South Africa: Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Africa Tax In Brief

This issue of ENS' tax in brief provides a comprehensive snapshot of recent tax developments in South Africa, covering significant Supreme Court and High Court judgments on taxpayer representation and customs seizures, legislative amendments to customs rules and fuel levies, SARS publications on compliance requirements, and updates on exchange control regulations including crypto asset treatment.

South Africa Tax

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ENS

SEZ VAT Alert: Why Your Infrastructure Grant Might Be Losing 15% To SARS

Special Economic Zones in South Africa face a critical VAT discrepancy that can cost operators up to 15% of government grant funding. The inconsistent treatment between designated entities under Section 8(5) and other vendors under Section 8(5A) creates a two-tier system that directly impacts infrastructure delivery and investment readiness across the SEZ programme.

South Africa Tax

SG

SNG Grant Thornton

Africa Tax In Brief

The African Tax Administration Forum and OECD have concluded transfer pricing workshops for Francophone tax officials, while multiple African nations implement significant tax reforms including VAT changes, e-invoicing requirements, and new compliance measures. From Kenya's reduced petroleum VAT rates to Liberia's comprehensive tax amendments and Uganda's proposed alternative minimum tax, these developments reflect a continent-wide effort to modernize tax administration and enhance revenue collection.

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ENS

Potential Pitfall To Avoid In Tax Appeals: New Ground Of Appeal Impermissible In Appeal Proceedings.

South African taxpayers facing disallowed objections by SARS must navigate complex appeal procedures, where introducing impermissible new grounds can derail their case. The Supreme Court of Appeal's Baseline decision clarifies critical boundaries on what constitutes permissible versus impermissible new grounds of appeal, offering essential guidance for taxpayers seeking to successfully challenge SARS assessments.

South Africa Tax

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SNG Grant Thornton

Looking Beyond The Headline: The Absa GAAR Judgment Explained | Absa Bank Limited And Another V Commissioner For The South African Revenue Service

South Africa Tax

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ENS

South Africa Tax

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ENS

Trading Property For Shares: A Strategic Way To Move Assets Into A Company

South Africa Tax

FW

Fairbridges

The 2025 VAT Law Amendments Impacting The Short-term Insurance Industry

South Africa Tax

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ENS

Input Tax Deduction On Cashback Rewards

South Africa Tax

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ENS

Constitutional Court Gives A New Reach To The GAAR In Absa Case

South Africa Tax

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ENS

Benchmark Transition And Tax: Official Vs. Negotiated CAS April

South Africa Tax

SG

SNG Grant Thornton

South Africa Budget 2026 – Key Takeaways For International Wealth Structuring

South Africa Tax

TS

The Sovereign Group

Tax In Brief | Issue 164 | 24 MARCH 2026

South Africa Tax

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ENS

Extending Boundaries: Adjustments To South African Exchange Control Limits And Powers

South Africa Tax

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ENS

Springboarding A Business: Unlawful Competition, Not Entrepreneurship

South Africa Commercial

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ENS

Trade Mark First, SAHPRA Later; Or SAHPRA First, Trade Mark Later: A Chicken Or Egg Conundrum

South Africa IP

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ENS

Out Of The Gazette, Into The Inbox: How The 2026 Amendments Reshape Mutual Bank Reporting

South Africa Finance

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ENS

Kyk Gou Wat Doen 'N Blazer! From TikTok To Trademarks: Can A Viral Trend Give You Trade Mark Rights Overnight?

South Africa IP

AA

Adams & Adams

South Africa Tax

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ENS

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Tax Treaties

Remote Work And PE: What The OECD's New Framework Clarifies, And What It Leaves Unresolved

The 2025 Update to the OECD Model Tax Convention Commentaries provides guidance on when a home or remote location can give rise to a fixed place of business PE under Article 5(1).

South Africa Tax

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Webber Wentzel

Africa Tax In Brief

On 29 April 2025, the African Tax Administration Forum ("ATAF") announced that it has commenced a review of its ATAF Income Model Convention (2019), aimed at strengthening the ability of African countries to negotiate tax...

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ENS

Understanding The Complexities Of Offshore Investments For South Africans

In an increasingly globalised economy, many South Africans are exploring offshore investments as a way to diversify their portfolios and mitigate local economic risks

South Africa Government

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The Sovereign Group

Africa Tax In Brief

South Africa Tax

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ENS

Africa Tax In Brief

South Africa Tax

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ENS

Africa Tax In Brief

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ENS

Africa Tax In Brief

South Africa Tax

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ENS

New Remote Working Visa Proposed

South Africa Immigration

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ENS

Africa Tax In Brief

South Africa Tax

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ENS

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Inheritance Tax

A Valid Will Is Not Always Enough

Estate planning extends far beyond drafting a valid Will. This article examines the critical but often overlooked issue of estate liquidity—the availability of cash to settle taxes, debts, and administration costs—and explains why asset-rich estates can still face serious financial challenges during administration.

