Gerhard  Badenhorst

Gerhard Badenhorst

Director

Gerhard Badenhorst is a Director in our Tax and Exchange Control practice. He is a chartered accountant and specialises in value-added tax (“VAT”) matters in various industries, including the financial services, mining and property industries. Gerhard acts for various private, public and multinational corporations and non-profit organisations. He is a guest lecturer on VAT at the University of Pretoria and the University of the Witwatersrand and serves as a member of the South African Institute of Chartered Accountants VAT sub-committee, and was an ad hoc member of the VAT sub-committee of the Davis Tax Committee.

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After completing articles with audit firm BDO Spencer Stewart, Gerhard completed his National Service with the South African Revenue Service. He then joined the tax department of auditing firm Theron du Toit in April 1990 as a tax advisor, and began specialising in Value Added Tax (VAT) when the draft VAT legislation was first released in June 1990. Theron du Toit merged with auditing firm Coopers & Lybrand, where he was admitted as a tax partner responsible for the VAT service line in 1993Coopers & Lybrand merged with Pricewaterhouse to form PricewaterhouseCoopers, where he headed up the national indirect tax practice (VAT & Customs) until December 2003. Gerhard joined the tax department of the law firm Sonnenberg Hoffman Galombik (SHG) in January 2004 as a tax executive specialising in VAT.  SHG merged with Edward Nathan to form Edward Nathan Sonnenbergs, where he headed up the indirect tax team until April 2017. Gerhard joined Cliffe Dekker Hofmeyr as a Director in May 2017.

  • Gerhard has been advising on VAT matters since the implementation of VAT in South Africa. He advises various national and multinational companies, non-government and non-profit organisations, partnerships, joint ventures and various industries, most notably mining companies, construction companies and financial service organisations (banks, short-term and long term insurers) on a wide range of VAT matters.  He also advised various industries and companies on the implementation of VAT in Namibia and Botswana, and assisted companies with VAT disputes in Lesotho. 
  • Gerhard advised and assisted Counsel with the VAT litigation of clients in the Tax Court, the High Court and the Supreme Court of Appeal.
  • Gerhard designed and presented numerous VAT training workshops for clients, presented various VAT seminars, and is a guest lecturer on VAT at the University of Pretoria and the University of the Witwatersrand for their Honours and Masters tax courses.

Market Recognition

  •   Chambers Global ranked Gerhard in Band 1 in Indirect Tax from 2009 - 2019
  •   Legal 500 EMEA 2018 and 2019 recommended Gerhard in tax. The Legal 500 Guide to Outstanding Lawyers listed Gerhard in Tax from 2014 - 2016.
  •   Who’s Who Legal named Gerhard in Corporate Tax: Advisory from 2015 - 2016.
  •   Best Lawyers International 2014 - 2019 listed Gerhard for Tax.

Publications

  • Book: Co-author of the LexisNexis® publication Commentary: VAT in South Africa with Professor Alwyn de Koker
  • Book Chapters: Co-authored the chapter Loan Intermediary Services: South Africa and Financial Investments: South Africa with Professor Alwyn de Koker in the Springer publication VAT and Financial Services: Comparative Law and Economic Perspective (Robert F van Brederode & Richard Krever, Editors)
  • Report: Co-authored VAT, Transfer Duty and Stamp Duty on Fixed Property, with Professor Sijbren Cnossen, a report prepared for the Tax Policy Unit, National Treasury of South Africa and the South African Revenue Service (June 2008)
  • Journal: The Granting of Interest-Free Credit: Its impact on the entitlement to deduct input tax, published in Business Tax & Company Law Quarterly, Vol 7 Issue 3 September 2016 (M Seligson SC, D Kruger & M Rudnicki, Editors)

Education

  •   BCom Accounting, Rand Afrikaans University
  •   BCom Hons Accounting, Rand Afrikaans University
  •   Diploma in Tax Law, Rand Afrikaans University
  •   Masters in Business Management, Rand Afrikaans University
  •   CA (SA), The South African Institute of Chartered Accountants

Memberships

  •   SAICA (The South African Institute of Chartered Accountants)
  •   SAIT (South African Institute of Tax Practitioners)
  •   Registered Tax Practitioner
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