Boland Landmark

08/09/2026

SALE AS A GOING CONCERN AND VAT REQUIREMENTS
In property transactions either Transfer Duty or VAT is payable. If the Seller is a VAT vendor the question is whether VAT will be payable at 15% or at 0%.

Firstly, it must be ascertained whether the vendor sells the property in furtherance of its enterprise. If the vendor is a dentist whose practice is VAT registered and he sells his residence (a property not used or applied in the course of the business), the transaction will not attract VAT, and the purchaser will pay transfer duty.

Secondly, the requirements for the sale as a going concern in terms of Section 11(1)(e) of the Transfer duty Act must be met:

1. Both the seller and purchaser must be registered VAT vendors.
2. The enterprise supplied must be capable of separate operation.
3. Both the seller and purchaser must agree in writing that the business is
4. disposed of as a going concern.
5. Both the seller and purchaser must agree in writing that the business is an income-earning activity on the date of transfer.
6. That the assets necessary to continue its income earning activity will be disposed of to the purchaser.
7. That the agreement concluded specify that the consideration for the supply of a going concern includes VAT at 0%.

Examples:
1. Sale of a commercial property, dentist practice, including the equipment and where the purchaser will continue using the property as a dental practice. The business operations continue undisrupted before and after registration.
2. Sale of a farm including farm implements and livestock and the farming will continue after date of registration.


Important:

SARS will not consider zero rating if VAT returns are not submitted and up to date.

The agreement of sale should contain a provision that if SARS declines the Zero-rated transaction, the standard 15% VAT rate will be payable by the purchaser.

Residential property sale as a going concern:

Residential property leased for residential purposes is exempt of VAT (irrespective if the property is registered in a company’s name). Therefore, the transaction is not subject to VAT.

07/09/2026

Spacious 4-Bedroom Family Home with Pool on 630m² Erf – Paarl North

R 3 500 000.00

A generous family property with excellent entertainment space, a swimming pool and plenty of room to personalise.
Situated in Paarl North, this four-bedroom home offers something that is becoming increasingly difficult to find: a sizeable erf, generous living areas and plenty of practical space for a family.
The property is positioned on a 630m² erf and combines comfortable accommodation with an established outdoor area, swimming pool and an indoor entertainment space that can be enjoyed throughout the year.
A HOME BUILT AROUND FAMILY LIVING
The main living area connects the kitchen, dining area and indoor braai room, creating a spacious area for everyday living as well as entertaining.
The kitchen is fitted with a gas hob, electric oven and extractor fan and has already been opened towards the dining and entertainment areas.
The indoor braai room is one of the home's particularly useful features. Large sliding doors connect this area with the pool and garden, making it easy to move between the entertainment space and outdoors.
There are four bedrooms and two bathrooms, with additional flexibility provided by a study/lounge area that can be used according to the family's needs.
Two of the bedrooms face north and receive good natural light, while vinyl flooring has been installed in these rooms.
OUTDOOR SPACE THAT THE FAMILY CAN ACTUALLY USE
The 630m² erf provides a substantial amount of outdoor space.
The swimming pool sits within an established garden with a generous lawn area, offering room for children to play, pets to roam and guests to gather.
For parking, the property has a double garage, two additional off-street parking spaces and further street parking.
USEFUL FEATURES
• 4 bedrooms
• 2 bathrooms
• Study/lounge
• Open-plan kitchen and dining area
• Gas hob
• Electric oven
• Extractor fan
• Indoor braai and entertainment room
• Swimming pool
• Established garden
• 3 air conditioners
• Heat pump for geyser
• Rainwater tank
• Irrigation system
• Alarm system
• Double garage with manual doors
• Option to automate garage doors
• 2 additional off-street parking bays
• Ample street parking
• Fully enclosed property
• Pet-friendly
• 630m² erf
SCOPE TO MODERNISE
The property has already benefited from improvements, including renovation and repainting to part of the house.
There is, however, still work for the new owner to consider. The kitchen and one bathroom require modernisation, giving the purchaser the opportunity to select the finishes, layout and overall look rather than inheriting a renovation chosen by somebody else.
The important thing is that the property already provides the space and features that are costly or difficult to add later — four bedrooms, a pool, indoor entertainment space, double garage and a sizeable erf.
LOCATION
Paarl North provides convenient access to schools, shopping facilities, medical services and major road connections.
The property's position also allows straightforward access towards the planned Winelands Airport, while Paarl itself offers easy access to the wider Cape Winelands.
WORTH VIEWING IN PERSON
This property is best appreciated by walking through it and seeing how the different spaces connect.
If you are looking for four bedrooms, a swimming pool, substantial outdoor space and an entertainment area, while being prepared to modernise selected parts of the home over time, this property offers an opportunity worth investigating.
Contact me to arrange your private viewing.

