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Tax Emigration From South Africa

Tax emigration can help you close your financial affairs with South Africa, including the South African Reserve Bank and SARS.

Tax emigration is the process by which you change your residency status for tax purposes and Exchange Control Status to that of emigrant/non-resident. 

Tax emigration holds immense significance as it involves removing yourself from the South African tax system while establishing compliance with the tax laws of your new country of residence. Unlike regular emigration, where physical relocation is the primary focus, tax emigration involves addressing complex financial and tax considerations. By undergoing tax emigration, you ensure that your income, assets, and investments are appropriately managed within the context of your new tax jurisdiction.

At Rand Rescue, our team of seasoned experts have a deep understanding of the intricacies involved in tax emigration and exchange controls. Our registered tax experts and exchange control specialists are equipped to guide you through the transition, helping you navigate the challenges associated with cross-border tax and exchange control regulations. 

Tax Emigration from South Africa

Since 1 March 2021, a significant change took place in the financial emigration process: the SARB (South African Reserve Bank) component was largely eliminated, making the SARS (South African Revenue Service) impact far larger, which in turn ensures that there are greater tax implications to consider.

This shift implies that tax residents are now liable to pay taxes on their global income and assets, with specific exemptions and exclusions applied. Conversely, non-residents are obligated to pay taxes solely on income and assets within South Africa.

By completing the tax emigration process, you may also be able to access your South African retirement funds before maturity, provided you have been a tax resident of another country for a consecutive period of at least three years. You may also be able to receive and remit your South African inheritance with no SARS clearances required.

Get your free quote for tax emigration from South Africa!

The Tax Emigration Process 

Embark on a streamlined Tax Emigration journey with Rand Rescue, ensuring a successful transition to non-resident status with SARS and access to your retirement funds.

1
Initial Registration & Consent

Contact us for a  personalised obligations free quote for tax emigration. We will send you a consent form that you complete and sign, allowing our South African authorised financial services provider to gather your investment details. We will then tailor your quote for tax emigration from South Africa depending on the complexity of your investments, individual circumstances and requirements. 

2
Acceptance

Once you have accepted our quote, we will send you an online emigration questionnaire for your completion. This comprehensive questionnaire enables us to complete all your required paperwork and compile a list of the required supporting documents.

3
Application

Upon receiving your completed and signed forms together with your supporting documents, we will begin processing your application through our partnering Authorised Dealer, registered tax practitioner, SARS, and the relevant policy assurers.

4
Completion

Once your funds have been transferred to your international bank account, we will send the relevant documents confirming completion to you. You will then be able to complete your final tax return and apply to deregister from SARS.

What You Need To Know About Tax Emigration From South Africa

Approval International Transfer (AIT)

When completing tax emigration from South Africa and remitting funds abroad, part of the process will include applying for an Approval International Transfer (AIT) from SARS, formerly known as an emigration tax clearance. In order for your AIT to be issued by SARS, your tax profile must be compliant.

Changing Your Tax Residency Status

It's important to note that a change in tax residency status holds implications for your tax obligations in South Africa. The adjustment in your tax status will influence the way your returns are assessed moving forward.

Additionally, the year in which your tax residency status changes to non-resident could entail a potential deemed capital gains tax (CGT) disposal, depending on the nature of your assets and their location at that time. Once you are no longer considered a tax resident in South Africa, your tax liability only applies to South African-sourced income and assets, as opposed to worldwide income and assets.

How Long Does Tax Emigration Take?

Completing tax emigration from South Africa typically takes around 6 months, commencing from the time your completed application forms and supporting documents are received by Rand Rescue. However, there are sometimes delays at SARS and the policy assurers, especially around holiday periods and this can result in delays beyond our control.

What Happens Once I've Received My Funds?

Once you have received your funds from South Africa all relevant completion documents will be sent to you, such as your tax directive and communications from SARS clearances. 

If you have received any taxable funds as part of your tax emigration, you will need to complete one final tax return when the next filing season opens at SARS usually around July of each year. Once submitted, you will then be able to apply to deregister from SARS, which is the final step needed to officially close your profile with SARS.

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