How We Helped
Our specialist cross-border tax team conducted a comprehensive tax residency review, analysed the client’s personal and economic connections to both Botswana and South Africa, and assessed the application of the South Africa–Botswana Double Tax Agreement. The matter required a detailed consideration of permanent residence, family ties, property ownership, business interests and treaty residency.
Outcome
Following a detailed legal analysis, we concluded that the client was not a South African tax resident under domestic law and, alternatively, would be regarded as exclusively resident in Botswana under the applicable Double Tax Agreement. This provided the client with certainty regarding his South African tax obligations, clarified the interaction between South African and Botswana tax residency rules, and established a clear framework from which to engage with SARS.
Client Feedback
“Thank you for sending me the finalised opinion and for taking time to talk me through it. I appreciate the effort for this exercise and am pleased with the conclusions reached.” – Ghanaian National & Botswana-Based Legal Practitioner
