Gerrie Raubenheimer Attorneys & Conveyancers

11/03/2026

When parents go their separate ways, one of the most important considerations is ensuring stability and care for their children. A parenting plan helps both parents set out clear arrangements for their children’s day-to-day lives, while keeping the focus on the children’s best interests.

A well-structured parenting plan can help clarify:
• Living and contact arrangements
• School holidays and special occasions
• Communication between parents and children
• Important decisions relating to education, health and wellbeing.

Taking the time to put a thoughtful plan in place can help reduce conflict and provide children with the security and consistency they need during times of change.

Gerrie Raubenheimer Attorneys

29/01/2026

Are You Still Liable for South African Tax While Living Abroad?

Living or working overseas does not automatically remove your liability for South African tax.
SARS determines tax liability based on residence and physical presence.

You are considered a South African tax resident if:
• You are ordinarily resident in South Africa, meaning it is your real home.
• Or, you meet the physical presence test, which requires:
– More than 91 days in South Africa in the current tax year.
– More than 91 days in each of the five preceding years.
– More than 915 days total over those five years.

Simply being abroad does not break your residency. Courts, including Cohen v Commissioner for Inland Revenue, have confirmed that absence for a year or more does not automatically remove your tax liability if your personal and economic ties to South Africa remain.

If you meet either the ordinary residence or physical presence test, you are liable for South African tax, which includes income earned both locally and abroad.

27/01/2026

If you are a South African tax resident or otherwise liable for tax in South Africa and earn income abroad, it’s important to understand how the foreign employment income exemption works.

Since March 2020: Only the first R1.25 million of foreign employment income is exempt from South African income tax. Any income earned above this amount is subject to tax at the marginal tax rate.

To qualify for this exemption, all of the following must apply:
• You must have spent more than 183 days outside South Africa in any 12-month period.
• Of those 183 days, at least 60 days must have been spent continuously outside the country.
• You must be an employee earning a salary.
• The absence from South Africa must be work-related.
• The exemption must be declared in your personal annual tax return.

What counts toward the R1.25 million threshold:
• Your basic salary.
• Any allowances or bonuses provided as part of your employment package.
• Fringe benefits, such as housing, security, and flights.

Keep in mind: Exchange rate fluctuations can also impact whether your foreign income exceeds the R1.25 million exemption. If your total foreign income, combined with any income earned in South Africa, exceeds this threshold, the excess will be taxable.

Proper planning and careful tracking of your foreign income are essential to avoid unexpected SARS liabilities.

10/09/2025

Myth or Fact Wednesday!

Did you know that even an email can create a legally binding agreement? 📧✍️
Clear terms + acceptance = a valid contract under certain conditions.

Protect yourself by putting important agreements in writing.

12/08/2025

04/08/2025

Legal Tip Monday ⚖️

01/07/2025

Our fields of expertise ⚖️

11/06/2025

20/05/2025

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