Blog

Boedelbelasting Korting

Boedelbelasting Korting

Luttig Badenhorst Fourie (LBF) Attorneys

Boedelbelasting Korting

In terme van artikel 4A van die Boedelbelasting Wet 45 van 1955 is die eerste R3 500 000 van jou belasbare boedel (bates min laste min artikel 4 van die Boedelbelasting Wet-kortings) vrygestel van boedelbelasting.

Vanaf 2010 word bepaal dat sou die volle korting van R3 500 000 nie in die eerssterwende se boedel aangewend of afgetrek word nie (of slegs gedeeltelik aangewend of afgetrek word), dit (of die ongebruikte gedeelte) “oorrol” na die langslewende se boedel. In die langslewende se boedel sal die eerste R7 000 000 van die belasbare boedel (bates min laste min artikel 4 van die Boedelbelasting Wet-kortings), en nie slegs R3 500 000 nie, vrygestel wees van boedelbelasting.

Boedelbelasting is betaalbaar teen 20% op boedels met ‘n belasbare waarde kleiner as R30 000 000 en teen 25% op boedels met ‘n belasbare waarde groter as R30 000 000.

Hierdie artikel is ‘n algemene inligtingstuk en moet nie gebruik word of op staatgemaak word as regs- of ander professionele advies nie. Geen aanspreeklikheid kan aanvaar word vir enige foute of weglatings of vir enige verlies of skade voortspruitend uit vertroue geplaas op inligting hierin vervat nie. Behoudens foute en weglatings (BFW).

Boedelbelasting Korting

Luttig Badenhorst Fourie (LBF) Attorneys

Luttig Badenhorst Fourie (LBF) Attorneys in Bredasdorp is a law firm that strives to provide legal advice and services of the highest order. The firm of lawyers and legal professional staff is fronted by partners-in-law, Marguerite Badenhorst (BCom, LLB, MBA, Certified Estate Practice Diploma, Tax P...

View Profile

What is Xplorio?

Xplorio is your local connection allowing you to find anything and everything about a town.

WATCH THE VIDEO: Welcome to Bredasdorp!
Read More

Other Articles

Is an e-will valid in South Africa?

Is an e-will valid in South Africa?

In terms of South African law, for a will to be accepted as valid by the Master of the High Court, it must comply with the legal formalities...

Renting property under debt review

Renting property under debt review

The process of debt review is considered to be a saving grace for those who are struggling to pay off their debt and manage their finances.

Newsletter | Issue 03

Newsletter | Issue 03

In terms of South African law, for a will to be accepted as valid by the Master of the High Court, it must comply...

Themed Cakes and Cupcakes

Themed Cakes and Cupcakes

Cake Delights specialize in personalized baking. Jene will mix the batter and frost your sweet treats so that they reflect the theme of your celebration.

Cake Delights
Suidernuus / Southern Post | 2 April 2021

Suidernuus / Southern Post | 2 April 2021

It's that time of the week again! Bringing you the latest news and updates about Bredasdorp and its surroundings.

Have you had your flu vaccine yet?

Have you had your flu vaccine yet?

Get the new improved 4 strain - Flu vaccine now at any Arrie Nel Pharmacy nationwide.

Bredasdorp Pharmacy
See All Articles