Louis Botha
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.

About Louis
About Louis
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.
Credentials
Credentials
Education
- 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
About Louis
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.
Credentials
Education
- 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
Experience
Exchange control
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
Exchange control rules
Advising companies in different sectors on the exchange control rules applicable to them, including companies in the financial sector and insurance industry
Offshore assets
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
Exchange control approval
Advising and assisting individuals to obtain exchange control approval, including transactions and matters involving deceased estates, immigrants and emigrants
News

An anticipated revenue shortfall: Will it affect tax rates and policy?
In the past few weeks, it has been widely reported that South Africa’s public finances are not in the best state and that a tax revenue shortfall is anticipated for the current fiscal...

Trusts and non-resident beneficiaries: 2023 TLAB proposal a step too far?
The conduit-pipe principle in the context of trusts has long been part of South African law. In essence, it states that income earned by a trust can flow through to the trust beneficiaries, pursuant...

A sensible outcome: SARS’ ruling regarding special trusts
While the provisions in the Income Tax Act 58 of 1962 (ITA) that apply to ordinary trusts are often the subject of disputes in the Tax Court or of binding private rulings issued by...

Measuring Good Cause – A discussion on the case of Taxpayer N v The Commissioner for the South African Revenue Service
Adhering to court processes, no matter how trivial the compliance procedure may be, has always been paramount to one’s expression of respect to the court and the overall facilitation...

When sharing isn’t caring: A judgment on South Africa’s exchange control rules
Each South African resident natural person is afforded an annual single discretionary allowance of R1 million (SDA) by the South African Reserve Bank (SARB) under section B.4(A) of...

Carbon tax
Louis Botha, Senior Associate in our Tax & Exchange Control practice provided insights on South Africa's carbon tax on the BBC Studios Money Daily show.

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...

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.

Louis Botha discusses the passing of the Carbon Tax Bill
Tax and Exchange Control Associate Louis Botha joined CNBC Africa to discuss the passing of the long-awaited Carbon Tax Bill.

Tax considerations pertaining to the sale of shares and share buy-back transactions
Tax & Exchange Control Associate Louis Botha was interviewed by Fifi Peters on CNBC Africa, to discuss some of the tax considerations pertaining to the sale of shares and share buy-back transactions.

Taxpayer confidentiality
Recent cases relating to taxpayer confidentiality, especially regarding public figures and taxpayers seeking confidentiality in the High Court, have raised some questions. Louis Botha,...

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...

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...

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...

Louis Botha - Smile FM - Carbon Tax Act - renewable energy premium
Tax & Exchange Control Senior Associate Louis Botha joined The Honest Truth with Benito Vergotine on Smile FM, to discuss the February Budget Speech's proposed changes to South Africa’s...