Employers sending South African employees on extended foreign secondments face various practical challenges and tax residency is one of them. The challenge also arises on emigration of South African citizens. With the foreign remuneration exemption changing from 2020 it is imperative that companies as well as employees and individuals are aware of the tax consequences on foreign employment and emigration. These consequences go beyond normal income tax and PAYE, and will affect capital gains tax, estate duty as well as certain withholding taxes. This session is aimed at explaining these consequences. Join us in this session, where we will understand the tax consequences of foreign employment as well as legal emigration from South Africa.