Erasmus Motaung Inc.

Erasmus Motaung Inc. Established in 1997, EMI is a top South African law firm geared to deliver professional and personalised services in various fields of law.

Our firm is based on three pillars which is underlined by integrity, namely: Commitment to excellence; Innovation within our fields; and Professionalism through personalised service. We are based in Gauteng however we offer professional service across South Africa. Litigation
Labour relations
Risk Management
Estate Planning
Corporate
Conveyancing/Property Law
Contracts
Commercial Law
Notarial Agreements
Certification of documents
Wills and Deceased Estates

⭐June Topic⭐CHANGES IN SOUTH AFRICAN TRUST LAW4️⃣GOVERNANCE AND TRUST ADMINISTRATION: WHAT THE COURT SAYSBeyond legislat...
18/06/2026

⭐June Topic⭐
CHANGES IN SOUTH AFRICAN TRUST LAW

4️⃣GOVERNANCE AND TRUST ADMINISTRATION: WHAT THE COURT SAYS

Beyond legislation, recent South African case law emphasizes strict adherence to both the Trust Property Control Act and the foundational rules laid out in the individual Trust Deed.
Courts have continually reinforced several fundamental principles for trustees, such as:

• Unanimous Decision Making: All trustees must apply their minds and act unanimously.
• The Trust Deed is the Rulebook: Trustees are regularly reminded that acting outside the powers granted by the Trust Deed, or failing to document decisions with formal resolutions can invalidate their actions and expose them to personal liability.
• Record-Keeping Requirements: Trustees are expected to retain detailed accounting records, minutes of meetings, and resolutions from the moment the trust is formed until five years after it has been dissolved.

🙌The Youth of today are not waiting for the future; they are creating it! 🙌Youth Day is a reminder that change begins wi...
16/06/2026

🙌The Youth of today are not waiting for the future; they are creating it! 🙌

Youth Day is a reminder that change begins with bold dreams, strong values and the willingness to rise above challenges.

Great things happen when young minds believe in their potential and refuse to give up on their dreams. Every goal pursued, every lesson learned and every obstacle overcome becomes part of a stronger future for our country.

💪Keep pushing boundaries.
💪Keep believing in your purpose.
💪The future belongs to those brave enough to shape it!

Happy Youth Day!

As Bafana Bafana takes to the world stage, we stand behind our boys! Today we wear our colours proudly and join million...
11/06/2026

As Bafana Bafana takes to the world stage, we stand behind our boys! Today we wear our colours proudly and join millions of South Africans in cheering them on.
Go do your best Bafana Bafana. Our nation travels with you!

⭐June Topic⭐CHANGES IN SOUTH AFRICAN TRUST LAW3️⃣SARS AND HEIGHTENED TAX SCRUTINYThe South African Revenue Service (SARS...
11/06/2026

⭐June Topic⭐
CHANGES IN SOUTH AFRICAN TRUST LAW

3️⃣SARS AND HEIGHTENED TAX SCRUTINY

The South African Revenue Service (SARS) has also overhauled trust taxation and compliance. SARS has heavily integrated artificial intelligence into its verification processes, allowing it to proactively identify discrepancies between trust resolutions, vested amounts, and final tax returns.

Trusts have always been scrutinized to prevent sham arrangements where founders treat trust assets as their personal property (often known as “alter ego” trusts). Today, SARS demands absolute clarity. Trustees must ensure accurate submission of the IT3(t) returns, which detail exactly what income or capital gains have vested in beneficiaries.

⭐June Topic⭐CHANGES IN SOUTH AFRICAN TRUST LAW 2️⃣TIGHTENED RULES FOR ACCOUNTABLE INSTITUTIONSThe scope of compliance ha...
09/06/2026

⭐June Topic⭐
CHANGES IN SOUTH AFRICAN TRUST LAW

2️⃣TIGHTENED RULES FOR ACCOUNTABLE INSTITUTIONS

The scope of compliance has broadened to include the professional service providers that trusts interact with.
Trustees are now mandated by law to maintain precise records of any “accountable institutions” (such as banks, attorneys, estate agents, or financial advisors) that they use to manage or perform trust-related services.

