What the end of the 12J lock-in means for hospitality investors
bizcommunity | 29.06.2026 20:34
South Africa's five-year Section 12J investment lock-in period has come to an end, leaving many hospitality investors facing difficult decisions about how to exit their investments. Beyond concerns about underperforming assets and limited liquidity, investors must also navigate significant capital gains tax implications that could affect the value they ultimately recover.
