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Episode 66: Dividend or donation? episode artwork

EPISODE · Jan 15, 2026 · 10 MIN

Episode 66: Dividend or donation?

from Tax Break · host Professor Pieter van der Zwan | South African Tax Specialist

If a company makes payments to a related party of its shareholder, the question arises whether this is a dividend, or perhaps rather a donation? SARS recently issued Binding Private Ruling 423 on a set of facts involving this question. In this episode, I discuss the ruling and the underlying principles.You can contact me at ⁠[email protected]⁠ if you have any feedback on the episode or would like to suggest a topic for a future episode.My website contains more resources and articles that may interest you – ⁠https://tax.pvdz.co.za⁠. You are welcome to take a look!

Episode metadata supplied by the publisher feed · Published Jan 15, 2026

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Episode 66: Dividend or donation?

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