Emil Brincker

Emil Brincker

National Practice Head, Director

Professor Emil Brincker is a Director and National Head of our Tax and Exchange Control practice. Emil’s experience includes the areas of corporate finance, corporate reorganisation and restructuring, exchange control, export finance, funding, general banking and commercial including derivative transactions, empowerment transactions, JSE Ltd and Takeover Regulations Panel, project finance and tax law including income tax, tax controversy, VAT, stamp duties, PAYE, capital gains tax (CGT) and other fiscal statutes.

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Emil began his career as a Candidate Attorney at Hofmeyr (now Cliffe Dekker Hofmeyr). He was a Director at Edward Nathan Sonnenbergs and its predecessors for approximately 13 years. Emil joined Cliffe Dekker Hofmeyr as a Director in November 2008.

  • Emil obtained his doctorate during 1992 on company law and his thesis related to the financial assistance by a company in relation to share acquisitions. He was offered a part-time professorship from the University of Johannesburg during 1999.
  • He was the first attorney to appear in the Supreme Court of Appeal in Erf 3183/1 Ladysmith v CIR, has authored and co-authored numerous books and articles and has advised on billions of rand of structured finance transactions.
  • Chambers Global 2003 to 2018 ranks "highly regarded" Emil Brincker in Band 1 Tax. Chambers Global notes that Emil is rated as "one of the best tax lawyers in South Africa." Sources praise both his technical skills and client service: "His turnaround time is astonishing."
  • The Legal 500 EMEA series 2018 ranked Emil as a "leading individual" for tax. In 2016 - 2017 he was listed as a recommended individual in Tax.  2006 to 2014 named "a leading tax lawyer". He is a foremost expert in South Africa on corporate reorganisations and structural finance transactions.
  • The IFLR1000 - Guide to the World's Leading Financial Law Firms 2006 to 2009 listed Emil as a key contact partner and was recommended in Tax in 2012.
  • Practical Law Company PLC Which Lawyer? 2009 to 2012 recommended as a leading Tax practitioner.
  • Expert Guides: Guide to the World's Leading Lawyers 2007, 2009 and 2010 named Emil as a leading tax practitioner.
  • Who's Who Legal - International Who's Who of Corporate Tax Lawyers 2012 - 2014 and The International Who's Who of Business Lawyers 2014 selects Emil as being among the world's leading corporate tax, as well as insurance and reinsurance lawyers. Leading lawyer by Who's Who Legal: Corporate Tax – Advisory and Who's Who Legal: Corporate Tax – Controversy for 2017 and 2018.
  • International Law Office (ILO) Client Choice Awards 2010 to 2013 named Emil the exclusive winner of the Corporate Tax category in South Africa, four years in a row. It was stated by clients that "he adds value to our business and can be highly recommended for assisting clients with their tax affairs in the most efficient way possible".
  • Tax Directors Handbook2012: TDH250 ranked among the best 250 tax advisers in the world.
  • World Finance Legal Awards 2012 – "Best Tax Consultant".
  • South African Institute of Tax Practitioners named Emil Best Tax Advisor 2009 in South Africa.
  • World Trademark Review (WTR 1000) 2012 ranked Emil in Tier 3 (Bronze) Tax.
  • Best Lawyers International South Africa (2008 – 2019) listed Emil as a 'best lawyer' in Tax. Emil is also named Tax Law 'Lawyer of the Year' 2014 and 2017.


  • Co-author of Winning Legal Strategies: International Tax Law (2005).
  • Co-author of South African Principles of International Taxation (2004).
  • Co-author on Edward Nathan/Grant Thornton Fiscal File publication on Business and Personal Taxation (2004 to 2006).
  • Author of Taxation Principles of Interest and other Financing Transactions (2004 to 2011) (Lexis Nexis).
  • International Tax Law (United States) (2008).
  • Global Counsel Handbook PLC Tax Law. Country Q&A: Republic of South Africa 2003 to 2008 (co-authored with the Tax Team).
  • Published numerous articles and a regular speaker at conferences.
  • Co-editor of Silke on International Tax (2010) (Lexis Nexis).


  • BCom cum laude, LLB cum laude, LLM cum laude LLD, University of Stellenbosch
  • HDip (Tax) cum laude, University of Johannesburg
  • Year of admission as an attorney: 1989


  • Law Society of the Northern Provinces.
  • Special Board for Tax Appeals
  • Executive Committee of the South African Fiscal Association
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