Overview

Tax emigration remains one of the most complex areas for South Africans with global mobility. With new rules, administrative processes, and filing obligations introduced in 2025, it is essential for professionals to fully understand the interplay between income tax, exchange control, and residency definitions. This practical session will unpack the latest developments and provide step-by-step guidance on navigating SARS, the South African Reserve Bank, and Home Affairs requirements with confidence.

Webinar Content

Key areas to be covered include:

• Income Tax Act (ITA)
  • Resident vs tax resident – “ordinarily resident” and “physical presence” tests
  • Impact of treaties on residency status and estate duty considerations
  • ITA status change and its effect on Exchange Control
  • Introduction of the new SARS non-resident tax return (2025)
• 2025 Tax Filing vs Previous Years
  • Key changes to the ITR12 form
  • Challenges in reporting
  • Impact on South African trust income distributions
• Exchange Control (Excon) at the SA Reserve Bank (FinSurv)
  • June 2025 AD Manual updates
  • Circular 14 of 2025 – recognition of AIT as non-resident
  • Importance of updating financial institutions for CRS reporting
• Resident vs Non-Resident Clarifications
  • SARS changes vs Exchange Control updates
  • Distinction between tax residency and Home Affairs status
  • Common misconceptions – e.g., loss of a South African passport is not tax emigration

Competencies Developed

After attending this session, you will be able to:

1. Navigate the RAV process effectively
2. Draft a strong motivation letter for emigration purposes
3. Distinguish between exit stamp vs treaty date for cessation of tax residency
4. Manage the return process for individuals re-establishing tax residency
5. File the new non-resident tax return introduced in 2025
6. Apply estate duty rules in non-resident estate planning
7. Understand the Exit Tax (CGT) and the AIT non-resident process
8. Apply updated tax rebate and exemption rules under the new apportionment framework

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

SAIT member special discounted rate: R368.00

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.