You emigrated from South Africa! Really? What’s next?

Written by Hugo van Zyl CA(SA) TEP MTP(SA) 10 November 2019

You emigrated from South Africa! Really? What’s next?

Did you correctly emigrate from South Africa and what is you understanding of “emigrated”?

The Income Tax Act use the words “cease to be a resident”. Tax specialists, like writer prefers to add the word resident. The reason being, there is a difference between a tax resident and and an Exchange Control resident!

Being a person not resident for tax (tax non-resident) brings certain benefits, obligations and and often switch off certain tax exposures, but not all!

Once solely tax resident in a treaty country, you may escape SARS Income Tax but not SARS Estate Duty!

Yes, Countries like Mauritius and UAE have forced heirship or Sharia Succession rules, yet this does not remove the estate duty (situs or death taxes) in South Africa!

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