Browsing Law by Subject "Estate duty"

Now showing items 1-7 of 7

    • Die belastinggevolge van boedelsamesmelting 

      De Beer, Jean-Mari (2012)
      Estate massing is one of the estate planning instruments used by estate planners, especially with regards to marriages in community of property; nonetheless any two people (or more) may mass their whole estates or a part ...

    • Die gevolge van kapitaalwinsbelasting by die vermindering of aflossing van 'n skuld 

      Strydom, Marlize (North-West University, 2005)
      The decision of an estate owner to employ a trust as an estate planning instrument normally involves the disposal of all or part of his growth assets to the trust. This is done to ensure that the value of such growth assets ...

    • Implications of the use of personal servitudes as estate planning instruments 

      Marneweck, Denél (North-West University (South Africa), Potchefstroom Campus, 2016)
      Estate planning is the process during which a plan is set up in order to regulate the use, conservation and transfer of the estate owner's assets. The division of ownership and use of property by means of personal servitudes ...

    • Interest-free loans or low-interest loans and estate planning : life after Brummeria 

      Preston, Margaretha Johanna (2014)
      From time to time the court delivers a judgment that has a ripple effect beyond what was expected, resulting in estate planners reconsidering their planning strategies. Such a judgment was the judgment delivered by the ...

    • The levying of estate duty and capital gains tax as double tax in South Africa 

      Bruwer, Stephanus Adriaan (North-West University (South Africa), Potchefstroom Campus, 2017)
      It is almost certain that there would be tax implications at the death of a natural person. Currently, estate duty is levied in terms of the Estate Duty Act at a flat rate of 20%. Capital gains tax on the other hand, is ...

    • Lewenspolisse, huwelike binne gemeenskap van goed en die berekening van boedelbelasting 

      Van Vuuren, Yolandi (North-West University, 2010)
      The treatment of life insurance policies in deceased estates and the effect thereof on marriages in community of property is the cause of various problems for executors. In terms of section 3(3) of the Estate Duty Act 45 ...

    • 'n Ondersoek na die afskaffing van boedelbelasting 

      De Villiers, Dawid Frederik (North-West University, 2011)
      Estate duty in South Africa is levied in terms of the Estate Duty Act since 1955. Estate duty is currently calculated at a flat rate of 20% on the amount of which the net worth of an estate exceeds a primary rebate of R3,5 ...