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Gerhard Badenhorst

Director

Gerhard Badenhorst is a Director in our Tax & Exchange Control practice. He is a chartered accountant and specialises in value-added tax (VAT) matters in various industries, including the financial services, mining and property industries. Gerhard acts for various private, public and multinational corporations and non-profit organisations. He is a guest lecturer on VAT at the University of Pretoria and the University of the Witwatersrand and serves as a member of the South African Institute of Chartered Accountants VAT sub-committee, and was an ad hoc member of the VAT sub-committee of the Davis Tax Committee.

+27 (0)11 562 1870
gerhard.badenhorst@cdhlegal.comJohannesburg
Gerhard Badenhorst

About Gerhard

About Gerhard

After completing articles with audit firm BDO Spencer Stewart, Gerhard completed his National Service with the South African Revenue Service. He then joined the tax department of auditing firm Theron du Toit in April 1990 as a tax advisor, and began specialising in Value Added Tax (VAT) when the draft VAT legislation was first released in June 1990. Theron du Toit merged with auditing firm Coopers & Lybrand, where he was admitted as a tax partner responsible for the VAT service line in 1993. Coopers & Lybrand merged with Pricewaterhouse to form PricewaterhouseCoopers, where he headed up the national indirect tax practice (VAT & Customs) until December 2003. Gerhard joined the tax department of the law firm Sonnenberg Hoffman Galombik (SHG) in January 2004 as a tax executive specialising in VAT.  SHG merged with Edward Nathan to form Edward Nathan Sonnenbergs, where he headed up the indirect tax team until April 2017. Gerhard joined Cliffe Dekker Hofmeyr as a Director in May 2017.

Credentials

Credentials

Education

  •   BCom Accounting, Rand Afrikaans University
  •   BCom Hons Accounting, Rand Afrikaans University
  •   Diploma in Tax Law, Rand Afrikaans University
  •   Masters in Business Management, Rand Afrikaans University
  •   CA (SA), The South African Institute of Chartered Accountants

Memberships

  •   SAICA (The South African Institute of Chartered Accountants)
  •   SAIT (South African Institute of Tax Practitioners)
  •   Registered Tax Practitioner

Languages

Languages

  • English

About Gerhard

After completing articles with audit firm BDO Spencer Stewart, Gerhard completed his National Service with the South African Revenue Service. He then joined the tax department of auditing firm Theron du Toit in April 1990 as a tax advisor, and began specialising in Value Added Tax (VAT) when the draft VAT legislation was first released in June 1990. Theron du Toit merged with auditing firm Coopers & Lybrand, where he was admitted as a tax partner responsible for the VAT service line in 1993. Coopers & Lybrand merged with Pricewaterhouse to form PricewaterhouseCoopers, where he headed up the national indirect tax practice (VAT & Customs) until December 2003. Gerhard joined the tax department of the law firm Sonnenberg Hoffman Galombik (SHG) in January 2004 as a tax executive specialising in VAT.  SHG merged with Edward Nathan to form Edward Nathan Sonnenbergs, where he headed up the indirect tax team until April 2017. Gerhard joined Cliffe Dekker Hofmeyr as a Director in May 2017.

Credentials

Education

  •   BCom Accounting, Rand Afrikaans University
  •   BCom Hons Accounting, Rand Afrikaans University
  •   Diploma in Tax Law, Rand Afrikaans University
  •   Masters in Business Management, Rand Afrikaans University
  •   CA (SA), The South African Institute of Chartered Accountants

Memberships

  •   SAICA (The South African Institute of Chartered Accountants)
  •   SAIT (South African Institute of Tax Practitioners)
  •   Registered Tax Practitioner

Languages

  • English

Experience

VAT matters

Gerhard has been advising on VAT matters since the implementation of VAT in South Africa. He advises various national and multinational companies, non-government and non-profit organisations, partnerships, joint ventures and various industries, most notably mining companies, construction companies and financial service organisations (banks, short-term and long term insurers) on a wide range of VAT matters.  He also advised various industries and companies on the implementation of VAT in Namibia and Botswana, and assisted companies with VAT disputes in Lesotho. 

VAT litigation

Gerhard advised and assisted Counsel with the VAT litigation of clients in the Tax Court, the High Court and the Supreme Court of Appeal.

VAT training workshops for client

Gerhard designed and presented numerous VAT training workshops for clients, presented various VAT seminars, and is a guest lecturer on VAT at the University of Pretoria and the University of the Witwatersrand for their Honours and Masters tax courses.

News

CDH Tax & Exchange Control experts ranked among the best by 2025 ITR World Tax
Firm News

CDH Tax & Exchange Control experts ranked among the best by 2025 ITR World Tax

Cliffe Dekker Hofmeyr (CDH), a leading corporate and commercial law firm, is proud to be recognised for our expertise in tax in the recently released 2025 ITR World Tax Rankings.
VAT complexity or clarity: The Constitutional Court’s judgment in the Capitec Bank case
Tax & Exchange Control

VAT complexity or clarity: The Constitutional Court’s judgment in the Capitec Bank case

The deduction of value-added tax (VAT) is a fundamental principle of the operation of the VAT system. If a vendor who makes taxable supplies is denied the right to deduct VAT, then...
2024 Budget summary: VAT

2024 Budget summary: VAT
VAT agency and principals
Tax & Exchange Control

VAT agency and principals

The terms “ agent ” and “ agency ” are not defined in the Value Added Tax Act 89 of 1991 (VAT Act). The South African Revenue Service (SARS) has indicated in Interpretation Note 42...
Securities lending arrangements: The VAT implications
Tax & Exchange Control

Securities lending arrangements: The VAT implications

The South African Revenue Service (SARS) published Binding General Ruling 62 (BGR 62) on 12 December 2022, in which it sets out its interpretation and application of the Value-Added...

All articles by Gerhard
Webinar Recording | Overview of the 2024 Budget Speech
Tax & Exchange Control

Webinar Recording | Overview of the 2024 Budget Speech
WEBINAR | Protecting your business during COVID-19
Technology, Media & Telecommunications

WEBINAR | Protecting your business during COVID-19

Our panel of experts hosted a webinar where they unpacked relief available to businesses negatively affected by covid-19 as well as protection of personal information and cybersecurity...

All videos by Gerhard
Gerhard Badenhorst discusses the issue of VAT pricing

Gerhard Badenhorst discusses the issue of VAT pricing

Tax & Exchange Control Director Gerhard Badenhorst joined The Pippa Hudson Show to discuss the issue of VAT pricing. Click here to listen to his interview.

All podcasts by Gerhard

Market recognition

  • Gerhard was awarded an individual Spotlight Table ranking in Chambers Global 2022–2024 for tax: indirect tax.
  • Chambers Global 2009–2021 ranked him in Band 1 for tax: indirect tax.
  • The Legal 500 EMEA 2012–2022 recommended Gerhard for tax.
  • The Legal 500 EMEA 2023-2024 recommended him as a leading individual for tax.
  • 2025 ITR World Tax Rankings ranked Gerhard as 'Highly Regarded' in indirect tax in South Africa.

Market recognition

  • Gerhard was awarded an individual Spotlight Table ranking in Chambers Global 2022–2024 for tax: indirect tax.
  • Chambers Global 2009–2021 ranked him in Band 1 for tax: indirect tax.
  • The Legal 500 EMEA 2012–2022 recommended Gerhard for tax.
  • The Legal 500 EMEA 2023-2024 recommended him as a leading individual for tax.
  • 2025 ITR World Tax Rankings ranked Gerhard as 'Highly Regarded' in indirect tax in South Africa.

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