Our team is involved in several matters concerning the National Prosecuting Authority

Understanding wealth tax: Viability and implications in South Africa

“ Eat the rich ” might sound like a radical slogan, but its origins are more philosophical than we may think. The phrase is often attributed to the 18th-century French philosopher Jean-Jacques Rousseau, who famously wrote, “ Quand les pauvres n’auront plus rien à manger, ils mangeront les riches! ” (“ When the poor have nothing more to eat, they will eat the rich! ”) While Rousseau’s words were metaphorical, they underscore a timeless truth, that extreme inequality can lead to social unrest. The concept of a wealth tax has been a recurring topic in South Africa’s tax policy discussions, particularly in light of the country’s growing budget deficit and wealth disparities. As policymakers explore potential revenue sources, the feasibility and implications of a wealth tax remain a subject of debate. This article looks at whether a wealth tax could be a viable solution for South Africa’s fiscal and inequality hurdles, focusing on its potential design, perceived benefits and implementation challenges.

Is your mining investment safe? What the Expropriation Act means for South Africa’s mining sector

The Expropriation Act enables the South African Government to acquire property either for public purposes – such as roads, schools or utility infrastructure – or in the public interest, particularly for land reform. What sets this Act apart from its predecessor is its explicit provision for expropriation without compensation in exceptional cases. Examples include abandoned land, property not being used in a socially productive manner, or where the state has historically invested significantly in developing the property. These cases are, by design, narrow. The Act does not give the state carte blanche to seize property arbitrarily – nor does it negate compensation as a rule. Instead, it introduces a broader definition of justice, which takes into account the past as well as the present.

Taxpayers beware: SARS expects full compliance when objecting to assessments

Nicholas Carroll, Associate in the Tax & Exchange Control practice, recently joined Bridget Masinga on SAfm to discuss 'Taxpayers beware: SARS expects full compliance when objecting to assessments.'

Webinar Recording | Extended producer responsibility: Key updates and the path to compliance

Stay ahead of South Africa's evolving EPR regulations.

Labour Law Reform: Key Proposed Amendments

Improving health and safety in the iron and steel sector

On 26 February 2025, the Deputy Minister of Employment and Labour (Deputy Minister) addressed delegates from the iron and steel sector (sector) about the importance of improving occupational health and safety(OHS).