Does the primary residence exclusion apply to a residence held through a company or trust?

No, because the owner must be an individual or special trust. However, the estate planning, limited liability, or other considerations that led to the property being placed in a company or trust may outweigh the advantage of the primary residence exclusion.
 
Last Updated: 04/08/2014 3:16 PM     print this page
SARS eFiling eFiling Login eFiling Register Now eFiling Forgot Password eFiling Forgot Username E@syFile
FIND A PUBLICATION
FIND A FORM
FIND AN FAQ