Double Taxation Agreement

Double Taxation Agreement Tax preparation service in Johannesburg We are dedicated to being the preferred specialist tax provider of South African expatriates.

This is especially true for expatriates with more complex tax affairs or when compliance and optimal tax planning is imperative. Our aim is to provide an efficient and first-time accurate service offering to minimise your tax obligation and help you safely navigate the complexities of expatriate tax law.

SARS continues to reinforce that treaty-based non-residency in South Africa is not a once-off election. It is an ongoing...
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

Overseas does not always mean off the hook with SARS. Living and working abroad does not automatically end your South Af...
14/07/2026

Overseas does not always mean off the hook with SARS.

Living and working abroad does not automatically end your South African tax filing obligations. Your tax residency status, foreign income, offshore assets, and even a SARS auto-assessment could all influence whether you still need to submit a return.

Many expatriates only discover outstanding obligations when it is too late, often facing unnecessary penalties and administrative complications.

Read more to find out whether you may still be required to file during the 2026 SARS filing season: https://bit.ly/4h9fTlR

As featured in BusinessTech and Polity.

Recent SARS correspondence confirms a critical shift in approach: leaving South Africa is no longer sufficient to determ...
09/07/2026

Recent SARS correspondence confirms a critical shift in approach: leaving South Africa is no longer sufficient to determine the end of tax residency under a Double Tax Agreement (“DTA”).

SARS now assesses the exact date on which treaty conditions for exclusive residence in another jurisdiction are met. This may occur months after physical departure, depending on individual circumstances.

This change has significant implications for income earned during the interim period.

Taxpayers abroad should reassess their residency timelines to ensure alignment with the applicable DTA rules and avoid unintended tax exposure: https://bit.ly/4rbcUL2

As the 2026 SARS filing season approaches, expatriates must understand that Double Taxation Agreement (“DTA”) relief is ...
07/07/2026

As the 2026 SARS filing season approaches, expatriates must understand that Double Taxation Agreement (“DTA”) relief is not automatic, not permanent, and not guaranteed without full compliance.

Deadlines are fixed: from 13 July to 23 October 2026 for non-provisional taxpayers, and 22 January 2027 for provisional taxpayers and trusts.

Where a SARS profile is not fully compliant, or where returns are incorrect, treaty relief may not be applied at assessment stage. This can directly affect how foreign income is taxed in South Africa for the full year of assessment.

Contact us to ensure your DTA position is correctly applied and fully supported in your SARS filing: https://bit.ly/4rbcUL2

Think your first Tax Residence Certificate (TRC) automatically protects your earliest period of foreign employment incom...
02/07/2026

Think your first Tax Residence Certificate (TRC) automatically protects your earliest period of foreign employment income? Think again.

A growing challenge for South Africans abroad is that the dates on a first TRC may not align with when treaty residence actually began, leaving unexpected gaps that SARS may question.

As Double Taxation Agreement (DTA) non-residency verification becomes more evidence-driven, the real question may no longer be whether you qualify for treaty relief, but whether you can prove exactly when it started.

Read more to understand where the risk lies and what supporting evidence could make all the difference: https://bit.ly/4eQ6SeH

SARS is applying significantly more technical scrutiny to taxpayers relying on Double Tax Agreements (“DTA”) to cease So...
02/07/2026

SARS is applying significantly more technical scrutiny to taxpayers relying on Double Tax Agreements (“DTA”) to cease South African tax residency. The focus is shifting away from physical departure alone and towards whether treaty conditions for exclusive residence are truly met.

Taxpayers may now be required to provide more detailed supporting evidence, including foreign tax residency certificates covering their departure date, employment records, and documentation relevant to treaty tie-breaker tests.

If you rely on DTA to support your non-resident tax status, now is the time to review whether your position remains technically defensible: https://bit.ly/4rbcUL2

Filing season is the formal assessment process where SARS determines how your income is taxed for the year.For 2026, fil...
30/06/2026

Filing season is the formal assessment process where SARS determines how your income is taxed for the year.

For 2026, filing deadlines are from 13 July to 23 October 2026 for non-provisional taxpayers, and 22 January 2027 for provisional taxpayers and trusts.

During this process, SARS assesses foreign income, confirms tax residency, and applies Double Taxation Agreement (“DTA”) relief only where the taxpayer has correctly declared and substantiated their position.

Where filings are incomplete or inconsistent, treaty relief may not be applied at assessment stage, even where eligibility exists in principle.

Contact us today to assist with the correct application of your DTA position: https://bit.ly/4rbcUL2

Where does your spouse live? Where are your personal belongings kept? Have you applied for permanent residence abroad?Th...
26/06/2026

Where does your spouse live? Where are your personal belongings kept? Have you applied for permanent residence abroad?

These are not casual questions. They form part of a new 17-point information request now being issued by SARS to South Africans seeking confirmation of non-resident tax status.

What was once viewed as a straightforward administrative step is now becoming significantly more detailed. Recent cases show SARS is examining the full picture of a taxpayer’s life abroad, from family ties and financial interests to long-term intention and habitual living arrangements.

Read more to understand what these 17 questions reveal about SARS’ approach to non-residency and what it could mean for taxpayers abroad: https://bit.ly/4vDz6ki

As featured in Daily Investor, IOL, msn, Townpress South Africa and more.

Complex cross-border tax matters require careful interpretation of legislation and international tax agreements to ensur...
26/06/2026

Complex cross-border tax matters require careful interpretation of legislation and international tax agreements to ensure a client’s position is both technically sound and sustainable.

Following a detailed treaty residency assessment, SARS has formally recognised the client as a non-resident for South African tax purposes with effect from 5 February 2022. This outcome provides long-awaited certainty around the client’s tax position and creates an opportunity to pursue the recovery of taxes previously paid.

If you are navigating a complex cross-border tax matter or need certainty around your tax residency position, our team is here to provide clear guidance, careful analysis, and support at every stage of the process: https://bit.ly/4rbcUL2

Each SARS filing season is the point at which your tax position is formally assessed.For 2026, deadlines are fixed: from...
23/06/2026

Each SARS filing season is the point at which your tax position is formally assessed.

For 2026, deadlines are fixed: from 13 July to 23 October 2026 for non-provisional taxpayers and 22 January 2027 for provisional taxpayers and trusts.

A Double Taxation Agreement (“DTA”) is applied only once your tax residency has been correctly determined and fully supported in your return. Where information is inaccurate or incomplete, SARS may not apply treaty relief as intended at assessment. This can result in your income being exposed to double taxation.

Contact us today to ensure your DTA position is correctly assessed and fully supported in line with SARS requirements: https://bit.ly/4rbcUL2

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