I guess that you are familiar with the Estate Duty allowance of R3,5m? If you bequeath everything to your spouse, then his/her allowance becomes R3,5m multiplied by two. That is R7m. But what happens to the allowance if he/she subsequently marries, bequeaths everything to his/her new spouse and then dies? Is it now R3,5m x 3? The answer lies in s4A(2) of the Estate Duty Act – s4A(2) Estate Duty Act (2) Where a person was the spouse at the time of death of one or more previously…
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