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Estate Planning
Estate Planning covers both the theory and practice of estate planning, equipping financial planners with the knowledge and techniques needed to provide sound advice to their clients.
Edition/issue: 74
Published: April 2026
Publisher: LexisNexis South Africa
Estate Planning covers both the theory and practice of estate planning, equipping financial planners with the knowledge and techniques needed to provide sound advice to their clients.
Available in print (looseleaf) and online format. Print updates are billed on a pay-as-you-go basis. Online format must be added to a Lexis+ base package. Visit www.lexisnexis.co.za/lexisplus for more information.
This all-inclusive reference work provides a concise introduction to estate planning, covering the legal framework and exploring pertinent areas of law, taxation, and estate duties. It provides insights into tools and techniques financial planners can use to continuously refine their advice. It incorporates relevant case law, legislation, such as the Estate Duty and Wills Acts, as well as taxation aspects like donations tax, capital gains tax, anti-avoidance measures, trust provisions of the Income Tax Act, interpretation notes, rulings, exchange control guidelines, and death duties agreements. Regular updates ensure its currency with changes in legislation and case law.
Commentary on estate planning
Section A - Introduction to Estate Planning
Chapter 1: - Introduction to estate planning
Section B - The legal environment
Chapter 2: - Estate duty and donations tax
Chapter 2A: - Capital gains tax: an overview
Chapter 3: - Requirements for a valid will and law of succession
Chapter 4: - Administration and taxation of deceased estates
Chapter 5: - The law of trusts
Chapter 6: - The taxation of trust income
Chapter 7: - Companies and close corporations and the taxation thereof
Chapter 8: - Exchange control
Chapter 8A - Transaction taxes
Chapter 9 - Basic estate planning issues
Chapter 10 - Impact of different matrimonial property regimes on estate planning
Chapter 11 - Pegging the value of an estate
Chapter 12 - The use of limited interests in estate planning
Chapter 13 - Use of companies or close corporations in estate planning
Chapter 14 - Use of trusts in estate planning
Chapter 15 - Assurance planning
Chapter 16 - Farmers
Chapter 17 - The trust and international estate planning
Chapter 17A - Tax and exchange control amnesty: Offshore trusts
Chapter 18 - Katz commission recommendations
Section D - Bibliography
Media releases
Acts and other legislative material
Administration of Estates Act No. 66 of 1965 (extracts)
Estate Duty Act No. 45 of 1955
Income Tax Act No. 58 of 1962 (extracts)
Immovable Property (Removal or Modification of Restrictions) Act No. 94 of 1965
Intestate Succession Act No. 81 of 1987
Maintenance of Surviving Spouses Act No. 27 of 1990
Matrimonial Property Act No. 88 of 1984 (extracts)
Trust Property Control Act No. 57 of 1988
Wills Act No. 7 of 1953
Interpretation notes
Guidelines
Rulings