As of March 1 2020, the amendment to the “expat exemption” of the Income Tax Act will bring considerable change to the expat landscape. With less than six months to go expats, their employers — and maybe even Sars employees — are scrambling to fully understand the implications.

For those still in disbelief, the amendment to the act was promulgated on December 18 2017. In March 2019, the National Treasury held a workshop where, in no uncertain terms, it was communicated that the law would come into effect as planned. This was confirmed when the Draft Taxation Laws Amendment Bill was released, which did not contain any further proposed amendments to the expat exemption...

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