Tax planning for investing offshore

As more South Africans diversify their investment portfolios and invest funds in offshore assets and use various platforms to access offshore exposure, the tax consequences must be understood to be able to assess the tax efficiency of various options.

  • The outcomes of the live events has been mapped to the following competencies: Tax planning, Tax governance.
  • The live event is ideal for Continuing  Professional Development and where required the necessary CPD accreditation is obtained from the professional body. For more information contact us.
  • We offer bulk registration discounts for group bookings on our live events. Please view our standard group booking rate card here. 
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Event hosted by
Diane Seccombe
Ideal for
Continuing Professional Development (CPD)
Part 1 - 12 October 2023
Part 2 - 17 October 2023
Time (SAST)
This live event is recorded

More about this course 

The areas addressed will include:

  • Understand the effect on gross income of residence basis of taxation, accrual of amounts and amounts other than cash
  • Tax clearance: new AIT (Approval International Transfer)
  • Translation of foreign income, expenses, capital gains and foreign taxes into rands:
    • Must foreign income be repatriated to SA before it can be taxed by SARS?
  • Rand denominated funds vs foreign funds

  • Offshore endowments:

    • SA vs Foreign insurer owned
    • Relevant tax rate and disclosure in annual return
  • Exemptions in respect of foreign dividends, foreign interest and disallowed expense
  • Assets used for trade and limitation on use of offshore trade losses

  • Creation and taxation of offshore trusts: 
    • Effect of loan funding from SA lender
      • Deemed donation vs transfer pricing
      • Deemed attribution to SA lender
    • Taxation of distribution of income and gains retained in offshore trust to SA beneficiary
    • Use of foreign pension trust
  • Rebate for foreign taxes paid

The index below represents the structure of the Live Event. You will be able to access the information contained within the index once registered. On the day of the event, you will head over to section 2 below where the Live Event will be streamed. 

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Meet the instructor

Diane Seccombe

Diane Seccombe is an admitted attorney with a masters degree in taxation. She has over 15 years of experience with taxation. Diane is currently the National Head of Tax Training at Mazars Academy Proprietary Limited and in this capacity provides tax training to professional institutes, banks, financial service providers and financial planners. She is also well known amongst students for her tax lectures at post graduate level. Diane consults on income tax matters including, corporate, individual and international tax and is an expert in Value Added Tax