Overview

South African expat taxation remains a significant compliance risk, often misunderstood by taxpayers who incorrectly assume that leaving the country, obtaining a visa, or undergoing financial emigration automatically ends tax residency. This session unpacks the complexities of South Africa’s residence-based tax system, where worldwide income remains taxable until residency is formally ceased.

It provides a practical and technical exploration of how tax residency is determined, how it can be broken, and the tax consequences that follow. With recent enhancements to SARS systems—including split-year reporting and formal reinstatement processes—this session equips practitioners with up-to-date knowledge to manage expat tax matters effectively and mitigate risk.

Webinar Content

Participants will engage with key topics including:

• Understanding South Africa’s residence-based tax system and common expat misconceptions
• The legal tests for tax residency: ordinary residence, physical presence, and DTA application
• Processes and requirements for ceasing tax residency, including SARS RAV01 submissions
• Determining the correct cessation date and addressing common SARS disputes
• Split-year reporting on ITR12 for the year of cessation
• Tax implications post-cessation, including income tax, capital gains tax, and estate duty
• Exit CGT and deemed disposal of worldwide assets
• Ongoing tax exposure for non-residents, including South African immovable property and permanent establishments
• Application of DTAs to employment income and the 183-day rule
• SARS reinstatement process for returning expats and associated risks
• VAT and cross-border considerations when returning to South Africa

Competencies Developed

By attending this session, participants will be able to:

• Accurately determine and apply tax residency tests
• Navigate SARS processes for ceasing and reinstating tax residency
• Identify and manage tax risks associated with expat status
• Apply correct treatment for split-year reporting and cessation timing
• Advise on exit tax implications, including CGT and estate duty exposure
• Interpret DTA provisions in the context of expat employment income
• Address practical compliance challenges faced by expatriates and returning residents

Presenters

Hugo van Zyl

CA(SA) TEP MTP(SA), Cross-Border and Tax Specialist

Hugo is an experienced trainer, lecturer and "go-to" industry specialist. It comes as no surprise that SARS appointed him to lecture on capital gains tax and worldwide taxation based on residency. In the last six years, he has presented at least once a quarter, for anyone of the many professional bodies he belongs to. Based in Cape Town, he is proudly South African yet holds a United Emirates Residency permit, because of his UAE registered practice aimed at expats. Hugo's client base is global, includes intermediary firms, local and international financial institutions and often the powers to be at the professional regulatory bodies he belongs to.

Mathys Briers-Louw

Mathys is an skillful attorney with both local and international legal academic knowledge. He was admitted as an attorney in 2014, marking the beginning of his successful career in the legal field. His expertise covers cross-border legal matters, exchange control, international money transfers and fiduciary services. Mathys provides top-notch legal services to individuals and businesses navigating the challenges of cross-border transactions.

CPD

Attending this webinar and the successful completion of the online assessment will secure a certificate of completion for 2 hours of Tax CPD.

Event Investment

Free for Tax Technician, Tax Practitioner, Tax Accountant CPD subscribers and Practice Packages. Not a CPD subscriber yet? Click here to register now.

Regular price: R460.00

Group booking discounts available when you register for a group.

Payments and cancellations

• All payments must be made by EFT or by credit card, at least 3 working days before commencement of an event.
• Kindly note that should payment not be received 2 days after the event, legal action will be taken
• Proof of payment will be requested at registration, if payment does not reflect on Taxfaculty`s bank account.
• Only written notice of cancellation will be recognized.
• Conditions:
  • If the cancellation occurs more than 4 working days prior to the event no cancellation fee will be charged.
  • If the cancellation occurs less than 4 working days prior to the event a 100% cancellation fee will apply.
• Delegates who book and fail to attend will be liable for the full event fee.
• Taxfaculty`s liability in the case of an event being cancelled will be limited to a refund or credit of the event fee.
• Please click here for the full terms and conditions.