*Coronavirus (COVID-19) regulatory measures

Market disruption clauses are playing an increasing role in lending transactions in the South African market.

The securities lending industry is crucial for maintaining liquidity in South African financial markets.

Market participants will likely be familiar with the existing STT exemption for securities lending arrangements.

The amendment to section 33 proposes that every company must file an annual return at the anniversary of its incorporation and in that return

Market participants must take note that the proposed amendment does not, in fact, achieve the aim of alleviating the administrative burden in margining-type transactions.

Issuers' announcement of directors' dealings in securities: important changes to the JSE listings requirements with effect from 2 December 2019

These and other concerns are addressed in the new section 10, but time will tell to what extent market participants embrace these new DLRs, thereby making the debt capital markets...

South Africa's legal framework for cryptocurrency and exchange control has entered uncertain territory following two contradictory High Court rulings.

The National Treasury published the Draft Capital Flow Management Regulations, 2026 for public comment on Friday, 17 April 2026. The draft regulations represent a fundamental overhaul of South Africa's exchange...

Deputy Chairman, Ezra Davids, and partner, Ryan Kitcat, wrote the South African chapter of the International Comparative Legal Guide on Mergers & Acquisitions for 2021.

The current economic climate has placed a severe strain on various industries in South Africa. And one industry that has had to bear the brunt of this uncertainty is the commercial property sector.

The Prescription Act provides that the basic period of prescription shall be 30 years in respect of ‘any judgement debt’ and 3 years for ‘any other debt’. The Act further provides that ‘prescription shall commence to run afresh on the day on which the judgment of the court becomes executable’.

Recent amendments were made to both the local dividend income tax exemption, as well the foreign dividend income tax exemption.

The Income Tax Act allows for roll-over relief in certain circumstances where assets are contributed to a company in exchange for shares in that company.

On 3 July 2020, the Supreme Court of Appeal ("SCA") delivered a significant judgment on the interpretation of the Companies Act relating to the liability of directors and auditors for claims by shareholders in ...

The JSE has invited comments on section 11 until close of business on Monday, 28 May 2018.

The move towards becoming "green" has continued to gain momentum in different sectors of the business world. Signatory banks throughout the world have taken up the call to become environmental stewards and to promote socially responsible development by adopting voluntary principles known as the Equator Principles, and becoming Equator Principles Financial Institutions.

A far-reaching judgment was recently given by the Cape Tax Court dealing with the fiscal consequences of a taxpayer acquiring a so-called living annuity. In particular, the taxpayer invested an amount of approximately R6million into a life annuity which gave him an initial guaranteed income of approximately R42 000 per month. These amounts could be revised annually at the insistence of the taxpayer, subject to the taxpayer being limited to directing the insurer to pay amounts equal to not less

The JSE has proposed significant amendments to its Listings Requirements following the implementation of the Companies Amendment Act, 2024, fundamentally changing how listed companies handle remuneration policies and share incentive schemes.