News & Articles
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.
The importance of due diligence in M&A
The excitement of a merger or acquisition often sits in the “big picture” strategy, but the success of the deal lives or dies in the details. Due diligence is not a box-ticking exercise. It is the point at which assumptions are tested, risks are priced, and uncomfortable questions are asked. This article explores why looking before you leap, by conducting a thorough due diligence, is the golden rule of mergers & acquisitions (“M&A”) transactions.
Customary marriages stand equal
In a landmark judgment delivered on 21 January 2026, the Constitutional Court pronounced welcomed clarity on the interplay between customary marriages, civil marriages, and antenuptial contracts (“ANC”). The Court, by majority decision in VVC v JRM and Others (CCT202/24) [2026] ZACC 2 (21 January 2026) , declined to confirm a High Court order that had declared section 10(2) of the Recognition of Customary Marriages Act 120 of 1998 (“the Recognition Act”) unconstitutional. The majority decision powerfully reaffirmed the equal constitutional status of customary marriages and established that spouses cannot unilaterally alter their matrimonial property regime without judicial oversight.
Merger threshold shake-up: What SA businesses should know
The Department of Trade, Industry and Competition (“DTIC”) has published draft amendments to South Africa’s merger notification thresholds, signalling a potential shift towards reducing regulatory red tape and easing the cost of doing business for merging parties. If implemented, the proposed changes would materially affect when mergers are required to be notified to the Competition Commission (“Commission”) and may result in fewer transactions being subject to mandatory approval.
2026: The year to get your trust administration in order
The most common trust compliance pitfalls are poorly drafted trust deeds and inadequate record-keeping of trust documentation. Trustees’ failure to maintain proper records of resolutions or minutes clearly recording details of when, why and where the decisions were made and approved by the trustees of the trust has resulted in trusts being placed under a microscope for poor administration and non-compliance. Trustees should be aware that all decisions taken on behalf of a trust must be formally documented in a resolution and minutes and approved by the trustees.
Integrating SA trusts into global estate plans
This article explores how a South African trust can be integrated into a global estate plan. Clients often ask whether offshore assets can be bequeathed to a South African trust, whether the trust can make distributions to non-resident beneficiaries, and whether it can make distributions to a non-resident trust. The discussion below provides an overview of the key considerations for each scenario.
Trusts: Risk vs reward
Death eventually knocks on everyone’s door. While it is an uncomfortable certainty, it serves as a timely reminder of the importance of proper estate planning. A well-considered estate plan provides peace of mind that sufficient provision has been made for loved ones and that assets will be managed and transferred efficiently after death. In South Africa, trusts are frequently used as part of this process and, when correctly structured and administered, trusts can be an exceptionally powerful estate planning tool.
Trust loans and their tax consequences
Advisors and clients still use loan accounts to transfer assets into trusts, often perceiving them as simple and efficient structures. The idea seems straightforward: rather than donating assets and triggering donations tax, an individual sells assets to a trust on a loan account, allowing the trust to grow its wealth over time. In practice, however, these loans often accumulate and remain outstanding for years, creating unintended tax and estate-planning consequences. What begins as a seemingly straightforward arrangement can, over time, undermine the very purpose of establishing a trust.
Why Independent Trustees matter in Testamentary Trusts
Transparency and accountability are fundamental to sound fiduciary decision-making, particularly where a will provides for the establishment of a testamentary trust holding assets for the benefit of minors or other vulnerable beneficiaries. It is common practice for close relatives to be appointed as trustees in these trusts. However, as governance standards have evolved, so too has the recognition that good intentions alone are not sufficient. Modern fiduciary practice increasingly emphasises the appointment of an unbiased, independent trustee to ensure that decisions are made with the necessary expertise, impartiality, and avoidance of conflicts of interest.
The executor’s role in bringing a testamentary trust to life
A testamentary trust, often referred to as a mortis causa or Will Trust, is created through your Last Will and Testament and only comes into existence after your death. While there is ongoing debate as to whether such a trust falls under the law of succession or contract, one thing is clear: the executor plays a pivotal role in transforming your written intentions into a functioning legal structure.
Culture vs style: When workplace dress codes cross the line
Dress codes are a familiar part of many workplaces, yet employers often fail to calibrate how far they are allowed to go in regulating employee personal appearance. While employers may enforce standards of neatness, safety and professionalism, these rules cannot override constitutional rights, nor can they operate in a discriminatory manner. A recent reminder of this emerged from the Supreme Court of Appeal, where the court had to consider the fairness of dismissing correctional officers for refusing to cut their dreadlocks, contrary to the employer’s dress code.
Competition Commission guidelines on confidential information
The Competition Commission of South Africa (“Competition Commission”) identified a need to guide merger parties and stakeholders on claiming confidentiality over information. In September 2025, the Competition Commission issued Guidelines on the Commission’s handling of confidential information (“Guidelines”), which, however, are not binding on the Competition Commission, the Competition Tribunal or the Competition Appeal Court, but must be taken into account by these authorities when interpreting and applying the Competition Act 89 of 1998 (“Competition Act”).