Van Zyl Retief

Think before you sign: 5 Things to consider before signing a contract

The simple definition of a contract is where an offer by one party is accepted by the other party. These parties are the contracting parties. There will be no agreement between the parties if there is a counteroffer to an offer. However, if a counteroffer is accepted, there is an agreement or consensus between the […]

The Subdivision of Agricultural Land Act No. 70 of 1970 Explained: Part 3

In this Part 3 of the series on “The Subdivision of Agricultural Land Act No. 70 of 1970 Explained”, we will discuss the procedure on how to apply for the consent as required by the Minister for any actions regarding agricultural land which is prohibited in terms of Section 3 of the Act. This will […]

Emigrating while retaining your property?

The exodus of South Africans to foreign jurisdictions has been well publicised, and due to this, much has been written about the so-called “exit tax” that applies when one ceases to be a tax resident in South Africa, as well as matters relating to foreign employment income earned. However, what is often overlooked is what […]

Emigrated and selling your house? Beware of withholding taxes

Many South Africans who simultaneously emigrate and cease to be South African tax residents are faced with a situation where the sale of a fixed property has not been finalised by the time they cease to be tax residents. This may result in the unintended consequence of them becoming a non-resident seller of immovable property in South Africa. In terms […]

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