Josua Loots

Josua Loots is an Associate at Bowmans' Johannesburg office, focusing on tax advisory matters, including South African income tax and international tax, with experience in tax structuring for corporate transactions, mergers and acquisitions, and reorganisations, as well as tax compliance, share scheme structuring, and regulatory engagement with SARS.

He has supported senior practitioners on corporate and commercial tax mandates for both local and international clients, spanning the full transaction lifecycle from initial tax due diligence and structuring through to implementation and post-transaction advisory. His experience includes advising on corporate group restructurings and reorganisations, the tax implications of mergers and acquisitions, cross-border investment platforms, binding private ruling applications before SARS, exchange control matters, BEE and employee share incentive scheme transactions, and tax due diligence exercises in support of M&A transactions.

Josua holds a Bachelor of Commerce in Law (Taxation and Economics) and a Bachelor of Law (cum laude) from the University of Pretoria. He is an Attorney of the High Court of South Africa and a member of the Legal Practice Council of South Africa.