Browsing by Subject "Belastingvermyding"
Now showing items 1-2 of 2
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The future of trusts as an estate planning tool
(North-West University, 2011)Estate planning is an important exercise aimed at increasing, preserving and protecting assets during a person's lifetime and providing for the disposition and continued utilisation of these assets after his death. The ... -
'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 ...