A Self-Study Guide to Deceased Estate Tax Matters

Navigate the complex world of deceased estate taxes with confidence.

This self-paced study package equips you with essential knowledge on key tax obligations after death, from calculating Capital Gains Tax and handling the final income tax return, to understanding Estate Duty and VAT implications.

Whether you are a practitioner, executor, or simply seeking clarity, this course breaks down each topic in a practical, easy-to-follow format tailored for South African estate administration.

The following self-study courses are included in the package:

Deceased Estates: Capital Gains Tax

• Bequeathing assets to your spouse vs other heirs
• Rebates and annual exclusions available in the year of death
• Tax Treatment of Capital Gains in Late Estates
• Documents required for Capital Gains Tax Purposes
• Deemed disposal of Assets for CGT purposes
• Capital Gains Tax vs Estate Duty

• Pre-death vs Post-death tax returns – what is the difference?
• How to register a late estate on e-filing
• Tax Treatments for Late Estates and Deceased Individuals
• How to submit your final tax return for a deceased individual in the year of death
• Estate Duty vs Normal Tax

• Outstanding returns of deceased up to date of death
  • All outstanding returns must be filed to date of death
  • New Income Tax profile must be created for the Estate
  • After death income / expenses
  • Deceased’s personal SARS profile must be deregistered
• Estate Duty and the calculation thereof
  • Surviving spouse’s inheritance (section 4q)
  • Maintenance payments
  • Policies paid directly to third parties
  • Administration costs
  • Other exemptions
• Transfer duty
• Any SARS tax is an administration cost in the estate

VAT for Deceased Estates

• Definitions and Concepts
  • Enterprise
  • Connected Persons
  • Partnerships
  • Time and Value of Supply
  • Accounting Basis
  • Representative Vendor
• Executors and Trustees
  • Duties and Obligations
  • Executor and trustee fees (regulated fees)
• Winding up the Estate
  • VAT Registration
  • Continuation of Trading activities
  • Collection of Estate Claims
  • Realization of assets
  • Payment of Estate Claims
  • Marital Regime
• Distributions to heirs and legatees
  • Distribution of Assets
  • Special Bequests
• Insolvent Estates
  • Unpaid Debt
  • Repossessions and surrender of goods
  • Auctions
  • Voidable dispositions
  • Creditor contributions and distributions

All Included:

• Video presented courses
• Downloadable course material
• Certificates of training
• Assessments (optional)
• SAIT Accredited (Verifiable CPD Hours)