Exiting South Africa – A Guide for South African Taxpayers

CONTENTS

• Introduction
• It starts with a plan
• The tax implication on South African residents
  • What if you are earning foreign-sourced income but remain a South African tax resident, and you are not able to apply the provisions of the Double Taxation Agreement (DTA)?
• Avoiding tax residency in South Africa
  • Section 9H – Exit Tax
  • Ceasing tax residency
  • Not formally ceasing residency but applying the provisions of the Double Taxation Agreement (DTA)
  • Visiting South Africa and ensuring you do not fall foul of the requirements of the physical presence test
• In summary