of immovable property

  • Webber Wentzel
  • -
  • South Africa
  • -
  • February 26 2015

Broader application of the withholding tax on immovable property disposed of by non-residents is envisaged. It is proposed that the definition of

REITs dispensation for unlisted property-owning companies

  • Webber Wentzel
  • -
  • South Africa
  • -
  • February 26 2015

A special dispensation for listed REITs was introduced in 2012. It is proposed that a regulatory framework for unlisted property-owning companies be

REIT legislation extended to unlisted property-owning companies

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • February 25 2015

Section 25BB of the Income Tax Act was adopted in South Africa with effect from 1 April 2013 to govern the taxation of real estate investment trusts

SONA 2015 review: foreign land acquisition

  • Hogan Lovells
  • -
  • South Africa
  • -
  • February 23 2015

President Jacob Zuma delivered his State of the Nation Address (SONA) on 12 February 2015. The evening was marred by controversial events, ranging

A recap of the REIT provisions and the latest amendments thereto

  • ENSafrica
  • -
  • South Africa
  • -
  • February 18 2015

The provisions in the Income Tax Act No. 58 of 1962 ("the Act") pertaining to the taxation of Real Estate Investment Trusts ("REITs") are contained

12 February 2015 State of the nation address and land ownership in South Africa

  • Hogan Lovells
  • -
  • South Africa
  • -
  • February 17 2015

Foreign nationals will not be allowed to own land in South Africa and the law will be amended to no longer rely on the willing buyer-willing seller

Temporary rental of units extension of cut-off date

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • January 23 2015

Property developers acquire and develop fixed property for the purposes of making taxable supplies and are subject to value-added tax (VAT) on the

Retail: Massmart files complaint against major retailers - exclusive lease agreements

  • Webber Wentzel
  • -
  • South Africa
  • -
  • November 28 2014

Further to our October update (available here), Massmart has filed a complaint with the Competition Commission against Pick n Pay, Shoprite and Spar

Lessors and landlords - do they hold all the cards?

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • November 10 2014

It is not unusual for lease agreements to contain clauses providing that a lessee who seeks to sublet or to cede and assign all their rights and

Retail: Commission asked to re-look at exclusive clauses in leases

  • Webber Wentzel
  • -
  • South Africa
  • -
  • October 31 2014

The Competition Commission has received a complaint from the South African Property Owners Association (SAPOA), requesting that it re-look at