19/06/2026
Recent developments suggest SARS is applying far greater scrutiny to taxpayers relying on Double Tax Agreements (“DTAs”) to cease South African tax residency, with increased requests for supporting evidence and a stronger focus on treaty requirements.
For many South Africans abroad, where you live may no longer be the only question. The real issue is whether you can demonstrate the precise point at which you became exclusively tax resident in another country under the applicable DTA.
As SARS intensifies its focus on residency timelines and supporting documentation, taxpayers should ensure their position is both technically correct and capable of being substantiated.
Read more to understand what this could mean for your non-resident status: https://bit.ly/4w2O1Es