08/06/2026

🤩Happy Monday Message🤩

We’re thrilled to share a glowing review from one of our valued clients! A huge thank you to Cornelius Steyn for your wonderful feedback on the exceptional service provided by Juanita.
Your kind words truly make our day! 🌟Well done Juanita 💪We are proud of you!

⭐June Topic⭐CHANGES IN SOUTH AFRICAN TRUST LAW 1️⃣The Beneficial Ownership RevolutionFollowing South Africa's intensive ...
05/06/2026

⭐June Topic⭐
CHANGES IN SOUTH AFRICAN TRUST LAW

1️⃣The Beneficial Ownership Revolution

Following South Africa's intensive efforts to strengthen its anti-money laundering (AML) and counter-terrorist financing (CFT) frameworks, extensive amendments were introduced to the TPCA. These legislative changes significantly expanded the definition of a “beneficial owner”.

Trustees are now legally obligated to:

➡️Identify and verify the natural persons who ultimately own or control the trust property. This includes the founder, trustees, beneficiaries, and anyone who exercises ultimate effective control over the trust.

➡️Keep an up-to-date register of these details, including official identification, residential addresses, and exact dates of when ownership began or ended.

➡️Lodge this information with the Master of the High Court through their electronic systems.

🔺The stakes for non-compliance are severe. Trustees who fail to maintain and disclose this information face potential fines of up to R10 million, imprisonment for up to five years, or both.

# AntiMoneyLaundering

⭐June Topic⭐CHANGES IN SOUTH AFRICAN TRUST LAW The South African trust landscape has undergone its most radical transfor...
03/06/2026

⭐June Topic⭐
CHANGES IN SOUTH AFRICAN TRUST LAW

The South African trust landscape has undergone its most radical transformation in decades, driven by global anti-money laundering demands and tighter local tax regimes. The era of relaxed trust administration is officially over; today, trustees face unprecedented governance, transparency, and reporting obligations under the Trust Property Control Act (TPCA).

During the next couple of weeks, we will touch base on the following points:
1️⃣The Beneficial Ownership Revolution
2️⃣Tightened Rules for Accountable Institutions
3️⃣SARS and Heightened Tax Scrutiny
4️⃣Governance and rust Administration: What the Courts Say
5️⃣Cross-Border Considerations and Distributions

Should you have any questions on the above-mentioned points, please contact our offices on:
📞011 475 9422 or 📤[email protected]

-moneylaundering

🗣️Say Something Nice Day 💝In a world where criticism is often louder than kindness, we believe there is real power in ch...
01/06/2026

🗣️Say Something Nice Day 💝

In a world where criticism is often louder than kindness, we believe there is real power in choosing words that uplift, encourage, and inspire.

Say Something Nice Day may have started in the US, but its message is universal because respect, compassion, and dignity should never be limited by borders.

As a law firm, we understand that words carry weight. They can build confidence, restore hope, and remind someone that they matter. Today is a reminder that professionalism and kindness can exist side by side.

The world could do with more days like this — and more people willing to lead with humanity.

During the last few months, we've shared a few blogs on our website which may be of interest to you.🌟January 2026 - Muni...
28/05/2026

During the last few months, we've shared a few blogs on our website which may be of interest to you.

🌟January 2026 - Municipal Debt & Selling Your House
🌟February 2026 - SARS Clarifies Distribution From South African Trusts to Offshore Trusts
🌟March 2026 - South Africa's New Marriage Bill (2025)
🌟April 2026 - Be Enthusiastic on FIC Compliance
🌟May 2026 - Accountability of Members in a Close Corporation ("CC")

To view these topics feel free to visit our website: https://www.erasmusmotaung.co.za/educational-videos-blogs/

Should you require any assistance on any of these topics based on your personal / business situation, feel free to contact our office on: 011 475 9422 alternatively you can email: [email protected] and one of our team members will be able to guide or advice you.

Address

M47 & Albert St & Hendrik Potgieter Road
Roodepoort
1709

Opening Hours

Monday 08:00 - 16:30
Tuesday 08:00 - 16:30
Wednesday 08:00 - 16:30
Thursday 08:00 - 16:30
Friday 08:00 - 16:00

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