Special Trusts Lawyers in Bedfordview

Burger Huyser Attorneys assists Bedfordview clients with Type A and Type B special trusts, from eligibility and deed drafting to lodgement with the Master of the High Court and ongoing administration. South African tax law defines these special trusts in section 1(1) of the Income Tax Act 58 of 1962, while section 6B(1) supplies the disability definition relevant to a Type A trust.

Both categories may be taxed at the graduated rates applicable to natural persons instead of the 45% rate generally applied when income is taxed in an ordinary trust, although special trusts do not receive the section 6 rebates. The structure must meet every statutory requirement: calling an arrangement a “special trust” in the deed does not make it one. Bedfordview consultations take place at 45A Florence Avenue on 011 201 7190.

Why a Special Trust Specifically (Not Just Any Trust)

A Type A trust exists solely for one or more people who meet the section 6B(1) disability definition and are incapacitated from earning sufficient maintenance income or managing their financial affairs. Multiple qualifying beneficiaries must be relatives of one another. The trust may be created during the founder’s lifetime, under a will or by court order.

A Type B trust is created under a deceased person’s will solely for qualifying relatives alive at the date of death, including a beneficiary conceived but not yet born. The youngest must be under 18 at the end of the relevant year of assessment.

The Immovable Property (Removal or Modification of Restrictions) Act 94 of 1965 excludes trusts from its fideicommissum definition, so those statutory succession limits do not automatically apply. The deed must still define a lawful purpose, trustee powers, beneficiaries and termination.

What a Bedfordview Special Trusts Lawyer Actually Does

The attorney aligns the family’s objective, trust instrument, Master’s requirements and SARS classification before assets are committed. Burger Huyser Attorneys’ Trusts practice covers formation, cancellation and administration through its Bedfordview intake point.

1. Confirm the structure. Test the beneficiaries and purpose against the Type A or Type B definition and choose an inter vivos deed, testamentary clause or other suitable arrangement.
2. Draft the instrument. Prepare a Type A deed or coordinate Type B provisions with the deceased person’s will and estate plan.
3. Appoint trustees. Explain fiduciary duties and section 6 of the Trust Property Control Act 57 of 1988, which prohibits trustees from acting without written authorisation. Security may be required.
4. Lodge the Master’s pack. Prepare the trust instrument, J401 application, J417 acceptances, identity documents, beneficiary declarations and security documents. Section 4 requires lodgement of the trust instrument.
5. Coordinate tax and funding. Attend to separate SARS registration and assess donations tax, capital gains tax, transfer duty and section 7C loan implications.
6. Support administration and disputes. Advise on records, distributions and trustee changes, or represent parties when disputes require formal resolution.

Letters of Authority empower trustees to act; they do not make the trust a company. Trustees act in representative capacities, keep a separate trust account under section 10 and identify trust property under section 11.

The Local Filing Layer: Where the National Framework Hits the Map

Master’s Office jurisdiction is fact-specific. Section 3 of the Trust Property Control Act generally places an inter vivos trust with the Master where the greatest portion of trust property is situated. Testamentary jurisdiction follows the office holding the accepted will or, failing that, the greatest portion of property. A Bedfordview address alone does not select Johannesburg or Pretoria.

Place or authority	Role	Practical point
Burger Huyser Attorneys, Bedfordview	Structuring, drafting and document preparation	Local intake at 45A Florence Avenue
Master of the High Court	Lodgement and trustee authorisation	Confirm the correct office under section 3
Germiston Magistrates’ Court	No trust-registration role	Trusts go to the appropriate Master
SARS	Tax registration, returns and classification	Separate from Master’s registration

A lifetime transfer to a special trust is not automatically donations-tax exempt. Section 56 exemptions, section 7C loan rules, capital gains tax and transfer duty require transaction-specific advice. Testamentary funding instead proceeds through the deceased estate.

