Budget 2018: Wealth perspective

Pieter van der Zwan

The most significant proposals in the 2018 Budget Review will probably affect all taxpayers in South Africa, not only those with accumulated wealth. A number of proposals may however particularly affect wealth planning and structures used to house wealth. These include an increase in the estate duty rate, a proposal to increase the official rate of interest, strengthening of anti-avoidance rules aimed at foreign trust structures and removing further obstacles faced by venture capital companies.

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