Second Residency/Citizenship to bypass SARS tax exemption

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The overturning of the rule could have severe implications, especially for employees that fall into the maximum 45% tax bracket and pay 25% tax in a foreign country. SARS will collect a tax deficit of 20% from them.
“In practice, South Africans looking to avoid the above, have limited and in most cases, extreme options to choose from, namely to return to South Africa for work (should their employer be able to guarantee them a position in South Africa) or emigrate,” notes Bowling.