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Tax Residency, Emigration and Financial Emigration Planning

Individuals leaving or entering a country face a change in tax residency that affects how their worldwide income and assets are taxed. This programme explains the residency tests, the exit charge and the process of ceasing residency. Delegates learn to plan transitions and avoid double taxation.

What you will be able to do

  • Apply the ordinarily resident and physical presence tests
  • Determine the date residency begins or ends
  • Calculate the deemed disposal charge on ceasing residency
  • Coordinate residency with treaty tie breaker rules
  • Advise on reporting and exchange control on emigration

Course outline

  1. 01Residency tests and their application
  2. 02Timing the start and end of residency
  3. 03The deemed disposal and exit charge
  4. 04Treaty tie breaker rules
  5. 05Reporting obligations on departure
  6. 06Exchange control and fund transfer
  7. 07Planning a clean residency transition

Who should attend

Tax advisers, private client accountants, wealth managers and human resources staff supporting employees on international assignment or relocation.

Dates, venues and fees

DatesVenueDaysFeeCalendar
17 to 19 Aug 2026Harare3US$1,500
24 to 26 Aug 2026Kampala3US$1,500
31 Aug to 2 Sep 2026Dar es Salaam3US$1,500
7 to 9 Sep 2026Pretoria3R13,000
14 to 16 Sep 2026Cape Town3R13,000
28 to 30 Sep 2026Online3US$900
5 to 7 Oct 2026Mozambique3US$1,500
12 to 14 Oct 2026Cairo3US$1,500
19 to 21 Oct 2026Accra3US$1,500
26 to 28 Oct 2026Lusaka3US$1,500
2 to 4 Nov 2026Kigali3US$1,500
9 to 11 Nov 2026Nairobi3US$1,500
16 to 18 Nov 2026Durban3R13,000
23 to 25 Nov 2026Johannesburg3R13,000
7 to 9 Dec 2026Mauritius3US$1,500
14 to 16 Dec 2026Dubai3US$1,500
21 to 23 Dec 2026Lagos3US$1,500

Fees are per delegate. South African venues are priced in rand; other locations and online in US dollars. Fees exclude 15% VAT where applicable. Group bookings of three or more delegates from the same organisation qualify for a reduced rate; contact us for a quotation.

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