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Now showing items 1-10 of 17
Die beskerming van lewenspolisse tydens sekwestrasie-- is daar 'n leemte?
(North-West University, 2006)
Die belastinggevolge van boedelsamesmelting
(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 ...
Evaluating courts' discretion to award trust assets in divorce matters
(North-West University (South Africa), Potchefstroom Campus, 2016)
In recent years, the establishment of trusts has increased. The reason for trusts is
mainly for the protection of trust assets. A founder creates a trust by donating assets
toward the trust and the trust in turn offers ...
'n Ondersoek na die afskaffing van boedelbelasting
(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 ...
Beperkings op testeervryheid
(2014)
This research report is focused on the limitations placed on the freedom of testation of a person in the broader sense. The principle of freedom of testation is the foundation of the South African testate succession. The ...
Estate planning for people with special needs from a tax perspective
(North-West University (South Africa), Potchefstroom Campus, 2016)
When planning an estate for a seriously mentally or physically disabled person, it is crucial to plan for the person’s future financial security and care. The challenge that planning agents face when dealing with such a ...
Die belang van die eenjaartermynklousule vir die oordrag van 'n fidusiêre belang by boedelbeplanning
(North-West University, 2008)
Selfmoordbriewe as geldige testament : testeerbevoegdheid en animus testandi
(North-West University (South Africa), Potchefstroom Campus, 2018)
Voordat ’n testament as ’n regsgeldige dokument aanvaar word, moet die dokument
voldoen aan sekere formele vormvereistes. Hierdie vereistes word voorgeskryf in artikel
2(1) van die Wet op Testamente 7 van 1953. Indien ...
The position of assets vested in a sham trust
(North-West University, 2018)
The concept of a sham trust has changed over the years. Presently it is defined as a perceived entity that is not entirely what it portrays to be. In addition, a sham is therefore regarded as invalid with a deceiving nature. ...
Limiting freedom of testation : evaluating ‘discriminatory’ stipulations in testamentary charitable trusts
(North-West University, 2018)
South Africa has a history of discrimination and differentiation, which has negatively affected society. Since the Constitution of the Republic of South Africa came into being, the legal position regarding the limitation ...