Economic pressures both locally and internationally have led many South Africans to seek more rewarding opportunities for their labour, or to relocate abroad entirely. While this may involve a new start for some, the South African Revenue Service (“ SARS ”) may still levy taxes on certain individuals.   Residence and Source of Income The point of departure is the definition of ‘gross income’ in section 1 of the Income Tax Act 58 of 1962. For any year of assessment, a South Af

A growing number of South Africans utilise their annual discretionary foreign investment allowance to acquire assets in foreign jurisdictions and/or to invest offshore. If you hold assets (offshore unit trust investments, investment properties, offshore bank accounts, shares etc) overseas or invest offshore the question one is typically faced with is whether one needs to have a separate Will to administer their offshore assets effectively. To determine whether an offshore Wi

Disclaimer: This article is for general information purposes only and does not constitute legal advice. Customs and religious practices differ across communities and families. Individuals are encouraged to seek professional legal advice to understand how their specific cultural and religious traditions fit within South African law and to ensure their rights and associated obligations are properly protected. Recent litigation, involving the “who’s who” of South Africa, dominat

Involuntary admission to rehab may be possible when someone is a danger to themselves or others due to, inter alia, substance abuse. At Ulrich Roux & Associates, we guide our clients through the legal process of admitting a loved one to rehab involuntarily, ensuring that the procedural steps are handled correctly. Addiction can tear families apart, emotionally, financially and physically. When a loved one’s substance use spirals out of control and they refuse help, it is on

Disclaimer: Rules and procedures may differ depending on the particular municipality. The below information is based on the policies of the City of Johannesburg (CoJ) and the City of Cape Town (CoCT) alone, as per the City of Johannesburg’s Credit Control and Debt Collection Policy (June 2022) and the City of Cape Town’s Credit Control and Debt Collection Policy (June 2025). Introduction This article seeks to dissect and scrutinise the procedure that forms the foundation of t

Removal of a director from a company can come with its fair share of issues and hurdles. Section 71 of the Companies Act 71 of 2008 (“ the Act ”) sets out the framework for the removal of directors and distinguishes clearly between removal by fellow directors and removal by shareholders. In this regard however, a company’s Memorandum of Incorporation (“ MOI ”) can provide for additional mechanisms other than those as set out in the Act.   To assist with understanding the comp

Domestic workers constitute an essential part of the South African labour market and are the backbone of many South African households....

Scenario example with minor child, Emily: “ If you don’t pay for Emily’s expenses, then you can’t see or spend time with her .”  “ If you...

The Steinhoff collapse remains South Africa’s most consequential corporate scandal. In December 2017, Steinhoff’s share price imploded,...

South African motorists are regularly stopped at roadblocks and asked to produce their driver’s licence and vehicle documentation. In...

Adoption is a common practice in our society. However, we forget that it is a legal construction that requires specialised legal insight...

The Johannesburg High Court of South Africa has recently introduced a dedicated Insolvency Court, which aims to divert all insolvency...

Understanding parental responsibility in light of the Brakpan Tragedy On 7 June 2025, the community of Brakpan, Gauteng, was shaken by...