News & Articles
The Airbnb rulebook is changing
The short-term rental market in South Africa has experienced significant growth in recent years. This trend is especially prominent in coastal cities and tourism hubs, largely driven by online platforms such as Airbnb, Booking.com and LekkeSlaap, which have made it easier for both landlords and tenants to enter short-term lease arrangements.
Fee or tax? The court decides
With effect from 1 July 2025, the City of Cape Town introduced three new charges on residential rate bills. These charges were challenged by the South African Property Owners’ Association (SAPOA) and AfriForum, who argued that they were unlawful and improperly calculated. The dispute culminated in court applications seeking declaratory orders that the charges were invalid because they were inconsistent with the Constitution, national legislation, and the City’s own By-Laws.
Pay first… maybe not
For decades, the South African Revenue Service (“SARS”) has relied on the “pay now, argue later” rule as a cornerstone of tax administration. This principle permits SARS to collect disputed taxes before the underlying dispute has been resolved, often placing significant financial strain on taxpayers. While the rule serves an important fiscal purpose, it also raises critical questions regarding fairness, proportionality, and the limits of administrative discretion.
Spam no more?
On 15 April 2026, the rules governing direct marketing in South Africa underwent a significant shift. The Minister of Trade, Industry and Competition published the Consumer Protection Act Amendment Regulations, 2026, which amend Regulation 4 of the Consumer Protection Act Regulations, 2011. These amendments establish a formal opt-out registry, enabling consumers to pre-emptively block unwanted direct marketing communications.
Passing the baton
Family businesses occupy a unique position in the commercial landscape. They are typically shaped by founder-driven decision-making, deep personal investment, and a long-term outlook that many corporate structures struggle to replicate. However, these same qualities can complicate the transition from one generation to the next.
Workplace rules rewritten
South Africa’s proposed Labour Law Amendment Bill, 2025 introduces far-reaching changes affecting contracts, staffing models, severance pay, and enforcement. Employers should act now to mitigate risk and prepare for compliance.
A new era for parental leave
South Africa’s parental leave framework has been declared unconstitutional, prompting significant legislative reform. The Labour Law Amendment Bill, 2025, proposes a unified system that grants equal access to parental leave. This article outlines the proposed changes and their implications for employers.
Is your trust compliant and properly managed?
Trusts can be highly effective structures for managing and protecting assets, but only when they are administered correctly. In today’s regulatory environment, regular oversight, sound governance and accurate record-keeping are critical. A lack of attention in any of these areas can quickly lead to disputes between trustees and beneficiaries or unwanted scrutiny from the South African Revenue Service (‘SARS’) and the Master of the High Court (‘Master’).
The 2026 tax season: Are you ready for SARS’s enhanced oversight?
The 2026 tax filing season for the period 1 March 2025 to 28 February 2026 will open on 13 July 2026. As the South African Revenue Service (SARS) intensifies its oversight of high-net-worth individuals (HNWIs), this filing period demands careful preparation. With a dedicated focus on ensuring tax compliance among wealthy taxpayers, proactive planning and robust documentation have never been more essential.
Could your estate be asset-rich but cash-poor?
As families accumulate wealth over a lifetime, the focus naturally shifts to asset building and asset protection. Property is purchased, businesses are expanded, and farms are grown over generations. But one of the most overlooked aspects of effective estate planning is making sure you have enough cash when you need it most.
When last did you review your will?
As the year progresses, it is easy to forget about your will and estate plan and leave a review until the final quarter, when calendars are full and administrative bottlenecks begin to emerge. It is therefore far better to attend to these matters before year-end pressure builds. A will should not be treated as a once-off document, but rather as a living instrument that must keep pace with changes in your assets and family circumstances. A will that was suitable a few years ago may no longer reflect your current position. Marriage, divorce, the birth of children or grandchildren, the death of a nominated executor or beneficiary, the acquisition of new assets, or the introduction of trusts and companies into the estate structure can all affect whether an existing will continues to operate as intended.
Why family business succession fails without proper planning
Family businesses occupy a unique position in the commercial world. They’re often built on instinct, sacrifice, and a long-term view that most businesses struggle to match. But that same strength can become a weakness when it comes to handing things over to the next generation. The shift from founder to successor is often discussed in broad, almost theoretical terms, but in reality, it’s a highly technical process that sits at the intersection of estate planning, corporate governance, and fiduciary duty.
Bitcoin without borders? Not anymore.
A recent High Court judgment has reshaped the way cryptocurrency is treated in South Africa, confirming that Bitcoin transactions across borders are subject to the country’s exchange control laws.
South Africa’s latest labour law updates explained
International Workers’ Day, or May Day, as is popularly known, is observed worldwide to commemorate the struggles of the past; recognise victories of the present and acknowledge progressive advancements in the world of work.
When ads take flight… and cross the line
On 13 March 2026, the Advertising Regulatory Board (“ARB”) ruled that a South African TikTok advertisement by Checkers Sixty60 was misleading. This decision highlights the broader legal framework governing advertising in South Africa, including both statutory protections and industry-led self-regulation.
