TECHNICAL TAX ADVISORY SERVICES FOR INTERNATIONALLY MOBILE EMPLOYEES

Managing Residency

Where employment across borders creates complex South African tax obligations.

Working across borders can create tax consequences that are not always obvious from an employment contract or payroll arrangement. Our specialist tax technical team advises employers and internationally mobile employees on the South African tax treatment of cross-border employment, including employees’ tax, foreign employment income, Double Tax Agreements, expatriate tax, allowances, fringe benefits, payroll obligations and international assignments.

Speak to a Specialist →

We Support These Employees Across Borders

South African Employees Working Abroad

South African employees taking up employment or assignments abroad while maintaining South African tax residency.

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Foreign Employees Working in South Africa

Foreign employees working in South Africa while maintaining tax residency elsewhere.

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Internationally Mobile Employees

Employees who work across multiple jurisdictions, including those who regularly travel between South Africa and other countries.

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UN Employees and Personnel

Employees and personnel working for the United Nations and its specialised agencies, programmes and related organisations, whether within or outside South Africa.

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Seafarers

Seafarers and maritime employees working on mining or exploration vessels, or those working on yachts and pleasure liners.

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Cross-Border Remote Workers

Employees performing their employment duties remotely from a country other than their employer’s jurisdiction.

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Employees on International Assignments

Employees temporarily assigned or seconded to work in another country as part of their employment.

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We Support These Employees Across Borders

A professional taking part in a video call while working at a laptop.

South African Employees Working Abroad

South African employees taking up employment or assignments abroad while maintaining South African tax residency.

A travelling professional holding a phone and travel documents.

Foreign Employees Working in South Africa

Foreign employees working in South Africa while maintaining tax residency elsewhere.

A professional speaking on the phone in an airport waiting area.

Internationally Mobile Employees

Employees who work across multiple jurisdictions, including those who regularly travel between South Africa and other countries.

An international team meeting around a table with national flags.

UN Employees and Personnel

Employees and personnel working for the United Nations and its specialised agencies, programmes and related organisations, whether within or outside South Africa.

Professionals in an international meeting with national flags.

Seafarers

Seafarers and maritime employees working on mining or exploration vessels, or those working on yachts and pleasure liners.

Two maritime workers wearing safety equipment at a port.

Cross-Border Remote Workers

Employees performing their employment duties remotely from a country other than their employer’s jurisdiction.

A professional wearing a headset and joining a video call from home.

Employees on International Assignments

Employees temporarily assigned or seconded to work in another country as part of their employment.

We Support These Employees Across Borders

South African Employees Working Abroad

South African employees taking up employment or assignments abroad while maintaining South African tax residency.

Foreign Employees Working in South Africa

Foreign employees working in South Africa while maintaining tax residency elsewhere.

Internationally Mobile Employees

Employees who work across multiple jurisdictions, including those who regularly travel between South Africa and other countries.

UN Employees and Personnel

Employees and personnel working for the United Nations and its specialised agencies, programmes and related organisations, whether within or outside South Africa.

South African Employees Working Abroad

South African employees taking up employment or assignments abroad while maintaining South African tax residency.

Foreign Employees Working in South Africa

Foreign employees working in South Africa while maintaining tax residency elsewhere.

Internationally Mobile Employees

Employees who work across multiple jurisdictions, including those who regularly travel between South Africa and other countries.

UN Employees and Personnel

Employees and personnel working for the United Nations and its specialised agencies, programmes and related organisations, whether within or outside South Africa.

Seafarers

Seafarers and maritime employees working on mining or exploration vessels, or those working on yachts and pleasure liners.

Cross-Border Remote Workers

Employees performing their employment duties remotely from a country other than their employer’s jurisdiction.

Employees on International Assignments

Employees temporarily assigned or seconded to work in another country as part of their employment.

Seafarers

Seafarers and maritime employees working on mining or exploration vessels, or those working on yachts and pleasure liners.

Cross-Border Remote Workers

Employees performing their employment duties remotely from a country other than their employer’s jurisdiction.

Employees on International Assignments

Employees temporarily assigned or seconded to work in another country as part of their employment.

Let Bronwin help you with SPECIALIST CROSS-BORDER EMPLOYEES’ TAX ADVISORY

Bronwin Richards is an admitted attorney of the High Court of South Africa, and serves as Team Lead: Tax Technical, specialising in employees’ tax and cross-border taxation, with a particular focus on the tax implications of international employment arrangements.

