Baker Tilly Greenwoods Advisory Explained

Unpacking the complexities around South African Tax Residency

Loading player...
In this episode of Advisory Explained, host Kosie Kritzinger sits down with Irma Lategan, a specialist from Investec’s tax and fiduciary team, to unpack the complexities around South African residency.

The discussion explores the different types of residency, how they differ and why the distinctions matter. They also delve into the role of Double Tax Agreements (DTAs) in cross-border planning, and examine Section 6quat, which deals with foreign tax credits and relief.

Listeners will come away with a clearer understanding of how residency impacts tax obligations, offshore structuring, and exchange control.

bakertillygreenwoods.co.za
21 Aug 2025 English South Africa Business · Investing

Other recent episodes

Understanding Rectification in Tax and Contract Law

Join host Kosie Kritzinger in this episode of Advisory Explained with Pieter Janse van Rensburg from AJM as they dive into the legal principle of rectification. The discussion explores what rectification is, how it functions within both contract and tax law, and why it serves as a vital tool for…
4 Mar 27 min

Taxpayer G: The GAAR Game Changer

In this episode of Advisory Explained, host Kosie Kritzinger sits down with Dr Albertus Marais from AJM to examine the landmark Taxpayer G case and the current General Anti-Avoidance Rule (GAAR). Their discussion explores the shift from the old subjective test to the new objective test and what this evolution…
18 Feb 36 min

Unpacking Section 8C and Restricted Shares

In this episode of Advisory Explained, host Kosie Kritzinger is joined once again by Bobby Wessels from AJM as they lift the lid on Section 8C of the Income Tax Act - the rule that turns equity-based remuneration into ordinary income once restrictions fall away. The discussion unpacks what Section…
26 Nov 2025 24 min

Exit Tax explained: SARS, SARB & Planning ahead

In this episode of Advisory Explained, host Kosie Kritzinger sits down with Elizabeth Fick, Head of Tax & Fiduciary at Investec, to unpack the complexities of exit tax when leaving South Africa. The discussion explores what SARS expects when you cease South African tax residency, and what SARB requires to…
12 Nov 2025 40 min

Tax Opinions, Commercial Rationale & Choosing the Right Advisor

In this episode of Advisory Explained, host Kosie Kritzinger sits down once again with Bobby Wessels from AJM to explore what he calls the true superpower of a great advisor: weaving commercial rationale into a transaction while keeping it tax efficient. Their conversation covers three key aspects: 1. Why advisors…
30 Oct 2025 28 min
All episodes