Tag Archives: death

Immediate steps following the death of a loved one

The death of a loved one is a difficult process to go through, and when the inevitable occurs, it is important to remember what happens next. The cause of death is determined under 2 categories: natural death, such as illness or heart attack, and unnatural death, such as a suicide or an accident.

Natural or unnatural death

If the deceased has passed in their home, and cause of death is suspicious, the family is required to contact the South African Police Service (SAPS) to conduct an immediate investigation before contacting the mortuary. In the event where death is natural, the family is required to contact medical professionals to determine the nature of the death, and sign certification of the cause of death.

Death certificate

A prescribed certificate may be issued by the medical practitioner if the death is ruled as natural, either following a period of illness, or a medical examination. Should it be suspected that the death is unnatural, the certificate may only be issued to the concerned police officer after an investigation where the corpse is no longer required for further examination.

An autopsy is not deemed necessary should the death be ruled as natural.

Registration of death may take be done the following places:

  •  Department of Home Affairs
  •  SAPS, if there are no Home Affairs offices available
  •  South African Embassy or Consulate, should the death have occurred abroad
  • Registered funeral undertakers

An abridged death certificate is issued on the same day of registration, free of charge.

References

Births and Deaths Registration Act 51 of 1992. (2017). [PDF] Cape Town: Government Gazette. Available at: http://www.gov.za/sites/www.gov.za/files/a51_1992.pdf [Accessed 31 Jul. 2017].

Dha.gov.za. (2017). Department of Home Affairs – Death Certificates. [online] Available at: http://www.dha.gov.za/index.php/death-certificates1 [Accessed 31 Jul. 2017].

Grange, H. (2017). What to do when someone dies | IOL. [online] Iol.co.za. Available at: http://www.iol.co.za/the-star/what-to-do-when-someone-dies-1810336 [Accessed 31 Jul. 2017].

This article is a general information sheet and should not be used or relied on as legal or other professional advice. No liability can be accepted for any errors or omissions nor for any loss or damage arising from reliance upon any information herein. Always contact your legal adviser for specific and detailed advice. Errors and omissions excepted (E&OE)

 

How does inheritance work?

When someone dies they normally have what is called a ‘will’. The people who benefit from this ‘will’ are known as the heirs. Upon someone death, the heirs receive an ‘inheritance’. The person who administers the will of the deceased is called an ‘executor’.

What legislation affects inheritances?

South Africa’s inheritance laws apply to every person who owns property in South Africa.

The three main statutes governing inheritances in South Africa are:

  1. The Administration of Estates Act, which regulates the disposal of the deceased’s estates in South Africa;
  2. The Wills Act, which affects all testators with property in South Africa;
  3. The Intestate Succession Act, which governs the devolution of estates for all deceased persons who have property in the Republic and who die without a will.

All property located in South Africa is subject to these laws, and there are no separate laws for foreigners. Immoveable property is not treated any differently to other types of moveable assets for inheritance purposes. Inheritance issues of foreigners and South African citizens are primarily dealt with by the Master of the High Court; however, if a dispute arises, then the case can be heard in any High Court of South Africa.

Foreigners who acquire immovable property in South Africa through purchase or inheritance must register their transfer of ownership by registering a deed of transfer with the Registrar of Deeds in whose area the property is situated. The process of registering a deed of transfer is carried out by a conveyancer, or specialised lawyer, who acts upon a power of attorney granted by the owner of the property.

Tax and inheritance

In South Africa, there is no tax payable by the heirs who get an inheritance. Capital Gains Tax (CGT) is also not payable by the recipient of an inheritance. Estate Duty and CGT, where applicable, are usually payable by the estate. If it is a foreign estate, it will be subject to the taxes of its country of origin.

What about donations or gifts?

Donations and gifts are treated differently to inheritance. For individuals, donations are subject to a Donations Tax of 20%, with an annual exemption of up to R100,000 of the value of all donations made during the tax year.

l Non-residents are not subject to Donations Tax. However, in cases where the resident donor transfers his property to a non-resident (donee), and the resident donor fails to pay the Donations Tax, the non-resident (donee) and the resident (donor) will be jointly and severally liable for the tax.

l Donations between spouses are exempt from Donations Tax, as are donations made to certain public benefit organisations.

Reference

The South African Revenue Service (SARS)

This article is a general information sheet and should not be used or relied on as legal or other professional advice. No liability can be accepted for any errors or omissions nor for any loss or damage arising from reliance upon any information herein. Always contact your legal adviser for specific and detailed advice. Errors and omissions excepted (E&OE)