Companies often set up employee share schemes that incentivise and align key staff members with the company’s broader...
Employee share schemes: South African tax considerations
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Individuals and wealth planning
Tax implications of emigrating from South Africa
An estimated 20 000 to 25 000 South Africans emigrate from the country every year. The current trend is that this number is...
Budget 2023: Tax proposals
The Budget 2023 sets out the National Treasury’s proposals for tax amendments in the 2023 legislative cycle. This article...
What is your South African tax residence status?
Many South Africans leave the country. Some do so permanently, while others temporarily work and gain experience abroad. These...
The mechanics of asset-for-share transactions
Asset-for-share transactions qualify for relief under the corporate rule in section 42 of the Income Tax Act (‘the ITA’). In the...
Broadened anti-dividend stripping tax rules
The National Treasury announced in the 2019 Budget Review that the anti-dividend stripping rules will be amended to apply to...