Louis  Botha

Louis Botha

Senior Associate

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.

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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.

  • 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
  • Advising companies in different sectors on the exchange control rules applicable to them, including companies in the financial sector and insurance industry
  • 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
  • Advising and assisting individuals to obtain exchange control approval, including transactions and matters involving deceased estates, immigrants and emigrants


  • 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
Mid-term Budget Speech
30 October 2020 Tax & Exchange Control

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 budget speech on 28 October 2020.

Proposed gambling tax draft legislation
26 June 2019 Tax & Exchange Control

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.

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2022 Draft Rates Bill
13 May 2022 Tax & Exchange Control

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 the beginning of April. The Bill also deals with changes in tax rates and personal income tax thresholds. Louis Botha, Senior Associate in the Tax & Exchange Control Practice discusses the Bill and the temporary fuel levy reduction with Smile FM.

Pandora Papers
12 November 2021 Tax & Exchange Control

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 Associate in our Tax & Exchange Control Practice delves into the matter, whilst providing a South African context. Click here (BITLY) to listen to his interview on Smile FM.

Louis Botha - SA FM - Carbon Tax Act
25 June 2021 Tax & Exchange Control

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 how the tax is calculated.

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