Practical Guidance: Emigration and Tax
Presenters : Hugo van Zyl , Mathys Briers-Louw
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 video unpacks the latest developments and provides step-by-step guidance on navigating SARS, the South African Reserve Bank, and Home Affairs requirements with confidence.
Video Content
Key areas 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 watching this video, you are able to:
- Navigate the RAV process effectively
- Draft a strong motivation letter for emigration purposes
- Distinguish between exit stamp vs treaty date for cessation of tax residency
- Manage the return process for individuals re-establishing tax residency
- File the new non-resident tax return introduced in 2025
- Apply estate duty rules in non-resident estate planning
- Understand the Exit Tax (CGT) and the AIT non-resident process
- Apply updated tax rebate and exemption rules under the new apportionment framework
Related Webinars
2020 Webinar: Offshore tax planning options for a SA tax resident Webinar 2
Annual Cross-Border Considerations For Advisors 2023: Global Families and Business Owners - Day 1