Tax planning: Pre and post emigration

The Income Tax Act is structured in such a way as to ensure a considerable tax liability is triggered when South Africans break tax residence, for example on emigration. The tax consequences of monies in Retirement funds, local and offshore endowments, income streams and assets owned must all be considered and understood by individuals considering leaving South Africa or who have left SA without regularising their affairs with SARS.

Retirement Fund rules have been changed. Regularising a taxpayer’s residence status with SARS is essential. Taxpayers in employment outside SA need to consider their tax residence, effect of a DTA and the expat tax.

  • 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. 
Write your awesome label here.
Event hosted by
Diane Seccombe
Ideal for
Continuing Professional Development (CPD)
Part 1 - 12 September 2023
Part 2 - 19 September  2023
Time (SAST)
This live event is recorded

Topics addressed include:

New Tax clearance: Approval of International Transfer

Taxation of foreign remuneration

Effect of trading in SA after breaking tax residence

Breaking tax residence and use of a double taxation agreement (DTA)

  • RAV01 form and Non-resident certificate

Assets and monies in SA

  • Accessing monies in Retirement Funds and deduction Fund contributions
  • Inheritances

SA Trusts

  • New Rules for Non-resident SA trust beneficiaries
  • Loans to trusts

CGT consequences of breaking residence:

  • Shares in private companies
  • Qualifying and non-qualifying assets
  • Endowment policies, local and foreign
  • Payment of provisional tax

Taxation of Non-residents:

  • SA rental, interest, REIT dividends and annuities
  • Withholding taxes on interest, qualifying annuities and dividends
  • Effect of DTA’s, practical application and SARS paperwork
  • Disposal of SA immovable property and withholding tax

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. 

Drag to resize
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