Browsing Law by Subject "Donations tax"

Now showing items 1-3 of 3

    • 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 ...

    • Implications of the use of personal servitudes as estate planning instruments 

      Marneweck, Denél (North-West University (South Africa), Potchefstroom Campus, 2016)
      Estate planning is the process during which a plan is set up in order to regulate the use, conservation and transfer of the estate owner's assets. The division of ownership and use of property by means of personal servitudes ...

    • Interest-free loans or low-interest loans and estate planning : life after Brummeria 

      Preston, Margaretha Johanna (2014)
      From time to time the court delivers a judgment that has a ripple effect beyond what was expected, resulting in estate planners reconsidering their planning strategies. Such a judgment was the judgment delivered by the ...