Introduction to Trust in South Africa
Introduction to South Africa
The Nature of Trusts in South Africa
The nature of Trusts in South Africa
Understating the Separate Estate in a Trust
What is a Trust Estate?
The Legal Basis
What This Means in Practice
Common Misunderstandings
Practical Steps to Protect the Separate Estate
Cross Border Trust Recognition Guide
Overview and Why Cross- Border Issues Arise
Foreign Assets Held by a South Africa Trust
Foreign Trustees
Foreign Beneficiaries
Exchange Control
Essential Requirement for a Valid Trust
Essential Requirement for a Valid Trust
Sham Trust Indicators Guide
Is the Trust a Sham, or Has It Been Abused?
Practical Checklist for Practitioners
Structure of a Trust
Structure of a Trust
Why Trustee Structure Matters
Independent Trustee Requirements
Why this requirement exits
What counts as a "family business trust'
Who qualifies as an independent trustee
How independent must be documented
Practical checklist
Trust Deed Amendment Guide
When is a deed amendment required?
Two amendment routes: Agreement vs Court order
Documents to lodge with the Master
Timeframes
Pre-change lodgment checklist
Trust Instrument
Trust Instrument
Types of Trust
Types of Trust
Trust Type Decision Tree
Amendments to the Trust Property Control Act: 1 April 2023
Amendments to the Trust Property Control Act: 1 April 2023
Advantages and Disadvantages of a Trust
Advantages and Disadvantages of a Trust
Beneficiaries of a Trust
Beneficiaries of a Trust
Appointment and Nature of the Office of Trustee
Appointment and Nature of the Office of Trustee
Rights and Powers of Trustees
Rights and Powers of Trustees
Duties, Responsibilities and Obligations of Trustees
Duties, Responsibilities and Obligations of Trustees
Liability of Trustees
Liability of Trustees
Removal and Termination of the Office of Trustees
Removal and Termination of the Office of Trustee
Taxation Responsibilities: Donor, Trustee, Trust or Beneficiaries - Who Bears the Tax Burden
Taxation Responsibilities: Donor Trustee, Trust or Beneficiaries - Who Bears the Tax Burden (2 Hours)
Loan accounts and tax: when no interest and no repayment terms do not save you money
Loan accounts and tax: when no interest and no repayment terms do not save you money (2 Hours)
Beneficial ownership disclosures to the Mastre Office, CIPC, FIC and SARS 2026
Beneficial ownership disclosures to the Master Office, CIPC, FIC and SARS 2026 (2 Hours)
IT(t) submission for Trust - Deadline 30 September 2026
IT3(t) submission for Trusts - Deadline 30 September 2026 (2 Hours)
IT3(d) submission for section 18A approved institutions - Deadline 31 May 2026
IT3(d) submission for section 18A approved institutions - Deadline 31 May 2026 (2 Hours)
Trust filing season and the required information to submit to SARS and The Master's Office 2026
Trust filing season and the required information to submit to SARS and The Master's Office 2026 (2 Hours)
