BOOK REVIEW | Expatriate Tax


South African Citizens Working Abroad and Foreigners in South Africa

By Tax Consulting South Africa 

With the effective date of 01 March 2020 for the ‘expat tax’ drawing closer, South African expatriates, their employers and tax advisors have little time to come to grips with the impact that this tax policy and law change will have on them personally.

This amendment will bring considerable change to the South African expatriate landscape and the complexities thereof demand a technically holistic and specialist approach, as well as a deeper understanding of practical issues surrounding internationally mobile employees.

There is a common misconception that once a South African resident leaves the country to take up employment abroad, their South African tax obligations fall away automatically. The reality is, South Africa operates on a residency-based taxation system. This means that no matter where a South African resident lives and works, they are required to disclose their earnings to SARS. A tax exemption is something which must be claimed specifically by the taxpayer and correctly assessed by SARS.

– Jerry Botha, Managing Partner, Tax Consulting South Africa

The newly released title, Expatriate Tax: South African Citizens Working Abroad and Foreigners in South Africa, unpacks the resultant tax consequences of individuals or international employees with interests in multiple jurisdictions.

The complexities of expatriate taxes

The first of its kind in South Africa, the title addresses the complexities of expatriate taxes from a South African perspective in a manner that speaks to the tax specialist, as well as to the concerned taxpayer.

Expatriate Tax provides a comprehensive, technical and practical guide to South African tax and deals with aspects of international mobility, including work visa strategies, citizenship, retirement funding, international remuneration, international share schemes, and exchange control considerations.

The increasing global economy has resulted in many employees and entrepreneurs crossing national boundaries to exploit their talents. Consequently, whether it is by way of entry into South Africa or migration to another country a host of complex tax implications are triggered each of which requires careful analysis. This book seeks to address all of these questions … It is a most welcome addition to our body of tax literature and will doubtless be essential reading for anyone advising his or her client with regard to the tax consequences of migration.

– Judge DM Davis, Judge President of the Competition Appeal Court

Expatriate Tax: South African Citizens Working Abroad and Foreigners in South Africa will be invaluable to international taxpayers, expatriates, specialist tax advisors, tax managers, financial planners, SARS and National Treasury officials, tax lecturers and scholars of tax, human resource professionals, finance executives and managers, remuneration and reward specialists, payroll experts, attorneys, chartered accountants and tax practitioners.

About the authors

Tax Consulting South Africa specialises in holistic tax planning and compliance of South Africans abroad and foreign expatriates in South Africa.

The firm has a multi-disciplinary team of over 90 professionals, including admitted attorneys, chartered accountants, tax practitioners, remuneration and benefit specialists, emigration specialists, registered accountants, certified payroll specialists and work visa specialists.

They are established as being highly tax technical, yet practical in their delivery. Tax Consulting South Africa has niche expertise in all tax types and their typical client requires a best in market approach on the more complex matters of taxation.

  • Publisher LexisNexis South Africa |
  • ISBN | 9780639005195 |
  • Recommended Retail Price | R747.50 |

To purchase, visit the LexisNexis online bookstore. Click here |



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