Tax and Marriage go together like a horse and carriage – especially because SARS treats certain income differently according to the type of marriage contract that binds you and your spouse. Persons, whether married or not, are separate and independent taxpayers. Tax laws generally favour married over unmarried couples.

Content to be discussed:

• Different types of marriages recognised under South African Law
• Civil Marriages
• Customary Marriages
• Civil Unions
• Prohibited Marriages
• The Matrimonial Property Regime
• Marriage in Community of Property
• Marriage out of Community of Property with accrual
• Marriage out of Community of Property without accrual
• Accrual Claim
• Donations Tax
• Investment Income
• Rental Income from Fixed Property
• Medical Expenses
• Capital Gains Tax
• Estate Duty
• Be aware of VAT on the marriage
• Various assets excluded from the determination of the accrual of a spouse's estate
• Beware of the property implications of massing in wills
• Marriage vs cohabitation: The different financial consequences
• Death

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