Swemmer & Levin

Vredenburg & Velddrif: 022 713 2221
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Saldanha & Langebaan: 022 714 2244

’n Trust word opgerig wanneer die stigter van die trust die beheer oorgedra het of verplig is om die beheer van eiendom óf die opbrengs daarvan deur ’n ander (trustee of administrateur) te laat administreer of ontslae te raak daarvan. Enige persoon wat die vermoë het om kontraktuele verpligtinge aan te gaan of ’n testament te maak, kan ’n trust skep. ’n Trust kan ook deur die hof, deur wetgewing of deur statutêre gesag opgerig word. In elk geval moet die oprigting van ’n trust ’n doel hê:

Deur middel van ‘n ooreenkoms

Hierdie trust word deur middel van ’n stipulatio alterio geskep. ’n Inter vivos trust kom tot stand deur ’n kontrak tussen die truststigter en trustee wat bepalings ten gunste van ’n derde party bevat. Die begunstigdes verkry sekere regte in die trust-eiendom slegs wanneer hulle die voordeel van die bepaling aanvaar. Waar daar geen aanvaarding is nie, is daar geen reg nie (Crookes v Watson 1956 (1) (SA) 277 (A)).

Deur middel van ’n testament

In die geval van ’n trust wat deur ’n testament opgerig is, word die trust gevorm deur ’n testateur wat bates aan die begunstigdes nalaat, maar as gevolg van onbekwaamheid, soos wanneer ’n minderjarige ’n begunstigde is, stel die testateur ook trustees aan om die eiendom wat aan die minderjarige nagelaat is te administreer. ’n Ander opsie is wanneer die testateur bates aan die trustees nalaat om dit vir die voordeel van die begunstigdes te administreer (gewoonlik onderhewig aan sekere voorwaardes en diskresionêre bevoegdhede wat aan die trustee gegee word). ’n Testamentêre trust moet te alle tye voldoen aan die formaliteite voorgeskryf deur die Wet op Testamente 7 van 1953.

Deur middel van ’n hofbevel

Alhoewel die hof in sommige gevalle as die oprigter beskou kan word, kom die inisiatief vir die oprigting gewoonlik van die partye wat die bevel aanvra. So ’n trust word normaalweg opgerig om ’n spesifieke probleem aan te spreek, soos die toekenning van skadevergoeding of ’n bedrag van vergoeding aan ’n persoon wat nie in staat is om sy eie sake te hanteer nie, of in ’n egskeiding waar die partye probeer om ’n familie-bate te beskerm vir hulle kinders, soos ’n huis. In al hierdie gevalle kan die belastingimplikasies (soos skenkingsbelasting, hereregte, kapitaalwinsbelasting en inkomstebelasting) nie geïgnoreer word nie, en die trustakte sowel as die oordrag van enige fondse of bates na die trust moet baie sorgvuldig gestruktureer word om die beskermingseienskappe van ’n trust te behou.

Geskryf deur SINAZO MAU-MAU

Terwyl elke redelike poging aangewend word om die akkuraatheid en gegrondheid van die inhoud van hierdie publikasie te verseker, sal die skrywers van die artikels of die uitgewer geen verantwoordelikheid aanvaar vir die gevolge van enige aksies gebaseer op inligting of aanbevelings wat hierin vervat is nie. Ons materiaal is slegs vir inligtingsdoeleindes en moet nie as regshulp beskou word nie.

 

Hierdie is ‘n algemene inligtingstuk en moet gevolglik nie as regs- of ander professionele advies benut word nie. Geen aanspreeklikheid kan aanvaar word vir enige foute of weglatings of enige skade of verlies wat volg uit die gebruik van enige inligting hierin vervat nie. Kontak altyd u regsadviseur vir spesifieke en toegepaste advies.

Jan Fourie

Director |  Attorney, Notary & Conveyancer | BA. LLB

Jan graduated in 1974 with a five-year BA LLB degree from the University of Stellenbosch, whereafter he was admitted as an advocate and prosecuted as such in the Cape Town and Wynberg Courts. In 1974, he joined Swemmer & Levin as the Candidate Attorney of Mr Levin (founding member) and was admitted as an attorney on 7 April 1976, as a conveyancer on 11 January 1978, and as a Notary on 19 December 1984. Since 1974, he has served in various committees, including the West Coast Chamber of Commerce, the Vredenburg School Committee, and the Malgas Lions Club. 

