n Tydskrif vir die Suid-Afrikaanse Reg - The tax consequences of donations : confusion reigns : regspraak

Volume 2007, Issue 3
  • ISSN : 0257-7747
  • E-ISSN: 1996-2207



Paying tax is one of the few certainties in life. Even our very last act on earth, namely when we have (in Shakespeare's words) "shuffled off this mortal coil" (, act 3, sc 1, 1. 56), constitutes in South African law a taxable event, as both estate duty and capital gains tax become payable on our death. As taxpayers often attempt to minimise their tax liability during their lifetime, it is understandable that they will also attempt to minimise taxes payable on their death.

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