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Suid-Afrikaanse wetgewende gevolge van die staking van verblyf in Suid-Afrika

Artikel 9H van die Wet op Inkomstebelasting handel oor aangeleenthede rakende die beëindiging van inwonerskap in Suid-Afrika.

In hierdie artikel word in wese gesê dat indien ’n persoon wat ’n inwoner is, gedurende enige jaar van aanslag ophou om ’n inwoner te wees, die persoon behandel moet word asof hy van sy bates ontslae geraak het op die datum onmiddellik voordat hy sy verblyfreg beëindig het, en dieselfde bates op ’n datum onmiddellik daarna herverkry het. Dit word as ’n ‘geagte beskikking’ beskou. Net so, word geag dat die jaar van aanslag onmiddellik voor die staking geëindig het en die daaropvolgende dag weer ‘n aanvang geneem het.

So ’n ‘geagte beskikking’ hou nie verband met die onroerende eiendom wat so ‘n persoon in Suid-Afrika mag besit nie.

As gevolg van die beëindiging van sy Suid-Afrikaanse belastinginwonerskap (’n gebeurtenis wat eenvoudig verklaar word deur ’n blokkie op die jaarlikse inkomstebelastingopgawe te merk), word ’n sogenaamde geagte beskikking (ook soms ‘uitgangskoste’ genoem) geaktiveer, ingevolge waarvan geag word dat al die bates van die individu teen markwaarde van die hand gesit is op die dag voordat hy opgehou het om ’n Suid-Afrikaanse belastinginwoner te wees.

Hierdie gebeurtenis gee dus potensieël aanleiding tot die hef van kapitaalwinsbelasting op die geagte vervreemding. Soos egter hierbo gemeld, is Suid-Afrikaanse onroerende eiendom, kontant en (hoewel dit nie uitdruklik vermeld word nie, maar op ’n baie tegniese basis ingesluit word) ook opgehoopte aftreefondse, uit hierdie regime uitgesluit. Afgesien van hierdie bates, word alle oorblywende Suid-Afrikaanse en ander wêreldwye bates by die ‘geagte vervreemding’-regime ingesluit.

Voordat ’n belastingpligtige oor die beëindiging van belastinginwoning besluit, moet ondersoek ingestel word na moontlike belastingverdrag-verligting waarvoor die individu mag kwalifiseer. Die SAID het verklaar dat ’n individu wat eksklusief geag word as ’n inwoner van ’n ander land vir doeleindes van ’n belastingverdrag, by die definisie van ‘inwoner’ uitgesluit is. Dit volg dat alhoewel ’n individu as ’n inwoner volgens die gewone woonagtig- of fisiese teenwoordigheidstoetse mag kwalifiseer, daardie individu nie vir Suid-Afrikaanse belastingdoeleindes as ’n inwoner beskou sal word indien die persoon ’n inwoner van ’n ander land is wanneer hy om ’n belastingverdrag aansoek doen nie.

Op grond hiervan, is dit duidelik dat artikel 9H van die Wet op Inkomstebelasting onmiddellik van toepassing word op ’n belastingpligtige in die geval van finansiële emigrasie of die beëindiging van belastinginwoning, om watter rede ook al, en die belastingaanspreeklikheid in die lopende jaar van aanslag waartydens beëindiging van die inwoning plaasvind, kan verhoog. ’n Mens moet egter altyd die bogenoemde vrystellings in gedagte hou, en in die geval waar emigrasie en/of staking van belsatinginwonerskap oorweeg word, pre-emigrasiebeplanning van uiterste belang is om te verseker dat ’n gladde oorgangsplan geformuleer word.

Hierdie artikel is ‘n algemene inligtingsblad en moet nie as professionele advies gebruik word nie. Geen aanspreeklikheid kan aanvaar word vir enige foute of weglatings, of vir enige verlies of skade wat spruit uit die vertroue op enige inligting hierin nie. Kontak altyd u adviseur vir spesifieke en gedetailleerde advies. Foute en weglatings is uitgesonder (E&OE).

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Jan Fourie

Director |  Attorney, Notary & Conveyancer | BA. LLB

Jan graduated in 1974 with a five-year BA LLB degree from the University of Stellenbosch, whereafter he was admitted as an advocate and prosecuted as such in the Cape Town and Wynberg Courts. In 1974, he joined Swemmer & Levin as the Candidate Attorney of Mr Levin (founding member) and was admitted as an attorney on 7 April 1976, as a conveyancer on 11 January 1978, and as a Notary on 19 December 1984. Since 1974, he has served in various committees, including the West Coast Chamber of Commerce, the Vredenburg School Committee, and the Malgas Lions Club. 

