Abstract

Many Southern African Development Community ("SADC") member states use trusts and they have proved to be very popular in some of these states. This article examines the way in which income acquired by a trust is taxed in a number of SADC member states. It determines whether the systems used by the SADC member states can be placed in the classification systems identified by academics in respect of certain common-law states. It also notes a number of trends in the taxation of trusts in the relevant states.