Hanneke Farrand

Hanneke is based in Taxand South Africa where she is a director at ENSafrica. She specialises in local and international employment and individual tax, in particular inbound and outbound expatriate tax issues, advising companies on local employees’ tax matters, which include various aspects of employee incentive schemes. Hanneke has advised a number of clients in respect of the South African tax and filing obligations for non-resident entertainers working in South Africa

Hanneke also advises individuals on various tax related matters. She has provided advice to high net worth clients on tax issues surrounding their domestic and offshore trusts and corporate structures as well as the South African exchange control requirements and related dealings with the South African Reserve Bank. She also advises individuals who wish to relocate to or emigrate from South Africa, particularly on the related tax and exchange control implications.

Hanneke further assists clients in the establishment of South African and offshore trusts in the appropriate jurisdictions for purposes of expanding their international business operations, grow personal wealth or plan for future generations.

She has acted for various South African and multinational clients on a number of tax issues, and has often assisted clients in negotiations with the South African Revenue Service, which includes assisting with the Alternative Dispute Resolution process, payroll audits, as well as responding to queries issued by the South African Revenue Service. Hanneke also provides tax litigation support.

Hanneke’s experience includes applying Double Taxation Agreement relief where individuals work in and outside of South Africa, as well as the corporate tax implications for foreign employer companies conducting business in South Africa.

She has extensive expatriate tax experience, having assisted residents working outside of South Africa, and South African companies with offshore operations on their employees’ tax obligations in South Africa and on the planning opportunities arising from secondments.

In addition, she has assisted with the calculation of non-resident expatriates’ South African income tax liability (i.e. calculating expatriates’ monthly payroll and biannual reconciliation of payroll accounts) and ensuring compliance with local revenue practice (i.e. submission of income tax returns and provisional tax payments to the South African Revenue Service).

Hanneke is recognised as a leading/recommended lawyer by the following reputable rating agency and its publication:

  • Best Lawyers® 2016, 2013 – Tax law (South Africa)

Hanneke is a member of STEP, a professional worldwide association which assists individuals and families to plan their assets.

Qualifications

  • BA (Rand Afrikaans University) 
  • LLB (Rand Afrikaans University) 
  • LLM (Tax) (University of the Witwatersrand) 
  • Admitted as an attorney of the High Court of South Africa