Hannelie la Grange

ENSafrica

Articles

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Loan funding to offshore trusts: the interaction of applicable tax anti-avoidance measures

South Africa - July 30 2018 South African tax resident individuals may consider, whether for estate planning purposes or otherwise, to advance funds to offshore trusts for…

Relocating from South Africa? Key steps to undertake in the emigration process

South Africa - November 22 2017 There are a number of considerations when relocating to another country that involve much more than a mere physical departure and the taking up of…

Voluntary disclosure of undeclared foreign assets in offshore trusts

South Africa - November 17 2016 In the context of trusts situated in foreign participating jurisdictions, the Common Reporting Standards (“CRS”) require The Trustees to identify the…

Taxation of estates also to be revisited?

South Africa - August 21 2015 We previously commented on the recommendations made by the Davis Tax Committee (“DTC”) relating to the taxation of trusts in our article entitled…

Hanneke Farrand