Tax Residency

For Individuals Living, Investing or Operating Across Borders

Relocating to another country — or holding assets and businesses across jurisdictions — changes your tax position in ways that are often misunderstood.

  • Where are you tax resident?
  • Which country has taxing rights?
  • Does a Double Tax Agreement (DTA) apply?
  • Have you accidentally triggered tax residency in two countries?

At SAIL International, we specialise in helping internationally mobile individuals structure and manage their tax residency position with clarity and confidence.

Worried about your tax position. Give us a call today

uk budget 2025

Could this be you?

Consider this common scenario:

A South African executive relocates to the UK, UAE, or Australia.

They:

  • Still own property in South Africa
  • Retain shareholdings in a South African company
  • Continue earning foreign employment income
  • Travel back to South Africa regularly
  • Maintain family or economic ties

Key questions arise:

  • Are they still tax resident in South Africa?
  • Have they become tax resident in the new country?
  • Could they be tax resident in both?
  • How does the Double Tax Agreement resolve this?
  • Is foreign employment income exempt or taxable?
  • Has an exit tax been triggered?

Without proper structuring, they may face:

  • Dual taxation
  • Unexpected SARS assessments
  • Foreign reporting penalties
  • Misapplication of treaty benefits

How do we work?

Residency & Facts Meeting

We begin with a detailed consultation to understand:

  • Your physical movement history
  • Immigration status
  • Family location
  • Asset base
  • Corporate interests
  • Income streams
  • Long-term intentions

We map your facts against domestic tax rules in each relevant jurisdiction.

Treaty & Risk Analysis

We then:

  • Analyse applicable Double Tax Agreements
  • Assess potential dual residency
  • Identify tie-breaker outcomes
  • Evaluate exit tax exposure
  • Review foreign income exemption rules
  • Consider capital gains implications
  • Assess dividend, interest and rental taxation
  • Review reporting obligations

You receive clear, practical guidance — not just theory.

Ongoing Tax Management

Tax residency is not a one-off event. It evolves.

We assist with:

  • Structuring your ongoing affairs
  • Timing disposals or asset transfers
  • Managing cross-border payroll issues
  • Coordinating with foreign advisors
  • Ensuring compliant tax filings
  • Monitoring day-count thresholds
  • Supporting you if residency status changes

We act as your cross-border tax partner — not just a once-off advisor.

Who We Assist

  • Individuals relocating internationally
  • Business owners with companies in multiple countries
  • Individuals holding offshore investments
  • Directors managing cross-border entities
  • Families with global asset structures

Book a FREE 15-minute call with us

“There is nothing better than good advice, and nothing worse than not listening to it.”

Jonathan Aitken, Founder of SAIL International