Warning: Trying to access array offset on value of type bool in /home/klient.dhosting.pl/purplrocket/staging.academyoftaxlaw.com-ve4i/public_html/wp-content/plugins/elementor-pro/modules/dynamic-tags/tags/post-featured-image.php on line 39

Home » Posts » Estate Duty in African Nations

Estate Duty in African Nations

Commentary by Prof. Dr. Daniel N. Erasmus on the article: “Spotlight on Death Taxes Across Africa”

The original article (Spotlight on Death Taxes Across Africa) was first published by Regan van Rooy and follows the commentary.

The article, provides a valuable overview of the current state of Estate Duty in African Nations. Individuals and families need to be aware of the tax implications of their assets and wealth, particularly in the context of estate planning and wealth transfer.

While the article suggests that people should not be overly concerned about Estate Duty in African Nations, it is essential to recognize that tax laws and regulations can vary significantly between countries. As such, individuals and families must consult with tax professionals and legal experts to ensure they are fully informed about the tax implications of their assets and wealth in their specific country.

Furthermore, it is worth noting that tax laws and regulations can change over time, and it is essential to stay up-to-date with the latest developments in tax legislation and case law. For example, Prof. Dr. Erasmus is involved in providing tax education and updates on the latest transfer pricing developments for multinationals in Africa.

The article “Spotlight on Death Taxes across Africa” offers a useful starting point for understanding the current state of Estate Duty in African Nations. However, individuals and families should consult with tax professionals and legal experts to ensure they are fully informed about the tax implications of their assets and wealth in their specific country.

For more commentary on the information provided in articles like this please check our SERVICES, METHODOLOGY and CONTACT US pages.

Citations:

ORIGINAL ARTICLE

Old Ben Franklin said that nothing in the world is certain except death and taxes. Most people find both subjects disagreeable, and generally the two of them together. i.e. taxes due to death, are even worse.

Having worked hard to leave a legacy to one’s heirs, only for a chunk of it to disappear into the government’s coffers, is dispiriting. It can also lead to practical problems for the heirs, such as how to actually pay the tax without selling whatever asset was bequeathed to them in the first place. You as bequeathor may decide that any tax on death is not your problem – but if you actually like your heirs, anticipating the cost and problems caused by death taxes is well worthwhile! – CLICK HERE TO CONTINUE READING>>>

Compare Programmes

Choose the track that fits your practice focus. All programmes are practitioner-taught, cohort-based, and validated by Middlesex University.

Dimension	Transfer Pricing	International Taxation	South African Tax Law
Jurisdictional audience	Global audience, covers all jurisdictions	Global audience, covers all jurisdictions	South Africa specific, relevant to SADC region
Ideal for	TP managers, advisors, in-house tax teams, analysts moving into TP	Advisors and managers dealing with cross-border rules, treaties, planning	Practitioners working with the SA Income Tax Act, cases, compliance
Core focus	Methods, comparables, DEMPE, documentation, audits, dispute defence	Treaties, source vs residence, anti-avoidance, PE, relief from double tax	Statutory interpretation, case law, assessments, objections, local practice
Primary tools	OECD TP Guidelines, UN Manual, BEPS Actions 8–10, 13, case law	OECD and UN Models, MLI, BEPS 1.0 and 2.0, domestic rules, cases	Income Tax Act, SARS practice notes, Tax Administration Act, SA cases
Assessment style	Case-based assignments, file reviews, short written defences	Problem questions, treaty interpretation, position papers	Problem questions, statutory analysis, case commentary
Typical outcomes	Build defensible TP files and strategies, improve audit readiness	Design cross-border structures within rules, mitigate double tax	Apply SA tax law accurately, manage reviews and disputes
Entry point	Start with PG Certificate, progress to PG Diploma, then MSc, or enter later with suitable experience or credits.

Awards Ladder

Award	Best for	What you achieve	Assessment highlights
PG Certificate	Foundation to intermediate upskilling	Core concepts, frameworks, and applied techniques	Short case write ups, timed responses, applied tasks
PG Diploma	Expanding technical depth and application	Advanced analysis, risk management, documentation quality	Integrated case assignments, policy memos, oral defence
MSc	Leaders and specialists building authority	Capstone project and research backed practice outcomes	Research project, viva or presentation, publishable summary

IFF Certificate Courses

Practical, practitioner-led certificates designed for immediate on-the-job application. Each course can stand alone or act as a pathway into our postgraduate tracks.

Dimension	Conducting a Transfer Pricing Trial	Effectively Managing Tax Teams	Indirect Taxation	Tax Risk Management
Jurisdictional audience	Global audience	Global audience	Global audience, with local adaptation	Global audience
Ideal for	In-house tax, TP managers, litigators, advisors preparing for audits, ADR, trial	Heads of tax, managers, team leads, controllers, emerging leaders	VAT, GST, customs, finance managers, AP, AR, compliance specialists	Tax managers, risk officers, controllers, advisors building governance
Core focus	Case theory, evidence files, expert reports, witness prep, courtroom strategy	Operating models, KPIs, workflows, stakeholder management, coaching	VAT design, place of supply, input credits, exemptions, WHT interactions	Risk identification, controls, documentation, audit readiness, dispute playbooks
Delivery mode	Online, live sessions plus guided self-study	Online, live sessions plus guided self-study	Online, live sessions plus guided self-study	Online, live sessions plus guided self-study
Duration	16 weeks, part-time	16 weeks, part-time	16 weeks, part-time	16 weeks, part-time
Outcomes	Confident litigation preparation and defence for TP disputes	Stronger execution, clear roles, measurable team performance	Reduced VAT errors, better cash flow, fewer surprises at audit	Structured governance, fewer findings, faster dispute resolution
Prerequisites	TP fundamentals recommended	Supervisory experience helpful	Basic VAT knowledge helpful	General tax experience helpful
Pathway	Progress to PG Certificate in Transfer Pricing	Progress to Mechanics of Leading Tax Teams, PG Certificate (leadership)	Progress to PG programmes, International Tax or SA Tax Law	Progress to PG Certificate in International Taxation or Transfer Pricing
Assessment	End of module progress assessment 5000-word assignment if PG-Cert option elected	End of module progress assessment 5000-word assignment if PG-Cert option elected	End of module progress assessment 5000-word assignment if PG-Cert option elected	End of module progress assessment 5000-word assignment if PG-Cert option elected

Transfer Pricing

International Tax

South African Tax Law

Mechanics of Conducting a TP Trial

Mechanics of Leading Tax Teams

Mechanics of Indirect Taxation

Mechanics of Tax Risk Management

Mastering Tax Dispute Resolution in South Africa

Estate Duty in African Nations

Table of Contents

Commentary by Prof. Dr. Daniel N. Erasmus on the article: “Spotlight on Death Taxes Across Africa”

Citations:

ORIGINAL ARTICLE