What are the implications if a person does not meet the 183 day rule?
Let’s say the taxpayer is a South African resident who works on a contract in Tanzania, is employed by a…
Budget 2017 – SARS now wants to tax South Africans working abroad
The Minister of Finance has said in his Budget Speech they want to start taxing South Africans who are working…
Special Voluntary Disclosure Programme
On 26 October 2016 Pravin Gordhan, Minister of Finance, tabled the Rates and Monetary Amounts and Amendment of Revenue Laws Bill, Bill 19…
Working abroad for a South African company and receiving shares
The following examples that are given by the South African Revenue Service (SARS) in its Interpretation Notes should be carefully…
Implications of estate duty
Estate duty is charged on the dutiable value of the estate in terms of the Estate Duty Act. The general…
Citizenship issues for children from parents with dual nationality
The birth of children in the United Kingdom from South African parents often causes confusion about the citizenship of the…
Returning South Africans – What about their citizenship?
I recently wrote an article in Worldwide Spotlight on the situation surrounding South African citizens who had left the country…
Interest-free or low-interest loans to trusts – Taxation laws amendment bill
The revised Draft Taxations Laws Amendment Bill, 2016, was approved by Parliament and assented to by the President on 11…
Foreign employment tax income exemption
The general rule is that South African tax residents are subject to income tax on their worldwide income. There are…
Dual citizenship – the procedures to be followed
In an ever changing global movement of skills scenario, South Africans who are seeking to enter into short- and medium-term…
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