Since the publication of the first edition in 2019, there have been significant changes that specifically impact on expatriates. These include changes to the taxation of income earned by a South African taxpayer from employment outside of South Africa; and the new process for those who wish to withdraw retirement funds when they cease their South African tax residency. There are also a number of important new legislative amendments and tax cases that have been included. This publication is of immense benefit to individuals affected by these taxes, their employers, as well as those who advise them. There is no other dedicated work on this subject.
DM DAVIS – Emeritus Judge President, Competition Appeal Court had this to say about the new edition:
“In summary, the second edition of this carefully considered book (which not only deals with all the various tax implications of immigration/emigration but the taxation of residents working offshore) remains an invaluable guide to an increasingly complex set of tax challenges. Given these changes, it is an even more significant addition to our body of tax literature and will remain essential reading for anyone advising his or her client with regard to the tax consequences of migration and non-resident accruals.”