#businessarticles

Navigating the Tax Implications of Receiving a Foreign Inheritance as a South African Resident By Lona Matshingana  *A Comprehensive Legal and Tax Analysis* --- ## Introduction In an increasingly globalised world, it is not uncommon for South African residents to find themselves as beneficiaries of estates located abroad. Whether inherited from a parent who emigrated decades ago, a foreign spouse, or a distant relative in another country, foreign inheritances can carry significant financial weight. However, alongside the financial benefit comes a complex web of tax obligations, exchange control regulations, and reporting requirements that can catch the uninitiated off guard. This essay provides a thorough analysis of the tax and regulatory implications faced by South African residents who receive an inheritance from a foreign estate. It covers the treatment of such inheritances under South African income tax law, estate duty considerations, the role of the South African Revenue Ser...

# Impact Investing Opportunities in South Africa By Lona Matshingana  ## Introduction Impact investing — the practice of deploying capital with the explicit intention of generating measurable social or environmental benefits alongside financial returns — has found fertile ground in South Africa. As one of the most unequal societies in the world, with a Gini coefficient consistently ranking among the highest globally, South Africa presents both a profound challenge and a compelling opportunity for investors who believe that capital can be a powerful force for good. The country's unique combination of a sophisticated financial infrastructure, a youthful and growing population, pressing developmental needs, and a democratic government committed to transformation makes it one of the most dynamic impact investing markets on the African continent. This essay explores the landscape of impact investing in South Africa, examining the key sectors attracting impact capital, the enabling envir...

# ESG ETF Options Available to South African Investors By Lona Matshingana  ## Understanding ESG Investing ESG stands for Environmental, Social, and Governance—three pillars used to evaluate the sustainability and ethical impact of investments. Environmental factors include carbon emissions, renewable energy use, and climate change mitigation. Social criteria examine labor practices, diversity, human rights, and community engagement. Governance relates to leadership quality, executive compensation, transparency, and shareholder rights. An ESG ETF is an exchange-traded fund that invests in companies based on their ESG credentials. These funds track indices constructed using ESG screening methodologies, which may exclude controversial sectors like tobacco or fossil fuels, select high-ESG-rated companies, or tilt portfolios toward firms with superior ESG performance. Like traditional ETFs, they offer diversification, liquidity, and lower fees while aligning capital with values-based o...