Furthermore, Jan was the author of the first bilingual law book, The New Debt Collecting Procedures (Die Nuwe Skuldinvorderingsprosedures), which was used by all the Magistrate Courts throughout South Africa. With the founding of the Small Claims Court in Vredenburg, Jan served as one of the first Commissioners. He is currently based at Swemmer & Levin’s Vredenburg office and has been with our firm for more than 47 years.

Pieter Smit

Director | Attorney & Conveyancer | BA. LLB

Pieter obtained his BA Law degree from Stellenbosch University in 1995 and his LLB degree from the North-West University in Potchefstroom in 1998. He served his articles at Marais Muller Attorneys from 1998 to 1999 and was admitted as an attorney in 2000 and as a conveyancer in 2002. Pieter is the founder of PP Smit Attorneys, which opened its doors in 2004. He also became a director of Swemmer & Levin in 2006. Pieter loves the outdoors and participating in all forms of sport, including tennis, golf, fishing, spearfishing, scuba diving, and hiking. 

Johann Maree

Director | Attorney | BA. LLB

Johann matriculated at Oudtshoorn High School and attended Stellenbosch University, where he obtained his BA Law and LLB degrees. Following his studies, he worked for three years as State Prosecutor at the Magistrate’s Court in Cape Town. Johann completed his legal training with the State Attorney in Pretoria and then moved to his hometown, Oudtshoorn, where he worked as a lawyer for a year. In 1983, he finally moved to Vredenburg and joined Swemmer & Levin, where he is still practising as a director. When he is not in the office, Johann enjoys cycling and in his earlier days, he used to be a long-distance junkie.

Richard Phillips

Director | Attorney | Bcom & BProc

After matriculating at Paarl Boys’ High School, Richard completed his BCom and BProc degrees at the University of Port Elizabeth. He served his articles with Van Wyk Fouchee in Paarl and quickly developed an affinity for litigation. Richard has always had a deep love for the ocean and when he was presented with an opportunity to join Swemmer & Levin on the West Coast, he agreed without hesitation and has been with our firm since 1997. Richard specialises in general litigation and divorces. When he is not in the office or with his family, he tries to spend as much time as possible in or on the water.

Jandré Smith

Director | Attorney | LLB

Jandré grew up and matriculated in the small Klein Karoo town of Oudtshoorn. He furthered his studies at the North-West University in Potchefstroom, obtaining his LLB degree during 2015. He completed his articles at Swemmer & Levin in 2017 and was subsequently appointed as a professional assistant. In 2020, Jandré was promoted to the position of director at the firm, where he practises in the Litigation department at our Langebaan office. When not practising law, Jandré is an avid sports fan. He has a passion for nature and enjoys camping, trail running, and mountain biking with his family.

Andre van der Walt

Director | Attorney | LLB

Andre graduated in 2015 with an LLB degree from the University of Pretoria. He later went on to obtain his NQF 7 Certificate in the Administration of Deceased Estates from the University of South Africa, which allowed him to further his career in deceased estates and the drafting of wills and trusts. Andre served his articles at Barnard & Patel Attorneys under the supervision of Mr YAS Patel. After being admitted as an attorney in 2016, he continued working at Barnard & Patel Attorneys as a professional assistant in the deceased estates department.

Andre joined Van Rensburg Attorneys in 2019 and was head of the deceased estates department until 2021. He then received the opportunity to move to the West Coast, where he joined Swemmer & Levin Attorneys. Andre loves travelling and enjoys the beauty that our country has to offer with his friends, family, and loved ones.

Harmann Potgieter

Attorney | LLB

Harmann graduated in 2018 with an LLB degree from the North-West University’s Potchefstroom Campus. He went on to study and grow in various fields, including doing a course on the Consumer Protection Act and a course at the University of South Africa where he obtained his NQF 7 Certificate in the Administration of Deceased Estates.

Harmann completed his articles of clerkship at Swemmer & Levin under the supervision of Mr Richard Phillips. After being admitted as an attorney in 2020, Harmann continued with Swemmer & Levin as a professional assistant in the deceased estates department as well as the litigation department. He loves to study, possesses a deep curiosity about the world, and is dedicated to giving back to the community.

Carla Cloete

Attorney, Conveyancer & Notary | LLB

Carla obtained her LLB at the North West University, Potchefstroom Campus in 2015. She completed her articles in 2017 with Brits Dreyer Inc in Bellville. She is an admitted Attorney, Notary and Conveyancer. After her articles she relocated to Kimberley where she worked as a professional assistant in the Conveyancing department of Van de Wall Inc. Coming back to her Western Cape roots, she now joins the Swemmer & Levin team as a professional assistant.