Uitwinning deur skuldeisers is in vandag se ekonomiese klimaat ‘n toenemende realiteit. Enslin Nel verduidelik wat die regsposisie van boere is rakende die hantering van die uitdaging in hierdie regstreekse uitsending van GROOTplaas op kykNET.
Onderhoud datum: 18 Februarie 2020
In recent years, South Africa has seen a notable rise in financial emigration. This shift comes with significant tax implications, as individuals who cease to be tax residents must navigate complex regulations and financial considerations. Understanding these implications is crucial for anyone considering this move. Financial emigration refers to the formal process by which South African taxpayers alter their tax residency status, change their status with the South African Reserve Bank (SARB) for exchange control purposes and relocate their financial assets to other countries. This often involves transferring wealth, investments, and retirement funds offshore. The South African Revenue Services now mainly oversees this process, allowing individuals to terminate their tax residency in South Africa while effectively transferring their finances overseas.
On 27 March 2025, the Chief Master Directive 2 of 2025 was issued, marking the start of a digital transformation at the Master’s Offices situated in Johannesburg and Pretoria. These new developments will be beneficial to any person considering setting up a trust.
A recent Chief Registrar’s Circular has shed light on the challenges of determining the correct transaction date for divorce-related property transfers—especially when settlement agreements are amended after the divorce. In this article, we look at the current position.