16/07/2026
SARS continues to reinforce that treaty-based non-residency in South Africa is not a once-off election. It is an ongoing position that must remain supportable under changing personal and economic circumstances.
Factors such as employment changes, accommodation arrangements, and family ties can all influence treaty residence status over time.
This increases the importance of maintaining consistent documentation and ongoing compliance.
If you rely on a Double Tax Agreement for non-resident status, ensure your position remains defensible and properly documented on an ongoing basis: https://bit.ly/4rbcUL2