Furthermore, Jan was the author of the first bilingual law book, The New Debt Collecting Procedures (Die Nuwe Skuldinvorderingsprosedures), which was used by all the Magistrate Courts throughout South Africa. With the founding of the Small Claims Court in Vredenburg, Jan served as one of the first Commissioners. He is currently based at Swemmer & Levin’s Vredenburg office and has been with our firm for more than 47 years.

Pieter Smit

Director | Attorney & Conveyancer | BA. LLB

Pieter obtained his BA Law degree from Stellenbosch University in 1995 and his LLB degree from the North-West University in Potchefstroom in 1998. He served his articles at Marais Muller Attorneys from 1998 to 1999 and was admitted as an attorney in 2000 and as a conveyancer in 2002. Pieter is the founder of PP Smit Attorneys, which opened its doors in 2004. He also became a director of Swemmer & Levin in 2006. Pieter loves the outdoors and participating in all forms of sport, including tennis, golf, fishing, spearfishing, scuba diving, and hiking. 

Johann Maree

Director | Attorney | BA. LLB

Johann matriculated at Oudtshoorn High School and attended Stellenbosch University, where he obtained his BA Law and LLB degrees. Following his studies, he worked for three years as State Prosecutor at the Magistrate’s Court in Cape Town. Johann completed his legal training with the State Attorney in Pretoria and then moved to his hometown, Oudtshoorn, where he worked as a lawyer for a year. In 1983, he finally moved to Vredenburg and joined Swemmer & Levin, where he is still practising as a director. When he is not in the office, Johann enjoys cycling and in his earlier days, he used to be a long-distance junkie.

Richard Phillips

Director | Attorney | Bcom & BProc

After matriculating at Paarl Boys’ High School, Richard completed his BCom and BProc degrees at the University of Port Elizabeth. He served his articles with Van Wyk Fouchee in Paarl and quickly developed an affinity for litigation. Richard has always had a deep love for the ocean and when he was presented with an opportunity to join Swemmer & Levin on the West Coast, he agreed without hesitation and has been with our firm since 1997. Richard specialises in general litigation and divorces. When he is not in the office or with his family, he tries to spend as much time as possible in or on the water.

Jandré Smith

Director | Attorney | LLB

Jandré grew up and matriculated in the small Klein Karoo town of Oudtshoorn. He furthered his studies at the North-West University in Potchefstroom, obtaining his LLB degree during 2015. He completed his articles at Swemmer & Levin in 2017 and was subsequently appointed as a professional assistant. In 2020, Jandré was promoted to the position of director at the firm, where he practises in the Litigation department at our Langebaan office. When not practising law, Jandré is an avid sports fan. He has a passion for nature and enjoys camping, trail running, and mountain biking with his family.

Andre van der Walt

Director | Attorney | LLB

Andre graduated in 2015 with an LLB degree from the University of Pretoria. He later went on to obtain his NQF 7 Certificate in the Administration of Deceased Estates from the University of South Africa, which allowed him to further his career in deceased estates and the drafting of wills and trusts. Andre served his articles at Barnard & Patel Attorneys under the supervision of Mr YAS Patel. After being admitted as an attorney in 2016, he continued working at Barnard & Patel Attorneys as a professional assistant in the deceased estates department.

Andre joined Van Rensburg Attorneys in 2019 and was head of the deceased estates department until 2021. He then received the opportunity to move to the West Coast, where he joined Swemmer & Levin Attorneys. Andre loves travelling and enjoys the beauty that our country has to offer with his friends, family, and loved ones.

Harmann Potgieter

Attorney | LLB

Harmann graduated in 2018 with an LLB degree from the North-West University’s Potchefstroom Campus. He went on to study and grow in various fields, including doing a course on the Consumer Protection Act and a course at the University of South Africa where he obtained his NQF 7 Certificate in the Administration of Deceased Estates.

Harmann completed his articles of clerkship at Swemmer & Levin under the supervision of Mr Richard Phillips. After being admitted as an attorney in 2020, Harmann continued with Swemmer & Levin as a professional assistant in the deceased estates department as well as the litigation department. He loves to study, possesses a deep curiosity about the world, and is dedicated to giving back to the community.

Carla Cloete

Attorney, Conveyancer & Notary | LLB

Carla obtained her LLB at the North West University, Potchefstroom Campus in 2015. She completed her articles in 2017 with Brits Dreyer Inc in Bellville. She is an admitted Attorney, Notary and Conveyancer. After her articles she relocated to Kimberley where she worked as a professional assistant in the Conveyancing department of Van de Wall Inc. Coming back to her Western Cape roots, she now joins the Swemmer & Levin team as a professional assistant.