News & Articles
Customary and Civil marriages are equal, says Constitutional Court
The Constitutional Court has recently delivered a significant judgment reaffirming that customary marriages and civil marriages hold equal legal status. Importantly, the Court clarified the implications and validity of antenuptial contracts within the context of customary marriages.
CSOS or Court? The choice is yours
The recent judgment in Parch Properties 72 (Pty) Ltd v Summervale Lifestyle Estate Owner’s Association and Others 2026 (1) SA 449 (SCA) (17 October 2025) has brought welcome clarity to the long‑standing question of whether the Community Schemes Ombud Service Act 9 of 2011 (CSOS Act) limits the jurisdiction of the High Court.
Hurt feelings ≠ Constructive dismissal
Constructive dismissal was incorporated into South African labour law in the 1980s and later codified in the Labour Relations Act 66 of 1995 (“LRA”). In terms of section 186(1)(e) of the LRA, an employee may resign, whether with or without notice, and claim unfair dismissal on the basis that their continued employment had become intolerable. Although the concept can be difficult to apply in practice, the Constitutional Court has clarified its meaning and reaffirmed its role within our law.
When IP wears the crown
In a media environment dominated by geopolitics and market turbulence, a major corporate development has unfolded with surprisingly little mainstream attention: the bidding war for Warner Bros. Discovery. The company behind globally iconic entertainment franchises, from Harry Potter to Superman, is at the centre of one of the most consequential industry battles in recent memory. Although the deal is unfolding in the United States, its impact reaches far beyond Hollywood, including markets like South Africa.
From greylisting to enforcement: Companies to face penalties for non-compliance
South Africa’s removal from the greylist in October 2025 did not mark the end of compliance obligations for companies. The National Treasury proposed a draft General Laws (Anti-Money Laundering and Combating Terrorism Financing) Amendment Bill, 2025 (“Draft Amendment Bill 2025”), which was out for public comment until 2 March 2026. The regulatory framework implemented from 1 April 2023 laid the foundation for compliance in South Africa. The Draft Amendment Bill 2025 intends to build on the foundation, aiming to strengthen compliance measures ahead of the Financial Action Task Force (“FAFT”) mid-2026 review. Over the past two years, the focus has been on improving compliance systems and addressing deficiencies. However, Treasury made it clear that 2026 will shift the focus from remediation to strict enforcement.
The hidden cost of fiscal drag in Estate Planning
The South African estate duty exemption threshold has remained fixed at R3.5 million since March 2007. Because this figure has not been adjusted to account for inflation, an increasing number of average estates are now subject to estate duty. This economic reality is known as fiscal drag.
The Budget Speech and its impact on local Estate Planning
The annual budget speech always carries significant implications for taxpayers, particularly when it comes to estate planning and wealth preservation. Recent adjustments, including relief from bracket creep, changes to contribution limits, and increased enforcement around financial transparency, have a direct impact on how individuals structure their finances and protect their legacy. For high-net-worth individuals especially, the budget signals both modest relief and a continued focus on tax compliance and responsible planning.
Trusts face penalties as SARS enforces compliance
The South African Revenue Services (“SARS”) has notified trusts of its intention to enforce penalties for the non-submission of trust tax returns. These penalties will apply regardless of whether the trust is active or dormant.
Is your family trust SARS-proof?
Trustee duties and Trust administration
The first point of departure is that the trustees must ensure that the trust is registered with the Master of the High Court, the trust has its own separate bank account and that the trustees manage and administer the trust in accordance with the trust deed. It is of utmost importance to regularly review the trust deed to ensure that the trustees know and understand their duties and responsibilities, ensure that the trust deed aligns with any legislative or regulatory changes and that the beneficiaries of the trust are clearly identifiable and up to date. To act completely independently, the trustees of the trust mustn’t blur the lines.
