Esther Geldenhuys

Esther Geldenhuys is a Partner at Bowmans in Johannesburg, specialising in tax advisory law, international tax, and exchange control. She advises on both outbound and inbound investments with a keen focus on African investments, and has broad experience in international corporate tax, foreign‑controlled companies, double tax agreements, offshore acquisition financing, foreign structures, foreign trusts, transfer pricing, and South African exchange control.

Esther has provided tax advice to Linde plc on its take‑private of its JSE‑listed subsidiary Afrox Limited; to South African Breweries and Anheuser‑Busch InBev on the unwind of an existing B‑B‑BEE transaction and the launch of a new one; to Allianz SE on the establishment of a joint venture with Sanlam; to Digital Realty on the acquisition of a majority stake in TDE Investments; and to Amazon on the launch of its e‑commerce business in South Africa. She has also assisted South African multinationals and non‑resident companies with internal restructures, mergers and acquisitions, and provided due diligence, deal structuring, post‑deal implementation, and management incentive scheme advice. She advises high‑net‑worth individuals on tax and estate planning, voluntary disclosure programmes, and emigrations, and provides expatriate tax advice and transfer pricing guidance.

Esther holds a BCom (Law) and an LL.B from the University of Stellenbosch (2009 and 2011), a Post Graduate Diploma in International Tax from the University of Johannesburg (2014), and an LL.M (Tax Law) with distinction from the University of Johannesburg (2018). She was admitted as an attorney in the High Court of South Africa in 2014.