07/09/2026

07/09/2026

Spacious 4-Bedroom Family Home with Pool on 630m² Erf – Paarl North

R 3500 000.00

A generous family property with excellent entertainment space, a swimming pool and plenty of room to personalise.
Situated in Paarl North, this four-bedroom home offers something that is becoming increasingly difficult to find: a sizeable erf, generous living areas and plenty of practical space for a family.
The property is positioned on a 630m² erf and combines comfortable accommodation with an established outdoor area, swimming pool and an indoor entertainment space that can be enjoyed throughout the year.
A HOME BUILT AROUND FAMILY LIVING
The main living area connects the kitchen, dining area and indoor braai room, creating a spacious area for everyday living as well as entertaining.
The kitchen is fitted with a gas hob, electric oven and extractor fan and has already been opened towards the dining and entertainment areas.
The indoor braai room is one of the home's particularly useful features. Large sliding doors connect this area with the pool and garden, making it easy to move between the entertainment space and outdoors.
There are four bedrooms and two bathrooms, with additional flexibility provided by a study/lounge area that can be used according to the family's needs.
Two of the bedrooms face north and receive good natural light, while vinyl flooring has been installed in these rooms.
OUTDOOR SPACE THAT THE FAMILY CAN ACTUALLY USE
The 630m² erf provides a substantial amount of outdoor space.
The swimming pool sits within an established garden with a generous lawn area, offering room for children to play, pets to roam and guests to gather.
For parking, the property has a double garage, two additional off-street parking spaces and further street parking.
USEFUL FEATURES
• 4 bedrooms
• 2 bathrooms
• Study/lounge
• Open-plan kitchen and dining area
• Gas hob
• Electric oven
• Extractor fan
• Indoor braai and entertainment room
• Swimming pool
• Established garden
• 3 air conditioners
• Heat pump for geyser
• Rainwater tank
• Irrigation system
• Alarm system
• Double garage with manual doors
• Option to automate garage doors
• 2 additional off-street parking bays
• Ample street parking
• Fully enclosed property
• Pet-friendly
• 630m² erf
SCOPE TO MODERNISE
The property has already benefited from improvements, including renovation and repainting to part of the house.
There is, however, still work for the new owner to consider. The kitchen and one bathroom require modernisation, giving the purchaser the opportunity to select the finishes, layout and overall look rather than inheriting a renovation chosen by somebody else.
The important thing is that the property already provides the space and features that are costly or difficult to add later — four bedrooms, a pool, indoor entertainment space, double garage and a sizeable erf.
LOCATION
Paarl North provides convenient access to schools, shopping facilities, medical services and major road connections.
The property's position also allows straightforward access towards the planned Winelands Airport, while Paarl itself offers easy access to the wider Cape Winelands.
WORTH VIEWING IN PERSON
This property is best appreciated by walking through it and seeing how the different spaces connect.
If you are looking for four bedrooms, a swimming pool, substantial outdoor space and an entertainment area, while being prepared to modernise selected parts of the home over time, this property offers an opportunity worth investigating.
Contact me to arrange your private viewing.

