Liesl Kruger

The most important step is the next one.
Liesl Kruger

Liesl is a highly experienced South African tax specialist with a strong focus on advising corporates on complex domestic and international tax matters. Her practice spans corporate tax, financial services taxation, international structuring and cross‑border operations, anti‑avoidance rules, capital gains tax, and dispute resolution with SARS. She has advised listed companies, multinationals and financial institutions across a wide range of sectors, including retail, mining, banking, insurance and investment management.

With a background of over 25 years in leading tax practices, Liesl combines deep technical expertise with a pragmatic, solutions‑driven approach. She is known for building a relaxed yet highly effective rapport with clients, delivering clear, commercially focused advice, and managing transactions and disputes with precision. Her experience also covers company restructurings, share incentive schemes, employees’ tax, and the taxation of trusts.

Liesl’s balanced, thoughtful working style allows her to provide strategic guidance while maintaining strong client relationships and consistent delivery across diverse, high‑value matters.

Relevant Experience

  • Advising a listed retailer on the tax implications of a broad-based employment equity scheme, including structuring the transaction in the most tax efficient manner and obtaining an Advance Tax Ruling from the South African Revenue Authorities (SARS);
  • Assisting a listed retailer with litigation in relation to the findings by SARS’ during an audit, including attending to the objection and appeal process, as well as the Alternative Dispute Resolution Process and the tax court, High Court and Constitutional Court hearings;
  • Advising a listed long-term insurer on the tax implications of various financial service transactions entered into (e.g. options, short sales, futures and swaps);
  • Advising a listed mining company of the tax implications arising from a subscription for preference shares, including the consideration of the relevant preference share terms and other relevant agreements;
  • Assisting a listed multinational bank in the litigation process with SARS, including the objection and appeal process, preparation of evidence for purposes of the tax court and facilitating a settlement between the taxpayer and SARS;
  • Advising South African corporates in relation to the establishment of operations in other jurisdictions and the resultant South African tax and exchange control implications;
  • Advising South African corporates on the tax implications of acquisitions and disposals of business operations, in particular in relation to the “corporate rules” contained in the Income Tax Act;
  • Advising South African corporates of the potential application of the anti-tax avoidance rules and reportable arrangement provisions to transactions; and
  • Advising South African individuals of the tax implications of distributions by trusts (South African or offshore) to South African and offshore beneficiaries.