Is ’n kapitaalwinsuitkering van ’n Suid-Afrikaanse trust belasbaar in die hande van ’n nie-inwoner?

16/03/2017
| Deur Sue-Ann de Wet
n-kapitaalwinsuitkering-van-n-suid-afrikaanse-trust-belasbaar-die-hande-van-n-nie-inwoner

Vraag: My kliënt is ’n nie-inwoner vir belastingdoeleindes en het ’n uitkering – kapitaalwinste – van ’n testamenttrust ontvang. Ons wil weet of ons dit in sy plaaslike belastingopgawe moet insluit, aangesien hy hierdie jaar ook al ander kapitaalwinsbelasting op die hals gehaal het.

Antwoord: Die kapitaalwins, soos in hierdie geval (byvoorbeeld ’n testament of mortis causa-trust), word behandel in terme van paragraaf 80(2) van die agtste bylaag tot die Wet op Inkomstebelasting (en wanneer oorgang plaasvind). Dit verwys slegs na ’n inwoner en sal daarom nie die kapitaalwins aan die begunstigde toeskryf wat nie ’n inwoner van die RSA is nie. Die SAID bespreek dit in detail in sy KWB-gids – bladsy 541 en verder. Sy eerste verklaring is soos volg:

The default position is that a trust must account for any capital gain or loss that arises when it disposes of an asset. As discussed in 14.11.1, paragraph 80 provides an exception to the default position by attributing a capital gain from the trust in which it arises to a resident beneficiary. No mention is made in paragraph 80(1) and (2) of a non-resident beneficiary, and so no attribution to such a person is possible. 

Kontak die belastingkonsultant Fanus Jonck met jou belastingnavrae (tax@jonck.net).

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