Beneficial ownership transparency of trusts in South Africa

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

Publication type
Briefing
Publication

Country focus
Republic of South Africa

Summary

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.

Next page: Overview

Briefing

An introduction to trusts in South Africa: A beneficial ownership perspective

This briefing provides background information on the origins, elements, and classifications of trusts in South Africa relevant to the discussions on national beneficial ownership transparency reforms, and serves as background to the Open Ownership briefing, Beneficial ownership transparency of trusts in South Africa.

Written by Johann Krige, Anneke Wolmarans

Published: 14 November 2022
Briefing

Beneficial ownership transparency of trusts

This policy briefing analyses the existing policy and regulatory framework on the BOT of trusts at an international level, and highlights research and policy recommendations on the issue whilst identifying the gaps for further research

Written by Ramandeep Kaur Chhina

Published: 01 July 2021

Beneficial ownership transparency of trusts in South Africa

Contents

Summary

Related articles and publications

An introduction to trusts in South Africa: A beneficial ownership perspective

Beneficial ownership transparency of trusts