Emil Brincker
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.

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
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
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
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 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
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...
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.
Expertise

Tax & Exchange Control
Our experienced tax lawyers have in-depth understanding of the tax landscapes in South Africa and Kenya.

Mining & Minerals
We help our clients navigate legal and administrative complexities in this key economic sector.

Agriculture, Aquaculture & Fishing
We use our expertise across our disciplines to support our clients' growth and sustainability in the agriculture, aquaculture, and fishing sectors.

Healthcare & Pharmaceuticals
Our multidisciplinary team develops creative strategies and integrated solutions for this important healthcare sector.