As the nature of work continues to evolve, employees are increasingly working across borders, undertaking international assignments, working remotely and operating as digital nomads. These arrangements can create increasingly complex interactions between employment, payroll and international tax.

Bronwin assists employers and internationally mobile employees in navigating these evolving cross-border employees’ tax considerations, combining technical tax expertise with a legal perspective to provide practical advice on complex employment arrangements.

Her work is centred on helping employers and internationally mobile employees navigate the evolving South African tax landscape with confidence, technical certainty and practical clarity.

Cross-border employees’ tax & PAYE

Foreign employment income & exemptions

Double Tax Agreement (DTA) interpretation

International assignments & secondments

Remote working & digital nomad arrangements

International remuneration & benefits

UN and international organisation employees

Seafarer & maritime employment

Foreign tax credits & double taxation relief

Cross-border payroll & employer obligations

SARS technical opinions, rulings & disputes

Legal interpretation & tax advisory

Bronwin Richards

Team Lead: Tax Technical

MESSAGE BRONWIN ABOUT CROSS-BORDER EMPLOYEES’ TAX ADVISORY

Let Courtney Help You with SEAFARER TAX COMPLIANCE & ADVISORY

Courtney Cox is a Senior Tax Consultant at Seafarers Global, specialising in South African tax compliance and guidance for seafarers, yacht crew and internationally mobile maritime professionals.

With a particular focus on maritime taxation, Courtney assists individuals working aboard private and commercial yachts, cruise liners and offshore vessels in understanding their South African tax obligations and available exemptions.

Her work involves assessing international employment arrangements, vessel operations and foreign employment income to determine eligibility for the applicable tax exemptions under Section 10 of the Income Tax Act.

Courtney also assists with annual tax returns, historic tax regularisation, SARS verifications and audits, working alongside specialist technical and legal teams where complex matters require further consideration.

Her focus is on providing practical guidance to help seafarers manage their South African tax obligations while making appropriate use of available tax relief.

Areas of Specialisation

Seafarer & foreign employment tax exemptions

Yacht crew & maritime tax compliance

Private & commercial vessel assessments

Seafarer tax diagnostics & eligibility reviews

Annual tax returns & historic tax regularisation

SARS verifications & audits

Foreign income declarations & tax calculations

Seafarer & maritime employment

Foreign tax credits & double taxation relief

Tax residency & cross-border tax considerations

Courtney Cox

Senior Tax Consultant | Seafarers Global

MESSAGE COURTNEY ABOUT SEAFARER TAX COMPLIANCE & ADVISORY

REAL WORLD SCENARIOS

Internationally Mobile Entrepreneurs Relocating To South Africa

Two entrepreneurs and tax residents of the United Arab Emirates, with business interests spanning Ireland and Australia, sought advice on the South African tax implications.

How We Helped

United Nations Official Relocating To South Africa

An international employee of the United Nations Development Programme ("UNDP") relocated to South Africa to take up a senior appointment with the organisation.

How We Helped

International Professional Working Abroad

A South African tax resident accepted a long-term international assignment and rendered services outside South Africa under an arrangement that was contractually structured as an independent contractor engagement.

How We Helped

COMMON ISSUES WE SOLVE

Employment Status Determinations

Determining whether a worker should be classified as an employee or independent contractor for tax purposes.

Employer PAYE Obligations

Assessing withholding, reporting, and payroll tax obligations under South African tax legislation.

Payroll Governance & Compliance

Reviewing payroll processes, remuneration practices, and employer compliance frameworks.

Cross-Border Employment

Managing employment tax obligations where employees perform services across multiple jurisdictions.

International Assignments & Secondments

Advising on the tax treatment of employees working temporarily outside their home country.

Permanent Establishment & Remote Workforce Risk

Assessing whether employees create corporate tax exposure in foreign jurisdictions.

Employment Tax Advisory

Providing technical advice on complex tax matters, workforce structures, and evolving legislative requirements.

Workforce Structuring & Engagement Models

Advising on the tax implications of workforce arrangements, contractor engagements, outsourced personnel, and alternative employment models.

CONTACT OUR EXPERTS TODAY

Let us simplify your cross-border tax and compliance challenges.

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