Double Tax Agreements and Pensions: When Paying Tax Twice Becomes a Reality
As the global workforce becomes increasingly mobile and retirees seek out international destinations for their golden years, the issue of cross-border taxation has grown in importance. One of the most critical tools in managing international tax burdens is the Double Tax Agreement (DTA) – especially in the context of pensions. What is a DTA? A […]
What Does Being a Trustee of a Body Corporate Entail (Part 2)
In Part One of this article, we explained that a replacement trustee may be appointed by the remaining trustees when a trustee ceases to hold office, or, if all trustees have vacated their positions, by the members in a general meeting. The appointment is for a specified period, for example, six months or usually until […]
Spotlight on The Sleep Fairy Project
GA Maclachlan Inc is proud to support The Sleep Fairy Project, an inspiring initiative that brings comfort and reassurance to children undergoing surgery in public hospitals across the Western Cape. We are honoured to contribute to a project that replaces fear with courage and care when it matters most. The Sleep Fairy Project, an […]
Who Gets to Tax Your Retirement Benefits?
Navigating double taxation agreements in retirement planning. Cross-border retirement planning raises difficult tax questions. This article unpacks how double taxation agreements (DTAs) shape the taxation of lump sums and annuities, and the steps advisors can take to help preserve clients’ retirement benefits. For South Africans who have built their careers locally but now live abroad, […]
Rethinking Investing in an Age of Uncertainty
Focus on fundamentals, not forecasts. For much of the last century, investment success was often linked to foresight. The prevailing belief was that skilled investors could anticipate market cycles, economic inflection points, and policy shifts to stay ahead of the curve. However, that paradigm is shifting. Today, markets are no longer guided solely by fundamentals […]
Knowledge Is Power – If You Can Find It
The real threat to your business is old habits. In July 2025, a mid-sized South African business lost one of its most experienced employees. The impact was catastrophic. This was not because of his seniority, but because he was the only one who knew how everything worked. Systems, processes, and compliance routines were all inside […]
South Africa’s Parental Leave Rules Have Been Updated
On 3 October 2025, the Constitutional Court delivered a landmark decision in Van Wyk and Others v Minister of Employment and Labour & Others (CCT 308/23) [2025] ZACC 20, fundamentally reshaping the law on parental leave in South Africa. The Judgment The court declared that the existing provisions of the Basic Conditions of Employment Act […]
How Market Dislocation Benefits Active Investors
This isn’t just another market cycle; it’s a structural shake-up. I think it’s safe to say that there’s no modern precedent for the current level of global disruption. The pace of change, from retaliatory tariffs to shifting alliances and conflicting official statements, has been unrelenting. Market volatility has returned, coming in sustained waves across asset […]
Time Is, Indeed, Money!
How to make time work for your money. It’s often said that time is money, and when it comes to your finances, that’s absolutely true. The principle of the time value of money is simple: money available today is worth more than the same amount in the future, because it has the potential to earn […]
The ‘Big Three’ Tax Worries (Part 3): Property
Rounding up our series on the three main worries for taxpayers, we discuss property. So, you now know how to claim your car expenses on your tax return, and are reasonably confident that you can now manage your share investments without incurring the wrath of SARS. But the one thing that really keeps you awake […]