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In today’s residential property environment, how you own property is often as important as what you buy. Increasingly, South African investors and high-value homeowners are re-examining traditional ownership...

Below, please find issue 60 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

We attempt to clarify Section 20(9) of the Companies Act through Stephen Malcolm Gore N.O. case

South Africa's proposed Regulation of Trusts Bill, 2026 introduces a substantially more developed regulatory framework that moves trust administration towards a world where good governance must be demonstrable rather than assumed. The Bill signals a fundamental shift from viewing trusts merely as legal structures to recognizing them as governance arrangements requiring careful documentation, investment oversight, and succession planning that extends beyond the original founders.

The concept of a "trust" originates from English Law and has been regarded as "the most distinctive and creative achievement of English jurisprudence". I often consult with trustees who do not understand the fundamental mechanisms of a trust, let alone the reasons why it was created in the first place.

South Africa's Regulation of Trusts Bill, 2026 proposes the most significant overhaul of trust law since 1988, introducing comprehensive compliance obligations, beneficial ownership transparency, and enhanced regulatory oversight. While aimed at strengthening accountability and aligning with international anti-money laundering standards, the Bill raises critical questions about practical implementation, institutional capacity, and the balance between regulatory rigor and administrative feasibility.