Smarter contracts for better infrastructure
After years of reliance on the 2015 edition of the General Conditions of Contract for Construction Works (“GCC 2015”), the South African Institution of Civil Engineering introduced a new edition in September 2025 (“GCC 2025”). This updated framework aims to improve clarity, promote fairness, and enhance efficiency in the construction industry.
Who owns what AI creates?
Copyright arises automatically when a creative work is written down, recorded, or saved in a tangible form. It grants the creator an exclusive right to control how the work is used, shared, reproduced, or adapted. In doing so, copyright not only protects creative expression but also enables creators to derive economic benefit from their work. It further safeguards the integrity of the work by preventing unauthorised alteration or misuse.
Not all leases are created equal
The question of whether residential lease agreements fall within the ambit of the Consumer Protection Act 68 of 2008 (CPA) has long been the subject of legal debate. The Supreme Court of Appeal (SCA) has now provided important clarification in Els v Venter and Another (449/2024) [2025] ZASCA 163 (27 October 2025), where it considered whether a residential lease concluded between private parties constitutes a transaction “in the ordinary course of business” for purposes of the CPA.
When borders disappear in insolvency
Cross-border insolvencies have become increasingly prevalent in modern commercial practice. This trend is driven largely by the growing mobility of individuals, who frequently hold assets both within South Africa and abroad. In addition, the rise in international financing through foreign banks, investors, and private equity structures has significantly increased the likelihood of insolvency proceedings spanning multiple legal systems.
Beyond the will: A lasting legacy through a philanthropic trust
Estate planning is often viewed primarily as a means of ensuring that family members are provided for after one’s death. However, a carefully structured will can accomplish far more than merely distributing assets. For individuals who wish to support charitable causes, establishing a philanthropic trust through a will is an effective way to create a lasting legacy while ensuring their charitable intentions are carried out in a structured, sustainable manner.
The 11-day competitor
What would you do if a senior employee resigned on Friday and was competing with you by the following week?
Wildfires and floods: What happens to your property rates?
Before we discuss whether you are allowed a reduced rate on your property, or at least an exemption, it is important to understand property rates a bit better. In South Africa, all municipalities must adhere to national legislation, being the Local Government: Municipal Property Rates Act 6 of 2004, which prescribes how they should calculate property rates. This Act prescribes the processes that Municipalities must comply with when calculating property rates. Municipalities will draft their own bylaws and property rates policies in line with this national legislation. Various policies are used, including the Property Rates Policy, which looks at how property rates are calculated and how the municipality differentiates between types of property, such as residential, commercial, agricultural, and so forth. There is also the Tariff Policy that focuses more on the calculation of municipal services to be delivered, such as electricity and water. Lastly, municipalities can also have Development Charges Policies that set out the contributions required from developers of new properties.
Before “I Do”: secure your Antenuptial contract
In matrimonial Property law, if a couple gets married without first entering an Antenuptial Contract (ANC), their marriage is automatically deemed in community of property. This means that both spouses’ assets and liabilities are merged into a single joint estate with equal responsibility.
Sold… until section 34 steps in
Section 34 of the Insolvency Act 24 of 1936 plays a crucial role in South African property law, particularly in protecting creditors against fraudulent asset transfers.
Property Transfer after death: Delayed, not cancelled
Under South African law, the seller’s death before the property is transferred and registered in the purchaser’s name does not result in the cancellation of the agreement of sale. The agreement of sale remains valid and enforceable if it was validly concluded before the seller’s passing.
Transfer duty: The rules have changed
In the past, sellers and buyers could obtain a transfer duty receipt without providing key information such as income tax reference numbers, as this was not a mandatory requirement when completing and submitting a Transfer Duty Declaration. The South African Revenue Service (SARS), however, has recently enhanced these requirements. While the changes are aimed at improving compliance, they also introduce important practical considerations that can directly affect the progress of property transfers.
More than just a lease
Think your lease agreement is just a simple rental? Think again.
How debt waivers compromise your taxes
The forgiveness of debt, more formally referred to in South African tax law as a concession or compromise of a debt, can trigger material tax consequences, particularly where the original debt was used to fund the acquisition of a capital asset. In such cases, paragraph 12A of the Eighth Schedule to the Income Tax Act 58 of 1962 (the “Income Tax Act”) governs the tax treatment of a concession or compromise of a debt. This provision is intended to ensure that taxpayers do not retain an untaxed economic benefit by being released from a debt incurred to fund a capital asset.
Choosing the right Trust
The effectiveness of trusts in estate planning depends largely on when protection is required and the level of control needed. While inter vivos and testamentary trusts are both widely used in South African estate planning, their intended purposes differ.
When AI meets tax enforcement
In recent years, the South African Revenue Service (“SARS”) has accelerated its shift from a traditional, paperwork-based tax administration model to a data-driven, technology-enhanced enforcement system. By leveraging extensive third party data, artificial intelligence (“AI”), cross platform information sharing, and an increased emphasis on lifestyle audits, SARS is transforming not only how it identifies discrepancies between reported financial activity and actual economic behaviour, but also how quickly it detects such discrepancies.