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Taxation of Trusts in Namibia – 16 October 2025

This session unpacks the taxation of trusts in Namibia — a key area for accountants advising clients on wealth, estate, and business structuring. Delegates will gain practical insights into the different types of trusts, how income is distributed and taxed, and the impact of recent interpretations and case law on trust management. 

Date:

16 October, 2025

Time:

08:00

Hours:

2 hours

CPD Units:

2

Category:

Taxation

Group:

Namibia CPD

Format:

Live Event

R230,00 VAT incl.

Product Information

Trusts remain a cornerstone of estate and tax planning — but their tax treatment can be complex. In this session, Johan Nel, a leading Namibian tax specialist, simplifies the key principles that govern the taxation of trusts, including types of trusts, the conduit principle, and how distributions are taxed. Attendees will learn how to distinguish between holding and trading structures, plan distributions effectively, and apply the latest interpretations of Namibia’s Income Tax Act. Whether you manage family, business, or investment trusts, this webinar will equip you with the tools to optimise compliance and client value. 

Presenter/s

Johan Nel

Johan Nel is a seasoned tax leader with over a decade of experience at the intersection of financial management and operational strategy. His background at PwC Namibia and work with Revenue Authorities has equipped him to deliver practical insights, not textbook theory. Johan is known for helping professionals turn complex tax issues into clear, workable solutions that actually move the needle.

What will set you apart

By attending this session, delegates will: 

  • Understand the distinctions between discretionary, vested, inter vivos, and bewind trusts.
  • Learn how income and capital distributions affect both the trust and beneficiaries’ tax positions.
  • Gain insight into the conduit principle and how it determines where and when income is taxed.
  • Compare holding and trading trusts for optimal tax planning and compliance.
  • Explore practical planning examples to improve client outcomes and mitigate tax risks.

Event breakdown

  1. Introduction and overview of trust structures
  2. Types of trusts: Discretionary, vested, inter vivos, and bewind
  3. The conduit principle and case law (Armstrong v CIR, SIR v Rosen)
  4. Holding vs. business trusts – key tax differences
  5. Tax planning through distributions
  6. Namibia tax tables and effective rate considerations
  7. Q&A and practical application discussion

Certificate

The following event is awarded 2 CPD units in Taxation.

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