Special Trusts Lawyers in Pretoria

Special trusts lawyers in Pretoria advise whether a proposed trust meets the Type A or Type B definition in section 1 of the Income Tax Act 58 of 1962, draft the trust deed or testamentary provisions, and obtain written trustee authorisation from the Master under section 6(1) of the Trust Property Control Act 57 of 1988. A Type A special trust exists solely for one or more qualifying persons with a disability as defined in section 6B(1) of the Income Tax Act, while a Type B special trust is created under a deceased person’s will solely for qualifying relatives and retains that status only while its youngest beneficiary is under 18 at the end of the relevant year of assessment. Qualifying special trusts are generally taxed at the progressive rates applicable to natural persons rather than the flat rate generally applied to taxable income retained in an ordinary trust. Burger Huyser Attorneys’ Pretoria branch in Menlyn provides a local intake point for special-trust formation, administration and cancellation instructions, with the Master of the High Court, Pretoria handling trust matters where that office has jurisdiction.

What Makes a Trust a “Special Trust” in South Africa

“Special trust” is a defined tax category in section 1 of the Income Tax Act 58 of 1962, not simply a marketing term for an unusual or bespoke trust. The label carries a specific statutory meaning, and the eligibility test is narrow: the trust deed or will, the beneficiary class and the actual administration must remain aligned with either the Type A or Type B definition throughout each year of assessment.

A trust that does not meet, or later ceases to meet, the definition is treated as an ordinary trust for tax purposes. The trust deed should therefore address what happens when the qualifying circumstances end — whether the trust continues as an ordinary trust, is wound up, or converts to a different structure. The principal legal framework includes:

• The Income Tax Act 58 of 1962 for classification and tax treatment;
• The Trust Property Control Act 57 of 1988 for trustee control and Master’s Office oversight;
• The Estate Duty Act 45 of 1955 where the trust forms part of wider estate planning.

A trust generally has no separate legal personality under South African common law. Trustees hold and administer the trust property in their representative capacities, and the trust property is separate from their personal estates. This structure is what allows trustees to act as representative taxpayers for the trust’s income-tax obligations, while still holding the assets in a fiduciary capacity rather than as their own.

Type A and Type B Special Trusts Compared

The two special-trust categories in section 1 of the Income Tax Act are not interchangeable. Each serves a different planning purpose and is defined by reference to different beneficiary and source-of-funding criteria.

Feature	Type A special trust	Type B special trust
Core purpose	Solely benefits one or more persons who meet the statutory disability requirements in section 6B(1) of the Income Tax Act.	Solely benefits qualifying relatives of a deceased person who were alive when that person died.
How it may arise	May be established during the founder’s lifetime or under a will, subject to the statutory test.	Must be created by or in accordance with the deceased person’s will.
Age condition	Eligibility turns on the qualifying disability and associated statutory conditions, not minority alone.	The youngest beneficiary must be under 18 on the last day of the relevant year of assessment.
When status may end	When no beneficiary continues to satisfy the Type A requirements or the trust no longer operates solely for the qualifying purpose.	When the youngest beneficiary no longer meets the under-18 year-end test or the trust otherwise falls outside the definition.
General tax position	Progressive rates applicable to natural persons while the trust qualifies.	Progressive rates applicable to natural persons while the trust qualifies.
Typical planning context	Long-term financial support and managed assets for a person who cannot earn sufficient income or manage their financial affairs because of a qualifying disability.	Testamentary provision for qualifying young relatives after the will-maker’s death.

Not every trust for a person with additional needs is a Type A special trust, and not every testamentary trust for a minor is a Type B special trust. The Pretoria attorney must test the full statutory definition rather than rely on a label.

A Type A eligibility review should consider the statutory disability definition, available medical evidence, the beneficiary group, the trust’s sole purpose and any age or relationship conditions that may apply. A Type B review should check the will, the beneficiaries’ relationship to the deceased, whether they were alive or otherwise recognised by the definition at the date of death, and the youngest beneficiary’s age at each tax year-end. Current SARS rates and administrative requirements should be checked before publication or implementation rather than treated as permanently fixed.

What a Pretoria Special Trusts Lawyer Does

A Pretoria-based special-trust instruction typically moves through the following workstreams, each of which requires its own drafting, review and lodgement decisions.

