Real Estate Investor Magazine South Africa September 2016 | Page 9
PROPERTY ADVICE
TRUST FUNDS
Q
A
JOSE DELGADO
Tax Specialist
With regards to a trust fund, what re the benefits of the fund when the individual
has recently passed away?
Capital Gains Tax Liability arises where a capital gains tax event or deemed event
occurs, death is one such deemed event. The deceased is deemed to have disposed of
his estate to the deceased estate and this triggers the tax (at most 13.3%) on all capital
assets (there are certain exemptions and rollovers) which have increased in value since
October 2001, or after should the asset have been acquired after October 2001. In the event
that your capital asset is owned by a trust, and not yourself, this tax cannot be triggered.
This deeming event triggers the tax which is payable even though no consideration has been
received. This places the estate in extreme distress from a cash flow perspective.
BOND APPLICATIONS
Q
T
MEYER DE WAAL
Attorney
I qualify for a house that costs R1.5 million but want to apply for a house that costs R1
million. Can I access the difference of the R500 000 immediately as I want to remove
the house and put the money into my business? How should I go about with this?
he bank will only lend you money that is either equal to or less than your property
valuation. If you want to borrow more than the valuation you have to show them that
you want to improve the property. Submit building plans and a quote to reflect the costs
of the building works. It is unlikely that they will advance you money for other expenses like
business expenses, in particular if the loan is to exceed the value of the property. Discuss it
with your bank. You may have to register a second bond again if the first bond did not cover
the additional amount. For example, Absa currently has a promotion to allow you to register
a larger bond and then you can request access to the higher amount once you qualify for a
higher amount, or your property has increased in value.
OFFSHORE INVESTMENT
Q
Investing in a London buy-to-let one-bed apartment typically involves committing
at least one hundred and fifty thousand pounds of your own money and taking out
a 50% mortgage loan for the same amount. What is the most important step when
looking to invest in London.
Y
JAMES GLEW
Investment Strategist
our first step will be in sourcing mortgage finance. This has to be one of the most
daunting challenges for a foreign investor and can become a barrier to entering the
London property market. Following the 2008 global financial crisis, UK lending criteria
have tightened up considerably, especially for foreign buy-to-let buyers. Lenders typically
want rent to cover at least 125% of the mortgage repayment and require a 50% deposit from
buy-to-let buyers. If you are not sure which financial institutions to talk to obtain finance,
there are companies in South Africa that specialize in assisting their clients to source reliable
finance for London buy-to-let properties.
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SEPTEMBER 2016 SA Real Estate Investor
7