dutiable estate
In terms of calculating estate duty, there is an abatement on the first R3.5 million of the value of the estate which is not subject to tax. If the deceased is the first-dying spouse, they may roll over any unused
Your tax commitments do not die with you and it is important to note that SARS has first claim to what is owing to them. In fact, a deceased estate cannot be finalised until your tax affairs have been fully
Your tax commitments follow you to the grave and it is important to bear in mind that Sars has first claim to what is rightfully owing to them.
