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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.

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

  • 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

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.

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

  • 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

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

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.
SARS adopts a very lenient approach when dividends are recharacterised as income pursuant to the issuing of preference shares
Tax & Exchange Control

SARS adopts a very lenient approach when dividends are recharacterised as income pursuant to the issuing of preference shares

The South African Revenue Service (SARS) recently issued a draft interpretation note dealing with the circumstances where dividends in respect of preference shares are recharacterised...
Webinar Recording | 2021 Budget Speech Overview
Tax & Exchange Control

Webinar Recording | 2021 Budget Speech Overview

Tax & Exchange Control experts Emil Brincker & Gerhard Badenhorst together with Investec Chief Economist, Annabel Bishop provided a practical overview of the 2021 Budget Speech.
Tax treatment of losses incurred during lockdown

Tax treatment of losses incurred during lockdown

There is little doubt that the national lockdown in response to the COVID-19 health crisis has had a negative financial impact on individuals and business alike. In our Tax & Exchange...

All articles by Emil
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

Recognition

2003-2023

Chambers Global

Chambers Global 2003 - 2023 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."

2006-2023

Legal 500 EMEA

The Legal 500 EMEA series 2018-2023 ranked Emil as a "leading individual" for tax. 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.

Chambers Global

Chambers Global 2003 - 2023 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."

Legal 500 EMEA

The Legal 500 EMEA series 2018-2023 ranked Emil as a "leading individual" for tax. 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.

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