De Ferm and Others v Hans Heinrich Ferdinand Otto Von Lieres und Wilkau N.O. and Others (10805/2023)
De Ferm and Others v Hans Heinrich Ferdinand Otto Von Lieres und Wilkau N.O. and Others (10805/2023) [2023] ZAWCHC 250 (11 October 2023)
The court held that South African law does not permit the enforcement of foreign tax claims against a local estate or legatee, and that the applicants and the foreign tax authority are not creditors of the estate. The executor's duties are governed by local law and the will, and only creditors reflected in the liquidation and distribution account may be paid. No double taxation agreement exists covering inheritance tax with the relevant foreign country, and the applicants lack standing to advance claims on behalf of the foreign tax authority. The applicants have not paid or committed to pay t…
Source excerpt
- Administration Of Estates Act
- Estate Duty Act
- Urgent Interdict
- Foreign Tax Enforcement
- Succession
- Specific Bequest