Louis Botha
Louis Botha is a Senior Associate in our Tax & Exchange Control practice. His experience includes the areas of corporate tax, individual tax, employees’ tax (PAYE), environmental taxes, such as carbon tax and the application of exchange control laws in various contexts, including the regularisation of tax and exchange control contraventions. He also has experience in tax controversy and dispute resolution.
About Louis
About Louis
Louis Botha joined Cliffe Dekker Hofmeyr as a Candidate Attorney in 2015. He was appointed as an Associate in 2017 and promoted to Senior Associate in 2019.
Credentials
Credentials
Education
- Registered with the Legal Practice Council
- BComm Law (with distinction), University of Pretoria
- LLB (with distinction), University of Pretoria
- LLM Tax Law, University of Pretoria
Languages
Languages
- English
- Afrikaans
About Louis
Louis Botha joined Cliffe Dekker Hofmeyr as a Candidate Attorney in 2015. He was appointed as an Associate in 2017 and promoted to Senior Associate in 2019.
Credentials
Education
- Registered with the Legal Practice Council
- BComm Law (with distinction), University of Pretoria
- LLB (with distinction), University of Pretoria
- LLM Tax Law, University of Pretoria
Languages
- English
- Afrikaans
Experience
Exchange control
Advising on and obtaining exchange control approval for different types transactions, including funding transactions, outward foreign direct investments, transfer of funds abroad under the dispensations available under exchange control law
Exchange control rules
Advising companies in different sectors on the exchange control rules applicable to them, including companies in the financial sector and insurance industry
Offshore assets
Advising and assisting individuals with the regularisation of their offshore assets with the South African Reserve Bank, including regularisation of such assets under the Special Voluntary Disclosure Programme
Exchange control approval
Advising and assisting individuals to obtain exchange control approval, including transactions and matters involving deceased estates, immigrants and emigrants
News
What’s in a name? The status of Tax Courts as courts of law
The South African legal system is host to a number of quasi-judicial decision-making bodies which, while having the power to make decisions which are authoritative and may be binding...
Carbon tax changes related to the renewable energy premium deduction and carbon offset allowance
Rate changes and the fuel sector
With effect from 2023 and following a lengthy public consultation process, the Carbon Tax Act was amended to state the exact annual carbon tax rate increases from 2023 to 2030. One...
It never ends: Proposals to clarify the interaction between section 7C and transfer pricing rules in the context of low or interest-free loans
Tax advisors, like others in the legal profession, can sometimes be guilty of using jargon and “ legalese ”. However, considering the amount of times that section 7C of the ITA has...
For the love of the game: Tax planning and compliance considerations for the South African sports and entertainment industries
South Africa’s sports teams, sportspeople, and entertainers have made the country proud over the last few months for their exploits on the international stage. In November 2023, the...
Carbon tax
Louis Botha, Senior Associate in our Tax & Exchange Control practice provided insights on South Africa's carbon tax on the BBC Studios Money Daily show.
Mid-term Budget Speech
Louis Botha Tax & Exchange Control Senior Associate, took part in a panel discussion on CNBC's Closing Bell to unpack some highlights from Finance Minister Tito Mboweni's mid-term...
Proposed gambling tax draft legislation
Louis Botha, Associate in the Tax & Exchange Control practice, joined eNCA to discuss the proposed gambling tax draft legislation that will be introduced during 2019.
Louis Botha discusses the passing of the Carbon Tax Bill
Tax and Exchange Control Associate Louis Botha joined CNBC Africa to discuss the passing of the long-awaited Carbon Tax Bill.
Tax considerations pertaining to the sale of shares and share buy-back transactions
Tax & Exchange Control Associate Louis Botha was interviewed by Fifi Peters on CNBC Africa, to discuss some of the tax considerations pertaining to the sale of shares and share buy-back transactions.
Taxpayer confidentiality
Recent cases relating to taxpayer confidentiality, especially regarding public figures and taxpayers seeking confidentiality in the High Court, have raised some questions. Louis Botha,...
2022 Draft Rates Bill
To implement the temporary R1.50 reduction of the fuel levy from April to May, the 2022 Draft Rates Bill, published with the Budget in February, had to be amended by government at...
Pandora Papers
Recently, 11,9 million financial records known as the Pandora Papers were leaked, revealing the offshore financial assets of many internationally well-known persons. Louis Botha, Senior...
Louis Botha - SA FM - Carbon Tax Act
Louis Botha, Senior Associate in our Tax & Exchange Control practice joined SA FM to discuss the Carbon Tax Act. He gives insight on some of the industries that need to register and...
Louis Botha - Smile FM - Carbon Tax Act - renewable energy premium
Tax & Exchange Control Senior Associate Louis Botha joined The Honest Truth with Benito Vergotine on Smile FM, to discuss the February Budget Speech's proposed changes to South Africa’s...