South Africa Family

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Fairbridges

No Inheritance Tax In South Africa, But…

In South Africa, we are privileged not to have to pay inheritance tax on the benefits received from a deceased estate. In many countries such as the United Kingdom citizens must pay an inheritance tax...

South Africa Tax

BI

Barnard Inc.

Budget 2018: Wealth Perspective

The most significant proposals in the 2018 Budget Review will probably affect all taxpayers in South Africa, not only those with accumulated wealth.

South Africa Tax

Pv

Pieter van der Zwan & Associates

The Davis Tax Committee Issues Its Second Report On Estate Duty

South Africa Tax

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ENS

Davis Tax Committee Releases Long-Awaited Report On Estate Duty

South Africa Tax

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ENS

Taxation Of Estates To Also Be Revisited?

South Africa Tax

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ENS

Taxation Of Trusts Revisited

South Africa Tax

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ENS

The Valuation Of A Usufruct For Tax Purposes

South Africa Tax

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ENS

Nowhere To Hide

South Africa Tax

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ENS

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Income Tax

Africa Tax In Brief

This issue of ENS' tax in brief provides a comprehensive snapshot of recent tax developments in South Africa, covering significant Supreme Court and High Court judgments on taxpayer representation and customs seizures, legislative amendments to customs rules and fuel levies, SARS publications on compliance requirements, and updates on exchange control regulations including crypto asset treatment.

South Africa Tax

E

ENS

Africa Tax In Brief

The African Tax Administration Forum and OECD have concluded transfer pricing workshops for Francophone tax officials, while multiple African nations implement significant tax reforms including VAT changes, e-invoicing requirements, and new compliance measures. From Kenya's reduced petroleum VAT rates to Liberia's comprehensive tax amendments and Uganda's proposed alternative minimum tax, these developments reflect a continent-wide effort to modernize tax administration and enhance revenue collection.

E

ENS

Looking Beyond The Headline: The Absa GAAR Judgment Explained | Absa Bank Limited And Another V Commissioner For The South African Revenue Service

This comprehensive legal briefing examines critical developments across African jurisdictions, from constitutional interpretation in Ghana and AI policy governance in South Africa...

South Africa Tax

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ENS

South Africa Tax

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ENS

Trading Property For Shares: A Strategic Way To Move Assets Into A Company

South Africa Tax

FW

Fairbridges

How Should You Own Residential Property In South Africa? Trusts, Companies And Holding Structures Explained

South Africa Real Estate

BI

Barnard Inc.

Constitutional Court Gives A New Reach To The GAAR In Absa Case

South Africa Tax

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ENS

Benchmark Transition And Tax: Official Vs. Negotiated CAS April

South Africa Tax

SG

SNG Grant Thornton

Tax In Brief | Issue 164 | 24 MARCH 2026

South Africa Tax

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ENS

See more

Transfer Pricing

Africa Tax In Brief

The African Tax Administration Forum and OECD have concluded transfer pricing workshops for Francophone tax officials, while multiple African nations implement significant tax reforms including VAT changes, e-invoicing requirements, and new compliance measures. From Kenya's reduced petroleum VAT rates to Liberia's comprehensive tax amendments and Uganda's proposed alternative minimum tax, these developments reflect a continent-wide effort to modernize tax administration and enhance revenue collection.

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ENS

Tax In Brief | Issue 164 | 24 MARCH 2026

Issue 164 of ENS' tax in brief, a snapshot of the latest tax developments in South Africa.

South Africa Tax

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ENS

Extending Boundaries: Adjustments To South African Exchange Control Limits And Powers

The Financial Surveillance Department of the South African Reserve Bank (“FinSurv”) recently published a suite of draft exchange control circulars for comment, giving effect to the Minister of Finance’s 2026 Budget Speech announcements...

South Africa Tax

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ENS

Can Taxpayers Lose By Challenging SARS? - The Hidden Risks In Transfer Pricing Disputes

South Africa Tax

WW

Webber Wentzel

Trusts In Focus – Succession Planning In South Africa

South Africa Tax

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ENS

Tax Focus: August/September 2025

South Africa Tax

SG

SNG Grant Thornton

Women Powering Progress Khanyisa Cingo-Ngandu

South Africa Tax

SG

SNG Grant Thornton

Trade Implications Of ITAC's 15% NEV Battery Tariff Proposal

South Africa Tax

Ai

Andersen in South Africa

Africa Tax In Brief

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ENS

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Latest Videos

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The GRA's Rules On Tax Deductions (Video)

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ENS

Customs And Trade Podcast With Khanyisa Cingo & Sipho Mhaga (Video)

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SNG Grant Thornton

Trade And Taxes 4th Episode (Video)

SG

SNG Grant Thornton

Webinar | Transfer Pricing Developments In Rwanda: What Does The Future Hold? (Video)

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ENS

South Africa – Tax Update (Video)

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Bowmans

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