• Eligibility and purpose review — distinguishes a qualifying special trust from an ordinary family, inter vivos or testamentary trust before any drafting begins, and confirms that the proposed beneficiaries, purpose and instrument can satisfy the section 1 definition.
• Structure selection — assesses whether a Type A inter vivos or testamentary structure, a Type B will trust, an ordinary trust, the Guardian’s Fund or another estate-planning route better fits the intended outcome, including the long-term administration burden.
• Trust deed and will drafting — defines the founder, beneficiaries, trustees, trust property, lawful objective, trustee powers, distribution rules, succession arrangements and amendment or termination mechanisms.
• Master’s Office lodgement — prepares the trust instrument and supporting documents, confirms the Master’s Office with jurisdiction, lodges the file and responds to any requisitions raised.
• Trustee authorisation — obtains the Master’s written authority before a trustee begins acting, as required by section 6(1) of the Trust Property Control Act 57 of 1988.
• Asset transfer coordination — helps implement the structure after authorisation by coordinating the lawful transfer of identified assets into the trust; signing a deed alone does not move assets.
• Ongoing administration — advises trustees on resolutions, records, accounts, distributions, beneficiary communication, fiduciary duties and compliance with the deed.
• Amendment, cancellation and disputes — assists with permissible deed changes, replacement or removal of trustees, trust termination and disputes between trustees and beneficiaries.
• Tax-professional coordination — aligns the legal documents with advice from a registered tax practitioner or accountant without presenting the trust as a guaranteed tax-saving device.

The Burger Huyser Attorneys trust service is run as part of the firm’s broader Wills & Estates practice, which means a Pretoria instruction can be coordinated against an existing will, an antenuptial contract, or a deceased-estate administration rather than treated in isolation.

Establishing and Authorising the Trust

A special trust is not created simply by signing a document. The Master’s authorisation and the lawful transfer of property are both required before the trust is fully operational. The typical sequence is:

1. Define the objective and beneficiaries — record the practical need, the intended beneficiaries, the proposed assets and why special-trust status is being considered.
2. Confirm Type A or Type B eligibility — test the facts against the section 1 definition and identify the evidence needed to support the classification.
3. Choose the correct instrument — use an inter vivos deed or testamentary provisions for a qualifying Type A trust; create a Type B trust through the will.
4. Select suitable trustees — confirm independence, capability, conflicts, security requirements and succession arrangements before nomination.
5. Draft and execute the documents — ensure genuine intention, identifiable trust property, enforceable trustee obligations and a definite lawful objective.
6. Lodge with the Master’s Office having jurisdiction — submit the executed instrument and prescribed supporting documents and address any requisitions.
7. Wait for written trustee authorisation — trustees must not take control of assets or act for the trust before the Master issues the required letters of authority.
8. Transfer assets and begin administration — document each transfer, open and maintain appropriate records, register for tax where required and administer the trust strictly under its instrument.

Trustee Duties and Ongoing Compliance

Authorisation from the Master is the start of the trustee role, not the end of it. Day-to-day compliance determines whether the trust actually preserves its special-trust status and whether the trustees remain protected against personal liability claims.

• Trustees must act jointly where the deed requires it and exercise their powers for the trust’s lawful purpose rather than their own interests.
• Trust property and money must remain separate from the trustees’ personal estates and accounts.
• Trustees should retain the trust instrument, letters of authority, resolutions, contracts, asset records, financial statements, tax filings and distribution records.
• The trust’s tax obligations are attended to through trustees acting as representative taxpayers; special-trust status does not remove filing, reporting or record-keeping duties.
• Distributions should follow the deed and be supported by properly adopted trustee resolutions rather than informal family decisions.
• The special-trust qualification should be reviewed periodically because a change in beneficiaries, purpose, disability circumstances or age can change the tax classification.

Where the trust ceases to qualify, it should not simply continue to be treated as a special trust. Trustees should obtain advice on whether the change is temporary, whether the deed allows continued operation as an ordinary trust, and whether a formal cancellation or restructuring is required.

The Pretoria Registration and Service Context

Trusts are not registered at a magistrate’s court, Home Affairs or a deeds office. The Master of the High Court controls trust registration and trustee authorisation under the Trust Property Control Act 57 of 1988. The Master of the High Court, Pretoria may handle a Pretoria-centred trust where that office has jurisdiction, but the correct office should be confirmed from the trust type, the relevant deceased-estate file and the applicable jurisdictional facts before lodgement.

What to Look for When Choosing a Special Trusts Lawyer

Not every practitioner who offers “trust drafting” has working experience with the section 1 special-trust definition or the Master’s Office process for trustee authorisation. A short, evidence-based shortlist helps.

