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The exodus of skilled South Africans has become ever-present across all news platforms. Due to several economic and social factors, a large number of South Africans have decided to head towards ‘greener pastures’.

South African tax residents are subject to tax on worldwide income (excluding certain exemptions or exclusions), whereas non-residents would only be subject to tax on income from a source within South Africa.

Individuals who are emigrating, need to consider the possible tax consequences that they may be faced with when emigrating. The South African Revenue Service (SARS) needs to be notified when a taxpayer ceases to be a tax resident of South Africa. The necessity of such a declaration is determined by applying specific residency tests. It is vital that one seeks advice from a tax advisor / consultant who has the necessary experience to advise correctly on when one should in fact disclose to SARS that they have ceased to be a resident.

At SGN Konsult, we have a holistic approach to tax advisory. We examine each client’s tax affairs as a whole and advise on the best way forward for that client accordingly. If ceasing to be a resident is something you are considering or should have considered before emigrating, contact our team at SGN Konsult for advice or guidance through the process.

The SGN Konsult Team.


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