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所在平台: Udemy |
课程主页: https://www.udemy.com/course/deceased-estates-process-estate-duty/
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课程名称：去世遗产 - 遗产税 课程概述： 本课程讨论了遗产税（Estate Duty），内容与之前的遗产管理流程相结合，遗产税作为负债的一部分，有时也可能是资产。在进行任何分配之前，南非税务局（SARS）必须确认遗产完全合规。本课程将解释SARS的合规程序和要求，并演示遗产税的计算。 讨论主题包括： - 去世前的所有未提交的税务申报 - 所有未提交的申报必须在去世时截止 - 为遗产创建新的所得税档案 - 去世后可能的收入/支出 - 去世者的个人SARS档案必须注销 - 遗产税及其计算 - 存活配偶的继承（第4q节） - 赡养费 - 支付给第三方的保单 - 行政费用 - 其他免税情况 - 转移税 - 所有SARS税都属于遗产的行政费用 课程包括： - 视频授课 - 可下载的课程材料 - 培训证书 - SAIT认证 - 4个可验证的CPD积分 主讲人介绍： Lize Muller是一位在去世遗产管理方面经验丰富的专家，自2001年开始执行去世遗产的管理。Lize拥有破产法的AIPSA文凭，并获得去世遗产管理、法律继续教育和南非律师协会的证书。她希望与希望学习此领域的学员分享她的丰富知识。 她职业生涯中的成就包括： - 担任超过220个遗嘱执行人，无论是依照遗嘱的遗产还是无遗嘱的遗产。 - 在遗产管理需求方面为其他被任命的执行人提供建议。 - 担任多个复杂遗产的管理岗位，包括在继承人和受益人争议中的高等法院诉讼。 - 协助处理国际遗产，包括英国、德国、苏格兰和西班牙等国的本地任命。 - 起草超过2300份遗嘱及国际遗嘱。 - 作为执行者接受第一国民银行及其他第三方的各种提名。 - 协助 / 担任多家律师事务所的管理工作。
This session discusses Estate Duty, however would have been dealt with this during the course of the administration process detailed in previous sessions, as it forms part of the liabilities and in some fortunate cases maybe an asset.SARS must confirm that the estate is fully compliant before any distributions can be made and finalize the estate.During this session the SARS' procedures and requirements for compliance is also explained and the calculation of Estate Duty is demonstrated..Topics Discussed:Outstanding returns of deceased up to date of deathAll outstanding returns must be filed to date of deathNew Income Tax profile must be created for the EstateAfter death income / expensesDeceased's personal SARS profile must be deregisteredEstate Duty and the calculation thereofSurviving spouse's inheritance (section 4q)Maintenance paymentsPolicies paid directly to third partiesAdministration costsOther exemptionsTransfer dutyAny SARS tax is an administration cost in the estateAll Included:Video presented courseDownloadable course materialCertificate of trainingSAIT Accredited - 4 verifiable CPD points-------------About the Presenter:Lize MullerLize is seasoned in the Administration of Deceased's Estates as she has been administering deceased estates since 2001. Lize has an AIPSA Diploma in Insolvency Law and obtained a certificate in Administration of Deceased's Estates, Continuing Legal Education and the Law Society of South Africa.Lize has now decided to share her vast knowledge on the subject to learners wanting to embark on this journey.Some achievements throughout her career:over 220 appointments as Executor in both Testate and Intestate Estatesact in advisory capacity to other appointed Executors as to estate administrative requirementshave held appointments in various complicated Estatesvarious Estates which included successful High Court Litigation in relation to heir and beneficiary disputesvarious Estates which included successful PIE Applicationsassisted with International Estates, including UK, Germany, Scotland and Spain by obtaining local appointmentsdrafted over 2300 Willsdrafting of International Willsaccepted various nominations by First National Bank and other third parties as Executorreferral Estates from various Firms of Attorneysassisting / acting as Administrator for various Firms of