• Working knowledge of both the section 1 special-trust definition and the Trust Property Control Act 57 of 1988, rather than experience limited to standard family-trust templates.
• Ability to explain the Type A or Type B test, the risk of losing the classification and the ordinary-trust alternative in plain language.
• Experience aligning a Type B trust with the will and deceased-estate administration, or aligning a Type A deed with credible disability evidence and long-term beneficiary needs.
• A clear plan for Master’s Office lodgement, trustee authorisation, asset transfers and post-registration administration.
• Willingness to coordinate with a tax practitioner and financial adviser where tax projections or investment advice fall outside the legal brief.
• Transparent scoping of drafting, lodgement, amendment, administration and third-party costs before work begins.

Burger Huyser Attorneys’ Pretoria branch in Menlyn handles trust formation, cancellation and administration under Director Herman Bonnet’s civil-litigation and divorce-proceedings practice, and is supported by the firm’s wider Wills & Estates bench across Gauteng.

Practical Considerations: Fees, Timing and First-Consultation Documents

The fee and timing figures below are intentionally conservative: no defensible Pretoria special-trust fee range or Master’s Office turnaround was available from the underlying research, and the firm should be asked to confirm scope and timeline for any specific instruction.

Topic	What to expect
Fees	The quotation should identify whether it covers advice, deed or will drafting, Master’s Office lodgement, responses to requisitions, asset transfers and ongoing administration. External tax, medical, accounting or property-transfer work is usually separate.
Timing	The overall timeframe depends on document readiness, the correct jurisdiction, trustee and security requirements, Master’s requisitions and whether a will or deceased estate is involved.
Type A consultation documents	Founder and proposed trustee identification, beneficiary details, relevant medical or disability documentation, asset and income information, an existing deed or will, and prior SARS or Master’s correspondence.
Type B consultation documents	The current or draft will, family and beneficiary details with dates of birth and relationship to the will-maker, proposed trustee details, intended assets and any broader estate-planning documents.
Existing trust review	The signed deed, letters of authority, amendments, trustee resolutions, financial statements, tax returns and correspondence relating to the trust’s current classification or administration.

Frequently Asked Questions

What qualifies as a special trust in South Africa?

A special trust must satisfy either the Type A or Type B definition in section 1 of the Income Tax Act 58 of 1962. Type A is solely for one or more qualifying persons with a disability, while Type B is created under a deceased person’s will solely for qualifying relatives and depends on the youngest beneficiary remaining under 18 at the relevant tax year-end.

Is every trust for a person with a disability a Type A special trust?

No. The beneficiary, disability, purpose and terms of the trust must satisfy the complete statutory test, and the trust must operate solely for the qualifying purpose. A Pretoria attorney should review the proposed deed and supporting evidence before special-trust treatment is assumed.

Do I need a will to establish a special trust?

A Type B special trust must be created by or in accordance with a deceased person’s will. A Type A special trust may be established during the founder’s lifetime or through testamentary planning, depending on the circumstances and whether the statutory requirements are met.

How much does a special trusts lawyer in Pretoria charge?

The supplied SERP contains no reliable local fee range. Burger Huyser Attorneys should quote after confirming whether the instruction involves eligibility advice, a new deed or will, Master’s Office lodgement, an existing-trust amendment, asset transfers or ongoing administration, with third-party costs identified separately.

What should I bring to the first consultation?

Bring identification for the founder and proposed trustees, beneficiary details, a list of intended trust assets, and any existing will, trust deed or Master’s correspondence. For a possible Type A trust, also bring relevant disability or medical documentation; for Type B planning, bring beneficiary dates of birth and their relationship to the will-maker.

Where is Burger Huyser Attorneys’ Pretoria branch?

The branch is at Unit 4, 1st Floor, Block 5, Glen Manor Office Park, 138 Frikkie De Beer Street, Menlyn, Pretoria, 0063. Telephone 012 471 5700 or mobile 064 548 4838 to arrange a consultation and confirm appointment availability.

If you need advice on Type A or Type B eligibility, a new trust deed or testamentary trust, or the administration, amendment or cancellation of an existing trust, contact Burger Huyser Attorneys’ Pretoria branch on 012 471 5700 (mobile 064 548 4838) or visit Unit 4, 1st Floor, Block 5, Glen Manor Office Park, 138 Frikkie De Beer Street, Menlyn, Pretoria, 0063. The firm offers trust formation, cancellation and administration and can explain the proposed scope and costs before drafting begins. Burger Huyser Attorneys holds a 4.8/5 average from 250+ Google reviews, with Trustindex verification as a “Top Rated Law Firm in South Africa.”