What are the tax advantages of a trust?

Trusts are taxed at 45% (the top rate) without the primary rebate - a disadvantage. But distributions to beneficiaries can be taxed in their hands (conduit principle). Benefits lie in estate planning (no estate duty on trust assets) and asset protection.

Can I be a trustee of my own trust?

Yes, but you should not be the only trustee. SARS and the courts increasingly look at whether a trust is genuinely separate from the founder. Have at least one independent trustee who can exercise independent judgment.

Can a trust be challenged?

Yes - on grounds of sham trust (not genuinely administered as a separate entity), undue influence, or procedural defects. The Land Tribunal case saw several family trusts pierced as 'alter egos' of the founder.

Trusts (Inter Vivos & Testamentary) Attorneys

Setting up trusts for estate planning, asset protection, and minor beneficiaries. Browse 399 LPC-registered attorneys across South Africa.

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Reviewed by the Justibly editorial team·Updated April 2026

Trusts in SA are governed by the Trust Property Control Act 57 of 1988. Inter vivos trusts (created during your lifetime) are used for asset protection, estate planning, tax planning, and succession. Testamentary trusts are created by a will on death, commonly used to hold assets for minor children until they reach majority. Trusts require independent trustees, a trust deed registered with the Master, and annual administration.

When to hire a trusts (inter vivos & testamentary) attorney

You want to set up an inter vivos trust for family wealth.
You have minor children and want testamentary trusts in your will.
You want to protect assets from future creditors (lawful asset protection).
An existing trust needs amendment or termination.
There is a dispute between trustees or between trustees and beneficiaries.

What to expect

Your attorney drafts the trust deed, appoints trustees (usually 2-3 including an independent trustee), and lodges with the Master of the High Court. The Master issues Letters of Authority. Assets must be transferred to the trust (sale, donation, or loan account). Trusts require separate bank accounts, annual financial statements, and tax returns (Income Tax, provisional tax, and potentially CGT).

Typical fees

Inter vivos trust setup: R8,000-R25,000. Amendments: R3,500-R10,000. Annual administration: R8,000-R25,000. Trust disputes in court: R60,000-R300,000+.

Legal information, not legal advice. This page provides general information about trusts (inter vivos & testamentary) in South Africa. It is not a substitute for advice from a qualified attorney. Laws and procedures change - consult a verified attorney for your specific matter.

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Trusts (Inter Vivos & Testamentary) Attorneys

When to hire a trusts (inter vivos & testamentary) attorney

What to expect

Typical fees

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