06/09/2026

R3 500 000 | 4 Bedroom House For Sale in Northern Paarl, Paarl
https://www.bolandlandmark.com/416

04/09/2026

Spacious 3-Bedroom Home to Rent in Denneburg,

Rental per month R 19 500.00
One month rental as deposit.

Looking for a spacious home with room to live, work and entertain? This 3-bedroom, 2-bathroom home in Denneburg, Paarl offers comfortable living with a practical layout and plenty of outdoor space.
The home features a spacious lounge and dining area with a fireplace, creating a warm and inviting living space. A separate braai room provides an ideal area for entertaining family and friends.
The main bedroom has an en-suite bathroom and built-in cupboards, while the additional bedrooms offer flexibility for family, guests or a home office. A separate study is also available, making working from home convenient.
The large kitchen provides ample space for appliances and includes a built-in oven and hob.
Outside, the property offers a large stoep overlooking the garden and fishpond, providing a relaxed space to enjoy the outdoors.
The property has secure parking for two vehicles behind automated gates.
Property features:
• 3 Bedrooms
• 2 Bathrooms
• Main bedroom with en-suite
• Built-in cupboards
• Spacious lounge and dining room
• Fireplace
• Separate braai/entertainment room
• Study
• Large kitchen
• Built-in oven and hob
• Large stoep
• Garden with fishpond
• Secure parking for 2 vehicles behind gates
• Private entrance
Ideal for a family or young professionals looking for a spacious home to share.
Water, electricity and alarm costs are excluded from the rental and will be invoiced separately.
Contact Michelle at 082 802 7533

04/09/2026

R19 500 | 3 Bedroom House To Let in Denneburg, Paarl
https://www.bolandlandmark.com/415

Discover comfortable living in this 3 bedroom, 2 bathroom house with private entrance, located in Denneburg Paarl. Spacious lounge/dining-room with fireplace and separate braai-room for entertainment. Main bedroom with en-suite and built-in cupboards. Study ideal for remote work. Big kitchen with ample space for all appliances and built-in oven and hob. Garden with fishpond and huge stoep.

03/09/2026

A HOME WITH ROOM TO MAKE IT YOUR OWN

R 3 500 000.00

Some houses are designed to impress in photographs. Others make more sense when you consider how you actually live.
Set on a generous 630m² erf, this four-bedroom home offers good accommodation, established outdoor space and a combination of completed improvements and areas where the next owner can add their own touch.
A section of the house has already been renovated and repainted, giving parts of the property a refreshed feel. At the same time, the kitchen and one of the bathrooms still offer an opportunity to be redone. This gives the new owner the freedom to renovate these spaces according to their own taste, style and budget.
The open-plan kitchen and dining area includes a gas hob, electric oven and extractor. The living areas lead through to a spacious indoor braai and entertainment room — a practical space for family gatherings and entertaining throughout the year.
The home offers four bedrooms and two bathrooms, together with a study/lounge that provides additional flexibility as a home office, sitting room or second living space.
Outside, there is an established garden and swimming pool, providing plenty of usable outdoor space on the 630m² erf.
Practical features include three air conditioners, a heat pump for the geyser and a rainwater tank connected to an irrigation system. Alarm system. Parking consists of a double garage, two additional off-street parking bays and ample street parking.

THE PROPERTY AT A GLANCE
• 4 bedrooms
• 2 bathrooms
• Study / lounge
• Open-plan kitchen and dining area
• Gas hob, electric oven and extractor
• Spacious indoor braai / entertainment room
• Swimming pool
• Established garden
• 3 air conditioners
• Heat pump for geyser
• Rainwater tank with irrigation system
• Double garage
• 2 additional off-street parking bays
• Ample street parking
• 630m² erf
This is not being marketed as a completely finished, newly renovated home — and that's important to understand. Part of the house has already been redone and repainted, while the kitchen and one bathroom remain as spaces where the new owner can renovate and put their own stamp on the property.
The result is a substantial home with plenty of space, useful features and genuine potential for someone who wants a solid starting point rather than paying a premium for someone else's renovation choices.
Enquiries welcome for a private viewing.