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Assets

Demystifying the executor in a deceased estate

During a person’s lifetime s/he will gather assets, in other words, belongings such as a house or a motor vehicle. These assets and liabilities will form part of a person’s estate. At the death of that person, his/her deceased estate

Stegmanns Incorporated September 1, 2017October 8, 2020 Assets Read more

At which stage do I have to accept that my company is insolvent?

Facing the fact that your business is insolvent is not easy. One however has to identify the warning signs in order to stand a chance to save the company, or to ensure a controlled wind-down. Insolvency occurs when a business

Stegmanns Incorporated April 25, 2017October 8, 2020 Assets Read more

The heavy costs of settling an estate

If you have never planned your estate, perhaps now is a good time to consider it. This will be to you and your family’s benefit, as there are often hidden costs which come into effect at the time of passing,

Stegmanns Incorporated January 9, 2017October 8, 2020 Assets Read more

Selling of assets by individuals: When will it attract CGT?

Individuals who are residents for the purpose of the Income Tax Act, 58 of 1962, are liable for CGT (capital gains tax) on the disposal of South African and foreign assets. In addition, non-residents who dispose of immovable property in

Stegmanns Incorporated April 22, 2016October 8, 2020 Assets Read more

The risks of and remedies against the transferring of assets out of a financial distressed entity

With the current economic turmoil and more entities being under severe financial distress, business owners are all considering how to restructure in order to have a streamline enterprise in terms of  both operational and cash flow models. One of the

Stegmanns Incorporated April 22, 2016October 8, 2020 Assets Read more

Usufruct and capital gains tax

What is a usufruct? “A usufruct provides to the usufructuary a right of use of property or assets, lifelong or for a specific period, but the usufructuary does not acquire ownership of the relevant property or assets.” Usufruct is often

Stegmanns Incorporated March 10, 2016October 8, 2020 Assets Read more

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