Now showing items 1-4 of 4

    • 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 ...
    • Huwelikstelsels en boedelbeplanning in die Suid-Afrikaanse reg 

      Faul, Marelize (Potchefstroom University for Christian Higher Education, 2001)
      The Constitution of the Republic of South Africa, 1996 acknowledges the customary system of law directly (section 211) and the religious based systems of law indirectly (section 15(3)). The objective of estate planning is ...
    • Lewenspolisse, huwelike binne gemeenskap van goed en die berekening van boedelbelasting 

      Van Vuuren, Yolandi (North-West University, 2010)
      The treatment of life insurance policies in deceased estates and the effect thereof on marriages in community of property is the cause of various problems for executors. In terms of section 3(3) of the Estate Duty Act 45 ...
    • '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 ...