News

Treasury Closes Donations Tax Loophole for Asset Transfers to Non-Resident Spouses A legislative amendment tabled during the Medium-term Budget Policy Statement on 21 October 2026 will end the use of the inter-spousal donations tax exemption in certain circumstances. The amendment targets South African taxpayers preparing to cease tax residency who transfer assets to a spouse […]

Been Abroad for Five or Ten Years? The Tax Questions That Do Not Go Away for South African Expatriates Laura has been living abroad for almost a decade now. As far as she is concerned, South Africa is home in the past tense. But a recent night out with fellow South African expatriates left her

Financial Emigration Is Not the Finish Line for Departing South Africans: SARS Also Stress Tests the Cessation Year Recent correspondence from the South African Revenue Service (SARS) to South African expatriates shows that a notice of non-resident tax status does not finally close the South African tax chapter. SARS is now examining the tax return

SARS Tightens the Screws on Non-Resident Tax Status Applications: Compliance Now a Key Requirement Outstanding tax liabilities, administrative penalties, unfiled tax returns or unresolved verification and audit matters with the South African Revenue Service (SARS) could put a spanner in the works for South Africans living and working abroad who are seeking recognition as non-residents

A New Era of Tax Residency: Why the Old Approach No Longer Works South Africans planning to relocate abroad or formalise their non-resident taxpayer status are operating in a significantly changed regulatory environment. Over the past few years, the process of ceasing tax residency has shifted from a largely bank-driven exercise to a compliance-focused under

“Family and Friends” Handling SARS Compliance Ranks #1 as Tax Non-Compliance Indicator Analysis of taxpayer data reveals an interesting relationship between tax compliance — or, more often than not, non-compliance — and the involvement of family members. READ MORE CONTACT US Delano AbdollLegal Manager: Cross-Border Taxation Mbalenhle MahlabaTeam Lead: Expatriate Tax Featured in This is

Are You Still a South African Tax Resident? The Key Question for Expatriates This 2026 Filing Season For many South Africans living and working abroad, the same question arises every filing season: are you still a South African tax resident? This status is not determined simply by where you live or work. Nor does obtaining

Marriage May No Longer Be Enough: Treasury Draws a Residency Line Through the Spousal Donations Tax Exemption The 2026 Draft Taxation Laws Amendment Bill makes the recipient spouse’s tax residence the decisive question — and proposes to do so from 25 February 2026. READ MORE CONTACT US Delano AbdollLegal Manager: Cross-Border Taxation Mbalenhle MahlabaTeam Lead:

South Africans Abroad: Why a SARS Health Check Should be Your First Step This Filing Season Your SARS eFiling profile tells a story — but many South Africans living abroad do not know what that story says or whether it contains unexpected surprises. With the 2026 Tax Filing Season now underway, expatriates cannot afford to

Some Tax Practitioners Deliberately Confuse South Africans About Emigration; but SARS Makes Compliance Easy South Africans who work or reside abroad are increasingly encountering confusing terminology and mixed signals on their obligations with the South African Revenue Service (SARS). This is not a SARS-created problem. There is an influx of opportunistic advisors claiming expertise in