Now showing items 1-2 of 2
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 ...