Pieter van der Zwan
& Associates
We specialize in South African tax and IFRS advice. Our clients get high-quality advice from an advisor with whom they can build a close long-term personal working relationship.
Services
We offer tailored South African tax solutions to our clients. Our clients can expect solutions that combine technical excellence and practical insight with the personal touch of a trusted advisor.
Corporate Tax Computations
We assist corporate taxpayers to prepare or review their income tax and deferred tax computations.
Tax Reviews
Proactive management and monitoring of your tax affairs avoids disputes and leakages. We perform reviews for corporates and high net-worth taxpayers.
Tax Disputes
We assist taxpayers and their accountants to successfully navigate the tax dispute process from responding to audit findings to appeals.
Tax Opinions
We provide clients with balanced and well-researched opinions on South African tax matters (including section 223(3) opinions).
Structuring and Advice
We assist taxpayers and advisors to assess the tax implications and risks of various alternatives for transactions and structures to ultimately find a tailored solution.
Correspondence with SARS
We assist taxpayers to obtain advance tax rulings, opinions, and directives from SARS.
Expertise
We advise on a wide range of South African tax matters.
Our areas of experience and expertise include:
Acquisition of businesses
Sale of shares or businesses
Corporate reorganisations
Financing arrangements
Investment funds
Wealth structures
Clients
We aim to build a long-term working relationship with each client. Our regular clients are:
SMEs and their owners
Corporates
International groups
Investment funds
High-net worth individuals
Family trusts
Accountants and auditors
Law firms
Financial planners
Prof Pieter van der Zwan
Pieter is a chartered accountant (CA(SA)) who holds a master’s degree in tax. He is an associate professor at a South African university where he is responsible for a master’s degree in tax. He is the author of chapters in various textbooks, peer-reviewed articles, and articles in industry publications. He has been practicing as an independent tax and technical accounting advisor since 2010. He serves on technical committees of various professional bodies.
Articles
What is your South African tax residence status?
Many South Africans leave the country. Some do so permanently, while others temporarily work and gain experience abroad. These persons often grapple with the question whether they are still considered to be South African tax residents. SARS recently added guidance on...
VAT Apportionment: Revised ruling
Registered VAT vendors can deduct input tax in respect of goods and services supplied to them. However, they may only deduct such input tax only if, or to the extent, that they acquired goods or services to use, consume or supply in the course of making taxable...
Trusts: Conduit-pipe tax rules
The appellate division established the conduit-pipe principle in 1938 in Armstrong v CIR and confirmed it in subsequent cases. If this principle applies, the beneficiary entitled to the trust income is liable for tax on the income. Section 25B of the Income Tax Act,...
Relief for SA tax residents who incur foreign taxes
South Africa has a residence-based income tax system. This means South African tax residents are subject to income tax on all their income, irrespective of the source. Both South Africa and another country, therefore, often tax income arising abroad. The Income Tax...
Section 12BA: 125% allowance on renewable energy assets
Section 12B provides a 100% deduction for assets that a taxpayer uses in the generation of electricity from PV solar energy not exceeding 1 MW. It has allowed this since 2015. In the 2023 Budget Review, the National Treasury announced a temporary expansion of the...
Employee share schemes: South African tax considerations
Companies often set up employee share schemes that incentivise and align key staff members with the company’s broader objectives. As with any remuneration, these schemes have tax implications for the employer and employee. This article provides a high-level...
Tax implications of emigrating from South Africa
An estimated 20 000 to 25 000 South Africans emigrate from the country every year. The current trend is that this number is increasing. The reasons and circumstances for South Africans emigrating vary for each individual or family. Factors such as a lack of employment...
Trust our expert knowledge and experience to reduce your uncertainty and solve your complex tax problems.
Need Advice?
We regularly advise and assist clients with South African tax matters. Do you need an opinion on the South African tax implications of a transaction or arrangement? Do you require assistance to resolve a tax dispute?