Behind the trust curtain: How attribution really works
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Presenter: Karen van Wyk CA(SA)
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Level: Advanced
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Study time: 1 Hour
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Date: 11 December 2025
08:00 - 09:00
The attribution rules governing trusts are among the most misunderstood provisions in South African tax law. These rules determine who is ultimately taxed on income and capital gains arising within a trust, and in many cases, the answer may surprise donors, trustees, and beneficiaries alike.
In this webinar, Behind the trust curtain: How attribution really works, we unpack the tax implications that arise when a donation, settlement, or other disposition is made to a trust. Under South African tax legislation, such transactions can result in the income and capital gains being attributed back to the donor, rather than being taxed in the hands of the trust or its beneficiaries.
This session is designed to help donors and advisors understand these rules clearly, avoid unintended tax consequences, and plan with confidence. Whether you are a tax practitioner, financial planner, trustee, or individual considering transferring wealth to a trust, this webinar will give you a clear, accessible understanding of the attribution rules - and how to navigate them effectively.
Step behind the curtain, gain clarity, and ensure your trust planning stands on solid tax foundations.
In
completing this learning engagement, you will have developed the following
professional skills in the green section below.
What's included?
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1 Live event
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1 Quiz
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1 Certificate

