This document provides an overview of offshore estate planning options in South Africa. It discusses acquiring assets directly, through life wrappers or roll-up funds, and through offshore trusts. Acquiring assets directly has no additional costs but any income/gains will be taxed in SA. Life wrappers and roll-up funds defer tax until disposal but the investment will still be subject to estate duty. Offshore trusts provide estate planning benefits like removing assets from an estate and loan accounts can reduce duty, but there are also tax implications to consider under South African law. The document notes recent recommendations from the Davis Tax Committee on taxing foreign trusts.