Kotzé and Roux Attorneys Inc.

23/05/2026

23/05/2026

Estate planning: more than just drafting a Will

When a person passes away, all assets owned at date of death form part of the deceased estate. This may include immovable property, vehicles, bank accounts, investments and other assets.

The estate must be administered by an Executor, who is responsible for dealing with the assets, liabilities, SARS requirements and eventual distribution to beneficiaries.

Estate planning is important because:

• Estate Duty may become payable
• SARS compliance must be finalised
• Debts and administration costs must be paid before heirs receive inheritance
• The estate must have enough liquidity to settle expenses
• A valid Will helps determine who inherits and who administers the estate

SARS confirms that Estate Duty is calculated on the dutiable value of an estate, after allowable deductions and the R3.5 million abatement. Estate Duty is levied at 20% on the first R30 million of the dutiable value and 25% above R30 million.

Estate Duty is generally payable by the deceased estate, although in some circumstances a beneficiary may be liable, for example where a policy pays directly to that beneficiary.

Proper estate planning can help reduce delays, avoid disputes and ensure that your family is not left with unnecessary uncertainty.

Kotzé & Roux Attorneys Inc. assists clients with Wills, estate planning and deceased estate administration.

20/05/2026

Constitutional Court declares “certificate of need” provisions unconstitutional

The Constitutional Court has confirmed that sections 36–40 of the National Health Act are unconstitutional.

These provisions would have required healthcare practitioners, healthcare establishments and healthcare agencies to obtain a “certificate of need” from the Director-General in order to operate certain healthcare services.

The Court found that the provisions:

• Granted excessively broad discretionary powers to the state
• Could prevent healthcare professionals from practising unless approval was granted
• Unjustifiably limited the constitutional right to choose and practise a profession in terms of section 22 of the Constitution

Importantly, the Court did not reject the regulation of healthcare services in principle.

The Court’s concern was the broad nature of the powers created by the legislation and the lack of sufficient safeguards and constitutional limitations.

The Constitutional Court therefore confirmed the declaration of invalidity and declared the provisions unconstitutional.

This judgment is an important reminder that even legislation aimed at legitimate public objectives must still comply with constitutional principles and protections.

18/05/2026

🏡🏠

Selling immoveable property in foreclosure proceedings 👇

The Mpumalanga Division of the High Court of South Africa recently delivered an important judgment on compliance with Uniform Rule 46A in applications to declare residential properties specially executable.

In The Standard Bank of South Africa Ltd v Gutu and related matters, the Court consolidated three unopposed foreclosure matters where banks and finance institutions sought default judgment, ex*****on orders, and reserve prices against residential properties.

The Court emphasised that Rule 46A exists to ensure proper judicial oversight before a person’s home is sold in ex*****on, and that courts cannot simply “rubber stamp” unopposed applications.

A major issue in all three matters was the quality and reliability of the valuation evidence placed before the Court. The Court criticised:
• desktop and “drive-by” valuations;
• inadequate or absent inspections;
• contradictory valuation affidavits;
• improper commissioning of affidavits;
• electronic signatures and incomplete attestations; and
• repeated filing of defective valuation material.

The Court held that without proper sworn valuation evidence, it could not reliably determine market value or set a fair reserve price as required by Rule 46A.

All three applications were removed from the roll, with leave granted to file fresh compliant valuations. Importantly, the Court also directed that wasted costs caused by the defective applications may not be debited to the consumers’ loan accounts.

The judgment serves as a reminder that even in unopposed foreclosure matters, strict compliance with Rule 46A remains essential and that valuation evidence must be properly prepared, sworn to, and reliable before ex*****on against a home will be authorised.

FLYNOTES: CIVIL PROCEDURE – Ex*****on – Residential property – Valuations – Three unopposed applications for ex*****on against homes consolidated – Applicants sought default judgment and reserve prices under Rule 46A – Court emphasised constitutional purpose of Rule 46A, requiri...

14/05/2026

What does the Constitutional Court Judgment mean in the Phala Phala saga…

https://www.facebook.com/share/v/1E3pEuLx1T/?mibextid=wwXIfr

05/05/2026

🏠🏡 🏡🏠

Buying property “voetstoots” – what you need to know

Many property sale agreements include a voetstoots clause, which means the buyer accepts the property “as is”.

