Recent Challenges in Ceasing Tax Residency and Expat Tax Implications

03 December 2025
14:00 - 15:00 (SA Time)
Complimentary
Zoom

REGISTRATION NOW OPEN

If you are living or working abroad – or planning to return to South Africa, the 2025 tax year brings important changes that could affect your residency status and how your foreign income or pension is taxed.

In this complimentary webinar, we will explain in simple terms how SARS is now allowing for the recommencement of tax residency on eFiling, what the new resident and non-resident questionnaires mean for you, and how the government’s proposed change to section 10(1)(gC)(ii) could see foreign pensions taxed in South Africa for the first time.

This session will help you understand your options, stay compliant, and make informed decisions before the new rules take effect.

KEY TOPIC AREAS:

The recommencement of tax residency within the e-filing system and its impact on expatriate compliance;

The introduction of enhanced resident and non-resident questionnaires, reflecting SARS’s growing scrutiny of non-residency claims;

National Treasury’s withdrawal of the proposed amendment to section 10(1)(gC)(ii) maintains the current exemption on foreign pension funds and provides relief for expatriates and international retirees.

Join us as we unpack what these updates mean for South Africans living abroad, returning expats, and globally mobile professionals — and learn how to protect your income, retirement savings, and peace of mind.

MEET THE SPEAKERS

John-Paul Fraser
Team Lead: Cross-Border Taxation, Admitted Attorney,
General Tax Practitioner (SA)TM (SAIT)

John-Paul Fraser is employed at Tax Consulting South Africa as the Team Lead: Cross-Border Taxation and is an Admitted Attorney of the High Court of South Africa, having completed his BCom Law Degree LLB Degree.

He is in the process of completing his Masters in Business Administration (MBA) through the University of Suffolk in England.

John-Paul specialises in cross-border taxation and has found a passion in the technicalities and relief offered under the international legal framework ensuring that tax treatment of income and assets are correctly allocated to the relevant tax jurisdictions. 

Delano Abdoll
Legal Manager: Cross-Border Taxation,
Admitted Attorney, BA (Law), LLB, LLM

Delano is a highly skilled attorney admitted to the High Court of South Africa, with extensive knowledge and expertise in tax law. He holds a Bachelor of Arts in Law, a Bachelor of Laws, and a Master of Laws degree in Procedural Law, all obtained from the University of Pretoria.

Delano has a strong focus on expatriate tax and individual cross-border taxation, making him an expert in dealing with complex tax issues faced by individuals who work or reside across international borders.

With his comprehensive understanding of tax laws and regulations, he is able to provide exceptional advice and support to clients in need of expert tax planning and management.