A Practical Guide to South Africa Headquarter Company Regime

A Practical Guide to South Africa Headquarter Com...

South Africa’s location, sizeable economy, political stability, overall strength in financial services and extensive treaty network make South Africa a location in which to establish a regional holding company. In order to promote South Africa as a holding company jurisdiction, and to increase foreign investments into South Africa, the Headquarter Company regime was introduced and came into effect on 1 January 2011.


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This regime is designed to allow a free flow of funds through South Africa with a minimal tax incidence. This also creates the opportunity for South Africa to act as a gateway into Africa − through providing significant incentives to foreigners, to route their investments via South Africa as a holding company jurisdiction.

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