The measures that have now been launched for consultation are intended to strengthen the tackling of dividend stripping even more, on top of the existing dividend stripping measure.
This NL-Africa Tax Desk newsletter includes, amongst others, updates on key changes to tax law in South-Africa applicable as per April 1, 2026 and the tax provisions in the 2026/2027 budgets ...
The proposed measure is based on the assumption that the costs of the hedging instrument are fully deductible, while the projected profit will fall under the participation exemption.
