When a natural person dies, that person is called a ‘deceased person’ and all his or her assets on the date of death are placed in an estate. This estate is then referred to as a deceased estate. And arising from this deceased estate are certain inheritance taxes that the deceased estate has to pay.

Everyone has a cousin in Australia! Something we have said in jest before. But the truth is, immigration is a topic of conversation which has become commonplace nowadays - “when are you planning on leaving the country?” asked by every parent, aunt, uncle and well-meaning friend of a friend.  It is safe to say that we have all had this type of conversation at one point or another over the years.

Because the passing away of a loved one leaves families (and friends) in pieces, not knowing which way to turn first. So let’s make it easier on them and ensure that your estate is perfectly set up long before you shuffle off your mortal coil. Be the early bird and help your beneficiaries catch the worm… the first step – your will.

Once you have chosen your dream home and put in your offer to purchase there are some additional expenses you will need to cover. Reality sinking in, you start to wonder with increasing anxiety, what these expenses actually are…

A simple letter of direction or “assets log” can greatly assist your Executor to fulfil their role in the best, and most efficient way. The more your Executor knows about your Estate, the more he/she can gather the information themselves, without a great deal of expense incurred to your Estate during the information gathering process.

The starting point for a discussion about digital signatures in the context of South African law is the Electronic Communications and Transactions Act (ECT Act) which was passed in 2002. The ECT Act started with the basic premise that digital communications are no less valid than paper based communications.

South Africa and the United Kingdom entered into an agreement in 1978, otherwise known as a Double Taxation Agreement. This agreement is to eliminate double taxation in relation to Estate Duty (Inheritance Tax).

Whether you are the buyer or the seller of property, one of you is going to be paying SARS - be sure to clarify before you enter into the sale exactly who is liable for what.

Assets in South Africa need to be managed by an executor legally authorised Master of the High Court. It’s important to be cognisant of implications in the legal administration of Deceased Estates.

Here’s a short guide to help ensure that your documents for use outside South Africa are legally valid.