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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 belastinggevolge van boedelsamesmelting
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 ...
'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 ...