Estate Planning win: Making the most of the new donations tax threshold
The 2026 National Budget introduces a key change to South Africa’s donations tax regime: an increase in the annual exemption from R100 000 to R150 000 per person (or R300 000 for married couples), effective 1 March 2026. While this appears to be a simple adjustment, it can serve as a powerful component of a well‑designed estate plan, especially for high‑net‑worth individuals and families looking to preserve and transfer wealth efficiently.
Can and should I deregister for VAT?
From 1 April 2026, South Africa’s compulsory VAT registration threshold rises from R1 million to R2.3 million. Businesses whose taxable supplies fall below this in any period of 12 months can apply to SARS to cancel their VAT registration. While the change promises relief for SMEs, deregistering is not automatic or always advisable. It triggers immediate tax consequences and long-term operational shifts that demand thorough evaluation.
More room to give: The R150k trust boost
From 1 March 2026, South Africa’s annual donations tax exemption for natural persons has increased from R100,000 to R150,000 per individual. The adjustment offers greater flexibility in estate planning and supports more effective intergenerational wealth transfer.
New law firm directors: What the law requires
The appointment as a director in a law firm is a significant milestone for any young legal professional, as is the establishment and registration of a new legal practice. It is therefore essential that practitioners are aware of the legal requirements and properly prepared for when that stage arrives.
Phrase it™. Own it™.
As the worlds of artists, social media influencers, celebrities, and artificial intelligence (“AI”) continue to converge, iconic catchphrases are increasingly more than personality markers; they are evolving into valuable commercial assets. In an era where online identity holds substantial economic weight, the way catchphrases can be protected and commercialised is becoming both complex and crucial. Locally, expressions such as “Hello my Hunnays” by Kayla Kim Kay and “Molweni julle” by Anika Dambuza (also known as The City Makoti) have grown into instantly recognisable phrases among South African and international audiences.
Your will may need a passport!
The world is smaller than ever – South African families increasingly own property in Portugal, hold shares in the US, or have children studying in London. Yet while your life may be global, the law remains stubbornly local. This article explains why a single South African will is often insufficient for offshore assets – and how to avoid the pitfalls of forced heirship, delays, and double taxation.
Labour law in the age of AI
In recent years, Artificial Intelligence (AI) has rapidly transformed the modern workplace, reshaped operational processes and altered how employees perform their duties. This technological shift is significantly influencing the global economy, particularly the labour market, where AI-driven changes are becoming increasingly evident.
Before the hammer falls: Key tips for auction buyers
Purchasing a property at an auction often feels like a once‑in‑a‑lifetime opportunity, with the thrill of competitive bidding, the possibility of securing a bargain, and the pressure of acting quickly. However, beneath this excitement lies a complex legal and financial landscape that prospective buyers must navigate with care. This article highlights the major risks associated with buying immovable property at a public auction.
AI is rewriting the M&A playbook
Artificial intelligence (“AI”) is no longer a technology that businesses experiment with. Globally, AI adoption is accelerating, and recent data suggest that most companies are either already using AI or actively planning its implementation, with many reporting measurable gains in productivity and revenue. This shift is also reshaping how mergers and acquisitions (“M&A”) are evaluated, negotiated and concluded in South Africa. As AI becomes more deeply embedded in business operations, M&A transactions must evolve to treat AI not only as a strategic asset but also as a practical tool that influences the transaction process itself.
Directors’ liability in law firms: A court judgment
In a recent judgment by the Supreme Court of Appeal (SCA), the Court considered the liability of all directors of a law firm when financial misconduct was committed by only one director.
Check your property value: Mangaung roll now open
Mangaung Metropolitan Municipality has published its General Municipal Property Valuation Roll on 16 February 2026, inviting all property owners within the Metro’s jurisdiction to review and, where necessary, dispute the valuations placed on their properties by the Municipality.
