Cliffe Dekker Hofmeyr's tax team routinely advises on precedent-setting disputes and high-end corporate tax structuring for market-leading clients. Department head Emil Brincker is an 'outstanding tax expert' adept in corporate reorganisation and restructuring. Gerhard Badenhorst handles complex, high-value mandates and specialises in VAT, while Stephan Spamer focuses on structuring cross-border transactions with tax implications. Ludwig Smith advises banks and mining companies, Howmera Parak is skilled in corporate tax, international tax, and exchange control, and Petr Erasmus specialises in customs and excise. Jerome Brink is active in both contentious and non-contentious matters and Nicholas Carroll further strengthens the team’s capabilities.
Legal 500 Editorial commentary
Phone
+27 (0)11 562 1870
Email
Profile

Profile

Work Department
Tax and Exchange Control
Position

Gerhard Badenhorst is a Director in our Tax & Exchange Control practice. He is a chartered accountant and specialises in value-added tax (VAT) matters in various industries, including the financial services, mining and property industries. Gerhard acts for various private, public and multinational corporations and non-profit organisations. He is a guest lecturer on VAT at the University of Pretoria and the University of the Witwatersrand and serves as a member of the South African Institute of Chartered Accountants VAT sub-committee, and was an ad hoc member of the VAT sub-committee of the Davis Tax Committee.

Career

After completing articles with audit firm BDO Spencer Stewart, Gerhard completed his National Service with the South African Revenue Service. He then joined the tax department of auditing firm Theron du Toit in April 1990 as a tax advisor, and began specialising in Value Added Tax (VAT) when the draft VAT legislation was first released in June 1990. Theron du Toit merged with auditing firm Coopers & Lybrand, where he was admitted as a tax partner responsible for the VAT service line in 1993. Coopers & Lybrand merged with Pricewaterhouse to form PricewaterhouseCoopers, where he headed up the national indirect tax practice (VAT & Customs) until December 2003. Gerhard joined the tax department of the law firm Sonnenberg Hoffman Galombik (SHG) in January 2004 as a tax executive specialising in VAT.  SHG merged with Edward Nathan to form Edward Nathan Sonnenbergs, where he headed up the indirect tax team until April 2017. Gerhard joined Cliffe Dekker Hofmeyr as a Director in May 2017.

Memberships
  •   SAICA (The South African Institute of Chartered Accountants)
  •   SAIT (South African Institute of Tax Practitioners)
  •   Registered Tax Practitioner
Education
  •   BCom Accounting, Rand Afrikaans University
  •   BCom Hons Accounting, Rand Afrikaans University
  •   Diploma in Tax Law, Rand Afrikaans University
  •   Masters in Business Management, Rand Afrikaans University
  •   CA (SA), The South African Institute of Chartered Accountants

Content supplied by Cliffe Dekker Hofmeyr

Testimonials

Collated independently by Legal 500 research team.

  • ‘The CDH tax team are able to assist in extremely complexed tax matters, including advisory and dispute resolution matters. The are an extremely professional team and the service delivery is better than any other tax consulting firm in South Africa.’

    ‘Emil Brincker is the most well known tax professional in South Africa and well respected under clients and the tax authorities. He is able to advice on complex tax transactions from various angles as he has knowledge of a wide variety of tax matters. His turnaround time is the best in the industry and he is well known for his dispute resolution abilities.'

    'Gerhard Badenhorst is the most experienced VAT professional in South Africa and is able to assist with complex VAT matters and has an extremely practical solution for very complex matters.’

    ‘The people we deal with take a real interest in the business and understand the unique complexities of our business. They are not just advisers, but partners.’

    ‘We mainly use Emil Brincker in the tax practice. We have found Emil and CDH's contribution to concluding on transactions with speed a huge contributor to our success.'

    ‘Emil Brincker is an absolutely outstanding tax expert and commercial lawyer with a great reputation throughout the market. Emil's turnaround time on work is also outstanding.’