Forming a Trust in South Africa: Which Type Suits You?
What is a trust? The answer may seem obvious, but in practice, many people get confused as to exactly what a trust is and what such a structure is meant for. In this article, we examine the various types of trust recognised under the South African common law, as well as where the Income Tax […]
The Consumer Protection Act Changes the Rules of Voetstoots Sales
The Consumer Protection Act 68 of 2008 (CPA) has significantly curtailed the use of voetstoots clauses in South African law. While these clauses are still recognised in certain contexts, the CPA strengthens consumer rights and places strict limits on when and how liability for defective goods can be excluded. What the Law Says Under South […]
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 […]
The Legal Recognition of Electronic Communications and Signatures under the ECTA
As digital technologies continue to evolve and integrate into everyday life, the application of the Electronic Communications and Transactions Act 25 of 2002 (“ECTA”) has become increasingly significant in both the public and private sectors. The Act plays a pivotal role in shaping the legal framework for electronic communications and e-commerce in South Africa. The […]
The Impact of Recent Companies Act Amendments on Audit and Review Requirements for Close Corporations
Under the amended legislative framework, members of a close corporation are now required to prepare annual financial statements (AFS) within six months after the financial year-end. This timeline was shortened from the previous nine-month period due to the incorporation of relevant provisions from the Companies Act into the Close Corporations Act 69 of 1984. Section […]
When Is a Trust Not a Trust?
When can the provisions of a trust deed be set aside? When you don’t stick to the rules. Far too many people pay their accountant or attorney a visit, draw up a boilerplate trust deed, sign on the dotted line, and think that this piece of paper will take away all their tax and estate […]
Sale of Immovable Property from a Deceased Estate
When an executor has been appointed by the Master through the issuance of Letters of Executorship, their primary duty is to finalise the administration of the estate as soon as possible. This includes taking control of the deceased estate assets, selling them if necessary to pay all estate liabilities, administration costs and estate duty (if […]
Mediation v Arbitration: What Is the Difference? PART 1
A common trend in commercial contracts is the inclusion of a mediation and/or arbitration clause. As a general point of departure, these clauses require the parties to the contract to refer any dispute arising from the contract to mediation as a first step. Should the mediation process be unsuccessful, these clauses then require that the […]
The Costs of Deceased Estates Explained
An important function of an executor, the person who is appointed by the Master of the High Court to administer a deceased estate, is to account for the liabilities in the estate of the deceased. Keep in mind that only once the liabilities in the estate have been discharged can the heirs receive their inheritances. […]
How Does Section 73A of the BCEA Apply to Independent Contractors?
The difference between employees and independent contractors carries significant weight within the employment law sector. Being considered an employee affords you a plethora of protections and dispute resolution mechanisms, while the other, not so much. But what happens in the case where you worked for someone, and they refuse to pay the monies due to […]