Leap Group

11/08/2026

A provision in the draft 2026 Taxation Laws Amendment Bill may significantly increase the tax cost of donations made to a non-resident spouse.

The proposed amendment is intended to close a perceived loophole where spouses stagger their emigration dates to reduce tax on inter-spousal transfers.

However, the underlying capital gains exposure this targets has already been fully taxable for years under existing legislation - raising questions about whether the amendment achieves its stated policy objective or simply adds a further layer of tax on top.

Of particular concern: the amendment is backdated to 25 February 2026.

Donations already made this year could be retrospectively affected, potentially with a donations tax filing deadline that predates the Bill itself.

Leap Group South Africa unpacks the mechanics of the change, illustrates the real-world tax cost with a worked example, and outlines the planning considerations for anyone navigating emigration alongside their spouse.

Read More: https://leapgroup.co.za/blog/treasury-s-draft-tax-bill-could-cost-you-a-third-of-any-gift-to-a-non-resident-spouse

18/06/2026

SARS auto-assessment? Don't assume your tax return is done and dusted.

While SARS' auto-assessment process has made tax compliance easier for millions of South Africans, taxpayers should be careful not to confuse convenience with accuracy.

An auto-assessment is only as good as the information SARS has received.

Missing local and foreign-earned income, unclaimed deductions, investment transactions, rental income, retirement annuity contributions, and other tax matters may not always be fully reflected.

The biggest mistake? Accepting an assessment simply because it shows a refund.

Before you click "Accept," make sure you understand what has been included and what may be missing.

Leap Group South Africa has unpacked why reviewing your SARS auto-assessment remains an essential part of your tax compliance responsibilities and highlighted the key areas every taxpayer should consider before accepting it.

Read the full article below and ensure you're not creating unnecessary tax risk.

https://leapgroup.co.za/blog/2026-sars-auto-assessments-caution-is-key

03/06/2026

SARS Filing Season 2026 is here - and the dates are officially confirmed!

At Leap Group South Africa, we're already gearing up to help our clients - both local and expatriate taxpayers - navigate the 2026 tax season with confidence. Here's what you need to know:

KEY DATES
✅ Auto Assessments: 1 – 12 July 2026
✅ Non-provisional individuals: 13 July – 23 October 2026
✅ Provisional taxpayers: 13 July 2026 – 22 January 2027
✅ Trusts: 13 July 2026 – 22 January 2027

Whether you're a South African resident, an expat living abroad, or a South African working overseas, we've got you covered.

Our team specialises in local and expatriate tax compliance, ensuring you're fully compliant while maximising every legitimate deduction available to you.

Don't leave your tax return to chance. Reach out to the Leap Group South Africa team today and let's make Filing Season 2026 your smoothest yet.

Visit our website on www.leapgroup.co.za or contact us at [email protected]

25/05/2026

Most South Africans living abroad believe that leaving the country ends their South African tax obligations. In many cases, it does not.

The recent high-profile tax residency dispute involving Shakira and Spanish authorities is a timely reminder that tax residency is not a minor administrative detail — it is a legal determination with significant financial consequences.

The principles at the centre of that case apply equally to thousands of South African expatriates who have never formally ceased their South African tax residency.

In our latest article, Managing Partner Jonty Leon at Leap Group unpacks:

• Why simply relocating abroad does not automatically end South African tax residency
• How SARS approaches expatriate tax compliance
• The growing risk as global information-sharing between tax authorities intensifies
• What steps you should be taking to protect your position

If you are a South African living or working abroad and are uncertain about your tax residency status, the full article is a worthwhile read.

🔗 Read the full article here: https://leapgroup.co.za/blog/when-tax-residency-becomes-front-page-news-the-shakira-case-and-why-south-africans-abroad-should-pay-attention or contact us at [email protected] or by visiting our website on www.leapgroup.co.za

07/05/2026

If you're receiving pension or annuity income from a South African retirement fund while living abroad, the way Double Tax Agreement relief is processed has just changed - and it affects how much tax gets withheld from your payments.

SARS has overhauled the tax directive process for non-residents, effective April 2026. The updates touch on everything from how applications are submitted to what documents you'll need to qualify for relief.

The good news? When handled correctly, these changes could mean significantly less tax withheld at source and better cash flow for you.

The catch? You need to understand your position before you request a withdrawal — not after.

Leap Group has broken down all three key changes and what they mean for you in our latest article.

Read article here: https://leapgroup.co.za/blog/sars-overhauls-pension-tax-directives-for-non-residents-faster-dta-relief-and-clearer-requirements

or contact us at [email protected] or by visiting our website
on www.leapgroup.co.za

23/04/2026

Are you a South African living or working abroad?

