Steuerresidenz in South Africa: Der 183-Tage-Test
183-Tage-Schwelle
Wie die 183-Tage-Regel in South Africa funktioniert
South Africa counts 183 days in any 12 month period, plus more than 91 days in the current year and 915 days over five years.
Rollierendes 12-Monats-Fenster. Das bedeutet, dass der Zähler von jedem gegebenen Datum zurückblickt, nicht nur über die Kalenderjahrgrenze. Ein rollierendes Fenster ist schwieriger manuell zu verfolgen, weil sich die Zahl jeden Tag ändert.
Wenn du 183 Tage überschreitest, kann South Africa dein weltweites Einkommen als Steuerresident besteuern. Die genauen Folgen hängen von deiner persönlichen Situation, geltenden Doppelbesteuerungsabkommen und der Art des Einkommens ab.
Wie die Zählung funktioniert
South Africa runs two residency tests side by side. The "ordinarily resident" test is principles based and asks where your real home is, where you intend to return after travel. Running alongside it is a mechanical "physical presence" test that catches you when you spend more than 91 days in the current year of assessment, more than 91 days in each of the preceding five years, and at least 915 days in total across those five years.
Was als Tag gilt
Any day with physical presence in South Africa for any part of it counts. The tax year (the year of assessment in SARS terminology) runs from 1 March to the last day of February.
Was über die Tageszählung hinausgeht
The ordinarily resident test can pull you into residency well below the mechanical 91/183/915 day thresholds. Owning a South African home you regularly return to, with family or business ties to back it up, will usually establish ordinary residence on its own.
Besondere Steuerregelungen
The foreign employment income exemption shelters the first ZAR 1.25 million of foreign employment income from South African tax each year, provided you spent more than 183 days abroad during the year of assessment, including a continuous spell of at least 60 days.
Doppelbesteuerungsabkommen
South Africa has more than 80 tax treaties, all built on OECD style tiebreakers. A treaty determination overrides the domestic physical presence test if the OECD hierarchy points to another country.
Häufig gestellte Fragen
What is the difference between ordinarily resident and physical presence?
Ordinarily resident is the principles based test, asking where your real home actually is. Physical presence is the mechanical version, built on day counts across six years of assessment. Either route is enough to make you South African tax resident.
How does the foreign employment income exemption work?
When you spend more than 183 days outside South Africa during the year and include a continuous 60 day spell abroad, the first ZAR 1.25 million of your foreign employment income is exempt from South African tax. SARS has held the cap at that level for several years.
When does the South African tax year run?
From 1 March to the last day of February. Day counts under the physical presence test use that window, not the calendar year.
Offizielle Quelle: https://www.sars.gov.za/individuals/tax-during-all-life-stages-and-events/tax-and-emigration/
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