Pieter van der Zwan
& Associates
We specialize in South African tax and IFRS advice. Our clients get high-quality advice from an advisor with whom they can build a close long-term personal working relationship.
Services
We offer tailored South African tax solutions to our clients. Our clients can expect solutions that combine technical excellence and practical insight with the personal touch of a trusted advisor.
Corporate Tax Computations
We assist corporate taxpayers to prepare or review their income tax and deferred tax computations.
Tax Reviews
Proactive management and monitoring of your tax affairs avoids disputes and leakages. We perform reviews for corporates and high net-worth taxpayers.
Tax Disputes
We assist taxpayers and their accountants to successfully navigate the tax dispute process from responding to audit findings to appeals.
Tax Opinions
We provide clients with balanced and well-researched opinions on South African tax matters (including section 223(3) opinions).
Structuring and Advice
We assist taxpayers and advisors to assess the tax implications and risks of various alternatives for transactions and structures to ultimately find a tailored solution.
Correspondence with SARS
We assist taxpayers to obtain advance tax rulings, opinions, and directives from SARS.
Expertise
We advise on a wide range of South African tax matters.
Our areas of experience and expertise include:
Acquisition of businesses
Sale of shares or businesses
Corporate reorganisations
Financing arrangements
Investment funds
Wealth structures
Clients
We aim to build a long-term working relationship with each client. Our regular clients are:
SMEs and their owners
Corporates
International groups
Investment funds
High-net worth individuals
Family trusts
Accountants and auditors
Law firms
Financial planners
Prof Pieter van der Zwan
Pieter is a chartered accountant (CA(SA)) who holds a master’s degree in tax. He is an associate professor at a South African university where he is responsible for a master’s degree in tax. He is the author of chapters in various textbooks, peer-reviewed articles, and articles in industry publications. He has been practicing as an independent tax and technical accounting advisor since 2010. He serves on technical committees of various professional bodies.
Podcast
Articles
A tax perspective on the valuation of shares
The recent case of CSARS v The Executors of Estate Late Sidney Ellerine (142/2017) [2018] ZASCA 39 (28 March 2018) dealt with the valuation of preference shares held by a person at the time of death. This article provides an overview of the case and a perspective on...
The finer details of asset-for-share transactions
The Income Tax Act (Act) allows for roll-over relief in certain circumstances where assets are contributed to a company in exchange for shares in the company. These transactions are referred to as asset-for-share transactions and the relief afforded is contained in...
The fine line between dividends and income
Dividends are generally not subject to normal tax in the hands of the recipient. The profits from which such dividends have been paid would already have been taxed in the company where it arose. Depending on the recipient, the dividend may be subject to an additional...
Tax issues: socio-economic and development expenditure
South African businesses play an integral role in socio-economic upliftment and development of communities, in particular those communities that were disadvantaged by the previous political dispensation. This role may be fulfilled on a voluntary basis, but is often...
Dividend-stripping and share buy-back transactions
Dividends paid by one South African company to another have been exempt from both normal tax and dividends tax since April 2012 when dividends tax came into effect. This has created opportunities for taxpayers to structure transactions where shares are disposed of in...
Revised debt restructuring tax rules
The Taxation Laws Amendment Bill (TLAB) that was published by the National Treasury on 25 October 2018 contains a revised set of rules that apply to debt restructuring transactions. This article provides a high level overview of some of the changes that will take...
Trust our expert knowledge and experience to reduce your uncertainty and solve your complex tax problems.
Need Advice?
We regularly advise and assist clients with South African tax matters. Do you need an opinion on the South African tax implications of a transaction or arrangement? Do you require assistance to resolve a tax dispute?