Nicolette Smit

Nicolette Smit is an Executive in the firm's Tax Advisory Law practice at ENS, based in South Africa. She specialises in corporate tax with a particular focus on international tax aspects of inbound and outbound investments, local and international corporate restructures, and exchange controls.

Her experience includes work in retail and e-commerce, and she advises extensively on South African tax and exchange control implications for local corporates regarding their offshore expansions and for non-resident corporates regarding investments in South Africa. She has extensive experience in preparing exchange control applications.

She holds a BProc from the University of Pretoria, an LLB from the University of Stellenbosch, and a BCom (Taxation) Honours from the University of Cape Town. She is an admitted attorney of the High Court of South Africa and has been recognized by Best Lawyers in Tax (South Africa) from 2016 to 2023.