Working with several clients (based in the UK, UAE, Mauritius, Netherlands, etc.) and often need to explain the concepts and principles behind international tax, we decided to draft this document to help South African expats get more insight regarding these concepts. Although not a simple principle/concept it is not as complicated as most expats would imagine. From 1 March 2020 section 10(1)(o)(ii) of the Income Tax Act No. 58 of 1962 will be amended and will therefore be effective for the 2021 tax year. This document explain how South African expats will/should be taxed.