SARS raises the penalty bar
National Treasury and the South African Revenue Service (“SARS”) intend to introduce significant amendments to sections 222 and 223 of the Tax Administration Act 28 of 2011 (“TAA”) during 2026. These changes will materially affect the application of understatement penalties and the availability of the bona fide inadvertent error defence. Importantly, the focus will shift away from the taxpayer’s intention or state of mind and toward the quantum of the understatement and the reasonableness of the taxpayer’s conduct.
Gig work: The legal reality
In a country burdened by high unemployment, rising living costs, and limited formal job opportunities, the gig economy has emerged as a flexible and often necessary response to economic exclusion. To avoid unemployment and secure a basic income, many South Africans have turned to e-hailing services, food delivery platforms, freelancing, virtual assistance, online tutoring, and a wide range of digital service marketplaces.
Litigation costs, simplified
Civil litigation costs refer to the legal expenses involved in initiating and pursuing a lawsuit or application. These costs include, for example, the issuing of summons, the drafting of affidavits, pleadings, and notices exchanged between the parties until the court ultimately grants an order.
Regulating tomorrow’s financial services, today
Modern technology now allows you to manage your money without ever stepping into a bank. No queues, no paperwork – just a few taps on your phone. That’s Fintech.
Balancing the digital economy
The Competition Commission published its final report on the Media and Digital Platforms Market Inquiry (MDPMI) toward the end of 2025. The inquiry signals a significant regulatory intervention in the relationship between local media organisations, global digital platforms, and the digital advertising economy. Far more than a technical market exercise, the MDPMI addresses fundamental questions concerning the sustainability of South Africa’s news media sector and the future shape of competition in digital markets. Its findings and remedial measures point to a decisive shift in how competition law will be applied to platform-driven sectors in the years ahead.
When levies rise: What owners must know
In South Africa, levies in sectional title and similar community schemes are the cornerstone of funding for maintenance, operations, insurance, and future repairs. However, when levies are increased, particularly when the increases appear excessive, owners often struggle to understand how they are regulated and what rights they have under the law.
The hidden tax of generosity
From time to time, individuals make the generous decision to transfer property for the benefit of another. This may be done by way of a gift, a transfer into a trust, or even by renouncing certain rights. Any such gratuitous disposal or renunciation of rights constitutes a donation. The result is that the donations tax becomes payable on the value of the property donated. At 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.
Why is the “RF” distinction in a company name important?
At first glance, “RF” may seem like just another corporate suffix. These two letters quietly signal a deliberate business structure designed to enhance transparency, build confidence, and provide greater protection in today’s corporate environment. Far from being a formality, the inclusion of “RF” in a company’s name reflects a deliberate choice about how the business is structured and governed. It indicates that certain assets, activities, or obligations are clearly separated within the organisation, helping shareholders understand where risks lie and how they are managed. In doing so, the “RF” designation offers reassurance to investors, partners, and customers alike by signalling a commitment to clarity, accountability, and responsible business practice.
Beyond compliance: Building effective social & ethics committees
Contemporary corporate governance has evolved beyond a narrow focus on profit maximisation. Companies are now subject to heightened scrutiny regarding their treatment of employees, their environmental impact, and their engagement with the communities in which they operate. The Companies Act 71 of 2008 (“the Act”) introduced social and ethics committees (“SEC”) as a statutory mechanism to assist companies to oversee and manage these non-financial risks, which are often overlooked when focused on key performance indicators (KPI’s) for profits and other margins in companies. This article examines the categories of companies mandated to establish SECs in their companies, and to dive into the content that a properly drafted Terms of Reference should offer to the SEC.
Protecting creators in the digital era – Copyright amendments
Nearly 5 decades after its original enactment, South Africa’s copyright regime is undergoing one of the most significant reforms in its history. The Copyright Amendment Bill [B13F-2017] introduces modern protections to secure the financial and digital interests of authors and performers, thereby strengthening their economic rights in an increasingly digital world. While parts of the Bill remain under constitutional review, a landmark 2025 court ruling has already enforced critical protections for users with disabilities. This article breaks down the primary measures intended to safeguard South African creativity.