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Estate Duty, Trusts and Wealth Structuring

South African trust and estate duty rules have shifted enough in recent years that structures set up a decade ago can now expose beneficiaries to unintended tax and compliance risk. This course covers estate duty calculation, trust taxation, donations tax and the conduit principle, giving practitioners the technical grounding to advise on wealth structuring for individuals and family businesses.

What you will be able to do

  • Calculate estate duty liability including deductions, abatements and section 4A relief.
  • Distinguish the tax treatment of vesting trusts from discretionary trusts.
  • Apply the conduit principle to income and capital gains distributed by trusts.
  • Calculate donations tax exposure on transfers into and out of trust structures.
  • Identify anti avoidance provisions targeting loans to trusts and connected persons.
  • Advise on succession structuring for family owned businesses and farms.

Course outline

  1. 01Estate duty calculation and deductions
  2. 02Vesting versus discretionary trusts
  3. 03The conduit principle explained
  4. 04Donations tax on trust transfers
  5. 05Section 7C loans to trusts
  6. 06Trust administration and compliance
  7. 07Family business succession structuring
  8. 08Common structuring pitfalls

Who should attend

Trust administrators, estate planners, tax practitioners and financial advisers who structure and administer trusts and deceased estates.

Dates, venues and fees

DatesVenueDaysFeeCalendar
17 to 18 Aug 2026Harare2US$1,100
24 to 25 Aug 2026Kampala2US$1,100
31 Aug to 1 Sep 2026Dar es Salaam2US$1,100
7 to 8 Sep 2026Pretoria2R10,000
14 to 15 Sep 2026Cape Town2R10,000
28 to 29 Sep 2026Online2US$900
5 to 6 Oct 2026Mozambique2US$1,100
12 to 13 Oct 2026Cairo2US$1,100
19 to 20 Oct 2026Accra2US$1,100
26 to 27 Oct 2026Lusaka2US$1,100
2 to 3 Nov 2026Kigali2US$1,100
9 to 10 Nov 2026Nairobi2US$1,100
16 to 17 Nov 2026Durban2R10,000
23 to 24 Nov 2026Johannesburg2R10,000
7 to 8 Dec 2026Mauritius2US$1,100
14 to 15 Dec 2026Dubai2US$1,100
21 to 22 Dec 2026Lagos2US$1,100

Fees are per delegate. South African venues are priced in rand; other locations and online in US dollars. Fees exclude 15% VAT where applicable. Group bookings of three or more delegates from the same organisation qualify for a reduced rate; contact us for a quotation.

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