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 ...

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 ...

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 ...

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 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 ...

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 ...

Ná die finansiële krisis van 2007 en die impak daarvan op ekonomieë is regulatoriese raamwerke wêreldwyd heroorweeg. Die regulatoriese raamwerk van die Suid-Afrikaanse finansiële sektor is hervorm volgens die Twin Peaks-model. ...

Two interests, regulated by two separate areas of the law: the one, a yet to be recognised legally protectable interest in wealth creation and preservation; and the other, firmly positioned statutory provisions of the ...