We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 173

Nomination clauses and tax implications
  • Cliffe Dekker Hofmeyr
  • South Africa
  • June 24 2015

A nomination clause in a sale agreement of property often seems like a very good idea in complex business structures but unwanted consequences may


Commercial property: three ways to save tax
  • Cliffe Dekker Hofmeyr
  • South Africa
  • June 10 2016

When CGT was introduced in South Africa in 2001 the effective rate for companies was 15. The effective rate is now 22.4. So, since 2001 the


The acquisition of immovable property and transfer duty VAT
  • Shepstone & Wylie Attorneys
  • South Africa
  • October 22 2015

The acquisition of an immovable property triggers the payment of either VAT or transfer duty. Whether VAT or transfer duty is payable is determined


The valuation of a usufruct for tax purposes
  • ENSafrica
  • South Africa
  • July 9 2015

The value of a usufruct (which is the right to use property and enjoy it's profits without directly owning it) is often needed to be calculated for


Temporary rental of units extension of cut-off date
  • 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


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


The taxation of employer-provided low cost housing: a step in the right direction, but not yet a leap for mankind
  • ENSafrica
  • South Africa
  • December 10 2013

As part of Government's anti-poverty objectives, Government is seeking to provide low-income South African's with low cost housing and more


REITs: implementation issues
  • ENSafrica
  • South Africa
  • May 29 2013

The Real Estate Investment Trust ("REIT") regime is set to usher in a new era for the listed property sector by affording certain tax advantages to


In other news
  • Chadbourne & Parke LLP
  • Kuwait, South Africa
  • November 15 2012

Califonia voters approved two ballot initiatives on November 6 that will affect tax burdens in the state


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