You may be paying tax in your host country AND unknowingly leaving yourself exposed to a South African tax bill on the same income.

Double taxation is a real risk for South African tax residents earning foreign income - but there are provisions in our tax law specifically designed to protect you.

In our latest article, we unpack:

✅ How Section 6quat foreign tax credits work
✅ How the exemption and credit interact (practical example)
✅ Who qualifies - and the documentation you'll need
✅ The most common mistakes expats make

The rules are more nuanced than most people realise, and getting it wrong can be costly.

Read the full article here: https://leapgroup.co.za/blog/section-6quat-tax-credits-how-south-africans-abroad-can-claim-tax-credits-to-their-benefit

or contact us at [email protected] or visit our website on www.leapgroup.co.za

16/04/2026

The rules around moving money out of South Africa have fundamentally changed. Here's what every expat needs to know.

South Africa's new Approval of International Transfer (AIT) requirement isn't just a form - it's a full SARS review of your financial affairs before any international transfer is approved.

Under the old system, a tax clearance certificate was enough. Now, SARS can dig into your local and foreign income, assets and tax history before giving the green light.

The biggest risk? Expats who believe they're already classified as non-residents with SARS - when they're not.

Getting it wrong means:

✗ Your account could be frozen
✗ Your global assets become visible to SARS
✗ Years of offshore earnings could be subject to South African tax

Jonty Leon Managing Partner Leap Group, joined Jeremy Maggs on Moneyweb to unpack the full picture - from what's changed, to how to fix non-compliance before it's too late.

🎙️ Full interview here: https://www.moneyweb.co.za/moneyweb-podcasts/moneyweb-midday/sars-crackdown-targets-expats-moving-money-offshore/

The good news? This is fixable - but it's far easier to address proactively than reactively.

If you're a South African living abroad and haven't reviewed your tax residency status recently, now is the time.

Get in touch with the Leap Group South Africa team today by visiting our website : www.leapgroup.co.za or contacting us directly at [email protected]

‘Now they've got the worry that Sars wants to tax them on everything they've been building outside of SA as though they were tax residents,’ says Jonty Leon, managing partner at Leap Group.

07/04/2026

⭐⭐⭐⭐⭐ 5 Stars. Every Time. Since Day One.

Leap Group we don't just aim for excellence - we deliver it. Every. Single. Time!

From our very first client to our most recent, we have never received anything less than a 5-star review. Not once. That's not luck -that's a commitment to quality, care, and results that speak for themselves.

Don't just take our word for it - our clients say it best.

What sets us apart?

✅ Consistent, results-driven work
✅ Client satisfaction at the core of everything we do
✅ A flawless 5-star record since inception

30/03/2026

Still on SARS's Radar? What South Africans Abroad Need to Know About Tax Residency.

Relocating from South Africa does not automatically terminate your tax obligations. Without formally ceasing tax residency with SARS, you remain liable for tax on your worldwide income — regardless of where you now reside.

Key considerations for South Africans residing abroad include understanding the formal tax emigration process, the exit tax implications triggered by the deemed disposal of assets upon ceasing residency, the requirements for accessing South African retirement annuities as a non-resident, and the critical distinction between ceasing tax residency and fully deregistering from SARS.

With SARS increasingly active in pursuing cross-border compliance, ensuring your affairs are in order has never been more important.

Read Full Article: https://leapgroup.co.za/blog/still-on-sars-s-radar-what-south-africans-abroad-need-to-know-about-tax-residency

If you are a South African living abroad and are uncertain about your tax residency status, the team at Leap Group is well-positioned to assist.

Reach out to us at www.leapgroup.co.za or contact us at [email protected] to ensure your position is fully compliant and properly structured.

24/03/2026

As of 13 March 2026, moving any funds out of South Africa now requires an Approval of International Transfer (AIT) certificate.

No AIT? Your bank is legally required to stop the transfer - and freeze your account.

If you're a South African living abroad and haven't sorted your tax residency status - this is your wake-up call.

Before SARS issues an AIT, your entire tax profile must be "green." Every outstanding return filed, every penalty cleared. And if you're still registered as a SA tax resident while living abroad, SARS has the right to review your worldwide income and assets.

Inaction is no longer a neutral position — it's a risk.

Read the full article via the link: https://leapgroup.co.za/blog/the-ait-reality-check-why-south-africans-abroad-can-no-longer-ignore-their-tax-status

Reach out to our team at Leap Group for a free consultation or email us at [email protected]