Special Trusts vs Other Trust Structures at a Glance

Trust type	Governing framework	Tax treatment	Typical use
Type A special trust	Income Tax Act sections 1(1) and 6B(1); Trust Property Control Act	Natural-person rates, no section 6 rebates; additional CGT relief may apply	Qualifying beneficiaries with disabilities
Type B special trust	Income Tax Act section 1(1); Trust Property Control Act; will	Natural-person rates without section 6 rebates while the age test is met	Young relatives of a deceased person
Inter vivos family trust	Trust Property Control Act; Income Tax Act	Retained income generally taxed at 45%, subject to attribution and vesting rules	Lifetime family asset administration
Ordinary testamentary trust	Trust Property Control Act; will	Ordinary treatment unless Type B qualifies	Will-based beneficiary support
Trading trust	Trust and tax laws	Ordinary trust rate where taxed in the trust	Business assets or operations
Charitable trust	Trust and public-benefit-organisation rules	SARS approval required; section 18A status is separate	Qualifying public-benefit activities

What to Look for When Choosing a Special Trusts Lawyer in Bedfordview

• Tax-law precision: distinguish the section 1(1) trust definition from section 6B(1)’s disability test.
• Master’s experience: confirm who prepares forms J401 and J417, beneficiary declarations, security documents and query responses.
• Will coordination: integrate Type B provisions into the deceased person’s will.
• Trustee governance: address authorisation, security, accounts, records, beneficial ownership and distributions.
• Notarial and conveyancing capacity: useful where connected instruments or property transfers require it.
• Transparent scope: obtain a written quotation after review of the beneficiaries, assets and transactions.

Burger Huyser Attorneys combines a confirmed Trusts practice with admitted attorneys and on-site notarial and conveyancing capacity in Bedfordview.

Practical Considerations: Cost, Timeline, What to Bring

Consideration	What Bedfordview clients should expect
Cost	Fees vary according to Type A or Type B drafting, will coordination, trustee and beneficiary complexity, Master’s queries and any property transfer. Burger Huyser Attorneys quotes per file after the initial structuring review rather than publishing a generic figure.
Timeline	As a planning estimate, deed drafting may take two to four weeks after complete instructions. Master’s processing then commonly adds several weeks, but no attorney can guarantee the Master’s turnaround, particularly where security, missing documents or queries delay authorisation.
What to bring	Identity documents for the founder and proposed trustees; beneficiary details and birth certificates; an existing will for a Type B instruction; details and values of proposed trust assets; relevant medical documentation for Type A eligibility; and prior correspondence from the Master, SARS or an adviser.

Frequently Asked Questions

What is a special trust in South African law?

A special trust is a Type A disability trust or Type B testamentary trust that meets section 1(1) of the Income Tax Act and receives specified tax treatment.

How much does it cost to set up a special trust with a Bedfordview lawyer?

Cost depends on the structure, will, parties and asset transfers; Burger Huyser Attorneys quotes per file after review at its Bedfordview branch.

How long does it take to register a special trust with the Master of the High Court?

Allow several weeks after lodgement, but security requirements, missing documents and Master’s queries can extend the process beyond the initial drafting period.

Do I need a will as well, if I am setting up a Type B special trust?

Yes. A Type B trust must be created under a deceased person’s will and satisfy the statutory relationship, date-of-death and age tests.

Can a special trust be used to provide for an adult child with a disability?

Yes. Age does not disqualify a Type A beneficiary who meets the section 6B(1) disability definition and the statutory incapacity test.

Where is the Burger Huyser Bedfordview branch, and what are the hours?

The branch is at 45A Florence Avenue, Bedfordview, Johannesburg, 2008; call 011 201 7190 to confirm the stated Monday-to-Friday, 7:30am–4:30pm hours before visiting.

If you are planning a Type A trust for a beneficiary with a disability or a Type B trust under your will, contact Burger Huyser Attorneys’ Bedfordview branch on 011 201 7190, mobile or after-hours 061 536 3223, or visit 45A Florence Avenue, Bedfordview, Johannesburg, 2008. The firm’s Trusts practice can assess eligibility, draft the trust instrument, coordinate will provisions, prepare the Master’s Office filing and advise on administration. Bring identity documents, beneficiary and asset details, your existing will and any relevant medical or official correspondence. Burger Huyser Attorneys has a 4.8/5 average from 250+ Google reviews, verified by Trustindex as a “Top Rated Law Firm in South Africa”, and is a member of the Johannesburg Attorneys Association and Gauteng Family Law Forum.