Heinrich Louw
Heinrich Louw is a Director in our Tax & Exchange Control practice. He has experience in various tax and exchange control matters relating to commercial transactions, as well as dispute resolution involving the South African Revenue Service.
About Heinrich
About Heinrich
Heinrich joined Cliffe Dekker Hofmeyr as a Candidate Attorney in 2010. He was retained as an Associate in 2012 and promoted to Senior Associate in 2014. Heinrich was appointed as a Director in 2018.
Credentials
Credentials
Education
- BA (Hons), University of Pretoria
- LLB, University of Pretoria
- LLM (Tax), University of Pretoria
- Year of admission as an attorney: 2012
Languages
Languages
- English
About Heinrich
Heinrich joined Cliffe Dekker Hofmeyr as a Candidate Attorney in 2010. He was retained as an Associate in 2012 and promoted to Senior Associate in 2014. Heinrich was appointed as a Director in 2018.
Credentials
Education
- BA (Hons), University of Pretoria
- LLB, University of Pretoria
- LLM (Tax), University of Pretoria
- Year of admission as an attorney: 2012
Languages
- English
Experience
Tax and Exchange Control advice and opinions
Heinrich advises on all tax and exchange control aspects of commercial transactions, including mergers and acquisitions, corporate restructures, incentive schemes and empowerment transactions.
Tax dispute resolution
He has been involved in many tax objections and appeals, and has taken a number of cases to the tax court.
Advance tax rulings
Heinrich has assisted many clients in obtaining advance tax rulings in respect of commercial transactions.
Liquid fuel industry
Heinrich also generally advises on commercial matters in the fuel industry, including the importation and manufacture of fuel products, wholesale supply, retail supply and the transportation of fuel. He has experience in the drafting of fuel supply agreements (including aviation fuel – into plane and bulk supply), retail dealer agreements (CODO and DODO), leases in respect service stations, transport agreements and throughput agreements.
Chevron South Africa
Advised on empowerment transaction involving Chevron South Africa (Pty) Ltd
Puma Energy Group
Involved in restructuring of the Puma Energy group's South African interests
Total South Africa (Pty) Ltd
Defended tax assessments based on simulation for Total South Africa (Pty) Ltd
Harmony group
Obtained advance tax ruling for empowerment transaction in the Harmony group
WBHO
Advised on an incentive scheme for WBHO
News
Bringing (and keeping) home the bacon: SARS’ repatriation and collection powers affirmed
Sections 180, 184(2) and 186(3) of the Tax Administration Act 28 of 2011 (TAA) grant the South African Revenue Service (SARS) significant powers to recover tax debts from third parties responsible...
Kicking for touch - postponement of the budget speech
In an unprecedented turn of events, the Minister of Finance’s scheduled Budget speech and introduction of the proposed national budget have been postponed until 12 March 2025. This...
Exchange control update: Payment of royalties and fees by residents to related non-residents now tied to transfer pricing requirements
For a very long time, residents have been required to obtain prior approval from the Financial Surveillance Department of the South African Reserve Bank (SARB) when making payment...
Can SARS limit access to a taxpayer’s premises when carrying out an inspection?
Judgment was handed down in the case of Alliance Fuel (Pty) Ltd and Inspacial Properties (Pty) Ltd v Commissioner for the South African Revenue Service in the High Court on 15October2024.
Understatement penalties and the benefit of tax opinions: A review of the Thistle Trust saga
We previously reported on the judgment by the Supreme Court of Appeal (SCA) in the case of CSARS v The Thistle Trust (516/2021) ZASCA 153 (7 November 2022) in our Tax alert of 24 November...
