Ceasing residency and the exit tax 2025

Price:
R598.00 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Carmen Westermeyer
Duration:
120 Minutes
Additionals:
   CPD Assessment
   Certificate

Lesson Outline


As we become more mobile, so our tax residency changes. With the ability to be more mobile, ensure you understand the consequences of your choices and don’t get caught unawares.

The aim of this session is to break down the core concepts of international transactions into simple language for individuals. This session will cover:

  • The concept of residence: When a person is "resident" or "non-resident" for tax purposes
  • How residents are taxed on worldwide income
  • Residents working abroad
  • Relief for double taxation
  • Double tax agreements
  • Exemptions
  • Foreign tax rebate
  • Tax consequences when a person ceases to be a
  • South African tax resident
  • Brief discussion on the pros and cons of residency vs change in residency