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GA Mac Lachlan Inc | Registered Chartered Accountants and Auditor

Section 12J Investments Are Maturing: What Now?

Many South African investors who participated in the Section 12J Venture Capital Company (VCC) regime are now reaching an important milestone: the maturity and exit phase of their investments. Although Section 12J was closed to new investments after 30 June 2021, the investment structures established under the regime continue to unwind as underlying assets are […]

Choosing the Right Company Structure in 2026

When you launch or restructure a business in South Africa, most SMEs and investors choose between three options: a private company (Pty Ltd), a trust, or a hybrid structure, which combines the two. This decision determines how your business is taxed, how risk is managed, and how easily you can raise funding or scale. With […]

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