Beneficial ownership transparency of trusts in South Africa

  • Publication date: 12 December 2022
  • Authors: Johann Krige, Anneke Wolmarans

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This briefing describes the background applicable to the beneficial ownership transparency (BOT) of trusts including key trends emerging from international best practice. It discusses the context of BOT and considerations applicable to designing an effective BOT of trusts regime. The briefing then discusses South Africa’s BOT of trusts regime through the framework of the Open Ownership Principles.

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