But this does not mean the seller has no responsibilities.

In South African law:

• A voetstoots clause generally protects a seller against defects in the property
• This includes both visible (patent) and hidden (latent) defects
• However, the seller cannot rely on the clause if:

* the seller knew about a latent defect, and
* deliberately failed to disclose it to the buyer

👉 In simple terms:
A seller must act honestly. Concealing known defects can still lead to liability.

⸻

Practical advice:

• Buyers should properly inspect a property before purchase
• Sellers should disclose known defects to avoid disputes
• A voetstoots clause is not a complete shield

We can assists clients with property transactions and disputes relating to undisclosed defects.

05/05/2026

⚖️ IMPORTANT UPDATE: ROAD ACCIDENT FUND CLAIMS

A recent judgment by the Supreme Court of Appeal has clarified the legal position regarding claims against the Road Accident Fund (RAF).

In Road Accident Fund v Legal Practitioners’ Indemnity Insurance Fund NPC and Others [2026] ZASCA 63, the Court confirmed that:

✔ The RAF’s attempt to introduce stricter claim requirements in 2022 was unlawful
✔ The revised RAF1 claim form has been set aside
✔ The legal position has reverted to the system under the 2008 regulations

🔎 WHAT THIS MEANS:

• Claims did not “suddenly become valid” because of this judgment
• Claimants have always had the right to lodge claims in terms of the Act
• The RAF may not impose additional requirements beyond what the law allows
• A claim only needs to be substantially compliant to be valid

⚠️ IMPORTANT:

Many claims submitted since 2022 were:
• Rejected, or
• Not recognised as valid

based on requirements that have now been declared unlawful.

These claims were not “non-existent” — they were simply not accepted by the RAF.

⏳ CLAIMANTS WHO WERE AFFECTED:

If your claim was previously rejected or not accepted, you may be entitled to:
• Resubmit your claim, and
• Preserve your original claim date (subject to the Court’s order and deadlines)

📌 OUR ADVICE:

If you have:
• Had a RAF claim rejected, or
• Are unsure about the status of your claim

it is important to obtain legal advice to protect your rights.

Kotzé & Roux Attorneys Inc. assists clients with RAF claims and can advise on the impact of this judgment on your matter.

22/04/2026

🚗🏎️🚕🚔

What to do after a motor vehicle accident?

After an accident, the steps you take can affect both your vehicle damage claim and any possible Road Accident Fund (RAF) claim.

There are two separate issues after an accident:
• Damage to your vehicle (claimed from insurance or the other driver)
• Injuries to a person (claimed from the RAF)

Here is what you should do:

1. Ensure safety
Check for injuries and call emergency services if required.

2. Report the accident
Report the accident to the police as soon as possible. This is important for both insurance and RAF purposes.

3. Gather information
Obtain:
• Names and contact details of all drivers
• Vehicle registration numbers
• Details of witnesses

4. Take photos
Photograph:
• The vehicles
• The accident scene
• The damage and road conditions

5. Do not admit liability
Do not admit fault at the scene.

6. Seek medical attention
Even minor injuries should be assessed. Medical records are essential for any RAF claim.

7. Notify your insurer
Report the accident to your insurer without delay for vehicle damage purposes.

8. Get legal advice if there are injuries
If you were injured, you may have a claim against the Road Accident Fund. Early advice helps ensure your claim is properly handled and submitted within the required time limits.

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Why this matters

Delays or poor documentation can:
• weaken your claim
• cause disputes
• delay payment

⸻

Kotzé & Roux Attorneys Inc. assists clients with vehicle damage claims and RAF claims, ensuring their rights are protected.

17/04/2026

https://www.facebook.com/share/1CCSLm48tk/?mibextid=wwXIfr

From 1 May 2026, SARS will begin imposing administrative penalties for the non-submission of Trust income tax returns (ITR12T). This marks a significant shift in Trust compliance enforcement, affecting all types of trusts - active, dormant, and passive.
https://bit.ly/3Qgeu1t

17/04/2026

Prescribed Rate of Interest changed - now 10,25%

04/04/2026

Some matters have been outstanding for more than four years