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Gerhard Badenhorst

Director

Gerhard Badenhorst is a Director in our Tax & 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.

+27 (0)11 562 1870
gerhard.badenhorst@cdhlegal.comJohannesburg
Gerhard Badenhorst

About Gerhard

About Gerhard

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 1993. Coopers & 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.

Credentials

Credentials

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

Languages

Languages

  • English

About Gerhard

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 1993. Coopers & 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.

Credentials

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

Languages

  • English

Experience

VAT matters

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. 

VAT litigation

Gerhard advised and assisted Counsel with the VAT litigation of clients in the Tax Court, the High Court and the Supreme Court of Appeal.

VAT training workshops for client

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.

News

Suspension of VAT rate increase: Current status and implications
Tax & Exchange Control

Suspension of VAT rate increase: Current status and implications

The Minister of Finance (Minister) announced in his National Budget on 12 March 2025 that the value-added tax (VAT) rate would increase from 15% to 15,5% on 1 May 2025 and again from...
The impact of the VAT rate change on property and related transactions
Tax & Exchange Control

The impact of the VAT rate change on property and related transactions

On 1 May 2025, the value-added tax (VAT) rate will increase by a 0,5 percentage point to 15.5%, followed by an increase of another 0,5-percentage point on 1 April 2026 to bring the...
New VAT regulations published
Tax & Exchange Control

New VAT regulations published

On 14 March 2025, National Treasury published three long-awaited value-added tax (VAT) regulations in final format, which were initially released in draft format on 1 August 2024 for...
Rising rates, rising resilience: Navigating the VAT rate increase
Tax & Exchange Control

Rising rates, rising resilience: Navigating the VAT rate increase

With another value-added tax (VAT) rate increase on the horizon, businesses are once again required to navigate both the legal complexities and the operational challenges that come...
Expanding the list of zero-rated foodstuffs: Will it really benefit the poor?
Tax & Exchange Control

Expanding the list of zero-rated foodstuffs: Will it really benefit the poor?

In his opening of Parliament address on 18 July 2024, President Cyril Ramaphosa stated that the Government of National Unity will look to expand the basket of essential food items...

All articles by Gerhard
Beyond the delay: Unpacking technical aspects of the 2025 Budget
Tax & Exchange Control

Beyond the delay: Unpacking technical aspects of the 2025 Budget
Webinar Recording | Overview of the 2024 Budget Speech
Tax & Exchange Control

Webinar Recording | Overview of the 2024 Budget Speech
WEBINAR | Protecting your business during COVID-19
Technology, Media & Telecommunications

WEBINAR | Protecting your business during COVID-19

Our panel of experts hosted a webinar where they unpacked relief available to businesses negatively affected by covid-19 as well as protection of personal information and cybersecurity...

All videos by Gerhard
Gerhard Badenhorst discusses the issue of VAT pricing

Gerhard Badenhorst discusses the issue of VAT pricing

Tax & Exchange Control Director Gerhard Badenhorst joined The Pippa Hudson Show to discuss the issue of VAT pricing. Click here to listen to his interview.

All podcasts by Gerhard

Market recognition

  • The Legal 500 EMEA 2025 recommended Gerhard as a leading partner for tax.
  • Gerhard was awarded an individual Spotlight Table ranking in Chambers Global 2022–2025 for tax: indirect tax.
  • Chambers Global 2009–2021 ranked him in Band 1 for tax: indirect tax.
  • The Legal 500 EMEA 2012–2022 recommended Gerhard for tax.
  • The Legal 500 EMEA 2023-2024 recommended him as a leading individual for tax.
  • 2025 ITR World Tax Rankings ranked Gerhard as 'Highly Regarded' in indirect tax in South Africa.

Market recognition

  • The Legal 500 EMEA 2025 recommended Gerhard as a leading partner for tax.
  • Gerhard was awarded an individual Spotlight Table ranking in Chambers Global 2022–2025 for tax: indirect tax.
  • Chambers Global 2009–2021 ranked him in Band 1 for tax: indirect tax.
  • The Legal 500 EMEA 2012–2022 recommended Gerhard for tax.
  • The Legal 500 EMEA 2023-2024 recommended him as a leading individual for tax.
  • 2025 ITR World Tax Rankings ranked Gerhard as 'Highly Regarded' in indirect tax in South Africa.

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