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    Die beskerming van lewenspolisse tydens sekwestrasie-- is daar 'n leemte? 

    Pienaar, Chanel (North-West University, 2006)
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    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 ...
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    Evaluating courts' discretion to award trust assets in divorce matters 

    Jacobs, David Henry (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 ...
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    '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 ...
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    Beperkings op testeervryheid 

    Siecker, Jodi (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 ...
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    Estate planning for people with special needs from a tax perspective 

    Pienaar, Roüa (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 ...
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    Die belang van die eenjaartermynklousule vir die oordrag van 'n fidusiêre belang by boedelbeplanning 

    Jacobs, Anel (North-West University, 2008)
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    Selfmoordbriewe as geldige testament : testeerbevoegdheid en animus testandi 

    Beetge, Sune (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 ...
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    The position of assets vested in a sham trust 

    Diedericks, C.A. (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. ...
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    Limiting freedom of testation : evaluating ‘discriminatory’ stipulations in testamentary charitable trusts 

    Steyn, C. (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 ...
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    AuthorBeetge, Sune (1)Blomerus, Y. (1)De Beer, Jean-Mari (1)De Villiers, Dawid Frederik (1)Diedericks, C.A. (1)Fryer, C.E. (1)Jacobs, Anel (1)Jacobs, David Henry (1)Lourens, C. (1)Orffer, M. (1)... View MoreAdvisor/Supervisor
    Kloppers, H.J. (17)
    Du Toit, S.F. (1)Erlank, W. (1)Gildenhuys, A. (1)Stander, A.L. (1)SubjectCapital gains tax (3)Boedelbelasting (2)Estate duty (2)Kapitaalwinsbelasting (2)Trusts (2)Afskaffing van belasting (1)Amendment / amended (1)Animus testandi (1)Artikel 2(3) van die Wet op Testamente (1)assets (1)... View MoreDate Issued2020 - 2021 (6)2010 - 2019 (9)2006 - 2009 (2)Has File(s)Yes (17)

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