by VDT Attorneys | Apr 20, 2026 | Donations Tax, Estate Planning, Making the most of the new donations tax threshold
Why donations tax matters in Estate Planning Under South African tax law, donations tax applies to gratuitous transfers of value made during a person’s lifetime. Before the 2026 Budget, individuals could donate up to R100 000 per year tax‑free. From 2026, the...
by VDT Attorneys | Apr 20, 2026 | Donations Tax, Donations tax exemption
Increased donations tax exemption: Greater flexibility for interest-free loans to trustsIn South African estate and trust planning, interest-free loans from individuals to trusts remain a popular funding method. An individual lends money to a trust, which uses the...
by VDT Attorneys | Feb 26, 2026 | Capital Gains Tax, Donations Tax, The tax impact of donations
The layered tax impact of donationsAt first glance, one might assume that once the donations tax has been paid, the donor’s tax liability has been fully discharged. However, this is far from the truth. A donation also constitutes a disposal in terms of paragraph 11(1)...
