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Emil Brincker

Practice Head, Director

Professor Emil Brincker is a Director and Head of our Tax & 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, notional vendor funding, rulings, transfer pricing and tax law including income tax, tax controversy, VAT, securities transfer tax, PAYE, capital gains tax (CGT) and other fiscal statutes.

+27 (0)11 562 1063
emil.brincker@cdhlegal.comJohannesburg
Emil Brincker

About Emil

About Emil

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. 

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.

Credentials

Credentials

Education

  • Registered with the Legal Practice Council
  • BCom cum laude, University of Stellenbosch
  • LLB cum laude, University of Stellenbosch
  • LLM cum laude LLD, University of Stellenbosch
  • HDip (Tax) cum laude, University of Johannesburg
  • Year of admission as an attorney: 1989

Memberships

  • Special Board for Tax Appeals and has heard tax matters for 10 years
  • Executive Committee of the South African Fiscal Association

Languages

Languages

  • Afrikaans
  • English

About Emil

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. 

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.

Credentials

Education

  • Registered with the Legal Practice Council
  • BCom cum laude, University of Stellenbosch
  • LLB cum laude, University of Stellenbosch
  • LLM cum laude LLD, University of Stellenbosch
  • HDip (Tax) cum laude, University of Johannesburg
  • Year of admission as an attorney: 1989

Memberships

  • Special Board for Tax Appeals and has heard tax matters for 10 years
  • Executive Committee of the South African Fiscal Association

Languages

  • Afrikaans
  • English

Experience

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, notional vendor funding, rulings, transfer pricing and tax law including income tax, tax controversy, VAT, securities transfer tax, PAYE, capital gains tax (CGT) and other fiscal statutes.

News

Your interest-free loan to a foreign trust can now be subject to both donations tax and transfer pricing adjustments: The interplay between section 7C and transfer pricing rules
Tax & Exchange Control

Your interest-free loan to a foreign trust can now be subject to both donations tax and transfer pricing adjustments: The interplay between section 7C and transfer pricing rules

Many South Africans use foreign trust structures for tax-efficient asset protection and estate planning. Consequently, the recent amendment to section 7C of the Income Tax Act 58 of...
CDH Tax & Exchange Control experts ranked among the best by 2025 ITR World Tax
Firm News

CDH Tax & Exchange Control experts ranked among the best by 2025 ITR World Tax

Cliffe Dekker Hofmeyr (CDH), a leading corporate and commercial law firm, is proud to be recognised for our expertise in tax in the recently released 2025 ITR World Tax Rankings.
Pillar 2 has arrived in South Africa
Tax & Exchange Control

Pillar 2 has arrived in South Africa

The release of the highly anticipated discussion document for South Africa pertaining to the implementation of Pillar 2 has not disappointed. Apart from the administrative burden on...
The repeal of Practice Note 31 and the impact on the deductibility of interest
Tax & Exchange Control

The repeal of Practice Note 31 and the impact on the deductibility of interest

Practice Note 31 (PN31), released on 3 October 1994, survived almost 30 years in circumstances where both SARS and taxpayers attacked its validity over time. Ironically, when a taxpayer...
Webinar Recording | 2023 Special Edition Budget Speech Alert
Tax & Exchange Control

Webinar Recording | 2023 Special Edition Budget Speech Alert

Watch as our experts' give their views on 2023 Budget Speech.

All articles by Emil
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
Reactions to budget has been mostly mixed. To talk more on this is Emil Brincker, Director

Reactions to budget has been mostly mixed. To talk more on this is Emil Brincker, Director

Reactions to today`s budget has been mostly mixed. To talk more on this is Emil Brincker, Director and National Tax Practice Head.

All videos by Emil

Market recognition

  • Chambers Global 2003–2025 has consistently ranked him in Band 1 for 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 2025 recommended Emil as a leading partner for tax.
  • The Legal 500 EMEA 2017–2024 recommended Emil as a leading individual for tax and named him Lawyer of the Year for tax in 2021. In 2016 - 2019 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.
  • 2025 ITR World Tax Rankings ranked Emil as "Highly Regarded' in tax controversy in South Africa.
  • Leading lawyer by Who's Who Legal: Corporate Tax – Advisory and Who's Who Legal: Corporate Tax – Controversy for 2017 and 2018. 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.
  • IFLR1000 2012 recommended him for tax.
  • ILO Client Choice Awards 2010–2013 named Emil as the exclusive winner of the corporate tax category in South Africa.

Market recognition

  • Chambers Global 2003–2025 has consistently ranked him in Band 1 for 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 2025 recommended Emil as a leading partner for tax.
  • The Legal 500 EMEA 2017–2024 recommended Emil as a leading individual for tax and named him Lawyer of the Year for tax in 2021. In 2016 - 2019 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.
  • 2025 ITR World Tax Rankings ranked Emil as "Highly Regarded' in tax controversy in South Africa.
  • Leading lawyer by Who's Who Legal: Corporate Tax – Advisory and Who's Who Legal: Corporate Tax – Controversy for 2017 and 2018. 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.
  • IFLR1000 2012 recommended him for tax.
  • ILO Client Choice Awards 2010–2013 named Emil as the exclusive winner of the corporate tax category in South Africa.

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