n Tax Breaks Newsletter - BPR 217 provides clarity for non-resident SA investors : estate duty

Volume 2016, Issue 364
  • ISSN :



On 21 January 2016, SARS issued Binding Private Ruling 217. The ruling deals with the estate duty implications for non-resident individual investors, specifically where such an investor, who is a resident in Country X, purchases a linked investment plan from a company incorporated and resident in Country X, which carries on the business of life insurance. The key issue was how certain sections of the Estate Duty Act 45 of 1955 would apply.

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