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Are foreign investments taxed?

Feb 26 2009 22:22

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A Fin24.com user asks:

I have a question about investing offshore.

How are taxes paid on savings that have been sent to an offshore broker to invest in stocks?

If income tax has already been paid on the savings before they've been sent offshore, will it only be necessary to pay further tax if dividends are declared or if I sell the shares and have to pay capital gains tax?

Do I pay tax in the offshore country, or do I pay tax in SA, or both?

Dynamic Wealth responds:

South Africa uses a worldwide income structure. This essentially means the taxpayer is taxed on all earnings, no matter whether they are generated in the Republic or any other country.

When dealing with international taxation, it is firstly important to consider the country where the source of the dividends is located. This is to determine whether a tax treaty exists between South Africa and the other country.

If a treaty exists, there would be an article which exempts taxation in the other contracting state. If there is no treaty, the Income Tax Act should apply to prevent double taxation.

According to the act, any foreign dividends paid out of income which was taxed in SA is exempt. Even though the dividend is exempt, it must still be included in a tax assessment.

Foreign dividends which are not exempt under the act or otherwise are exempt from tax to an amount of up to R2 500, though this will change from April 1.

Specialist interest fund

Company Effect rate Initial charges Min inv amount Management cost
Dynamic Wealth 12.68% 0.0% R30 000.00 0.46%

Money market funds

f f f f f
Company Effect rate Initial charges Min inv amount Management cost
Old Mutual Unit Trust 12.13% 0.0% R25 000.00 0.57%
Cadiz 12.03% 0.0% R20 000.00 0.57%
Standard Bank 11.89% 0.0% R25 000.00 0.57%
Coronation 11.89% 0.0% R2 000.00 0.39%
Nedbank 11.78% 0.0% R25 000.00 0.57%
PSG 11.78% 0.0% R25 000.00 0.50%
Prudential 11.77% 0.0% R50 000.00 0.40%
Discovery 11.77% 0.0% R40 000.00 0.57%
ABSA 11.74% 0.4% R25 000.00 0.46%
Allan Gray 11.71% 0.0% R5 000.00 0.28%
Galaxy 11.63% 0.0% R10 000.00 0.57%
Metropolitan 11.42% 0.0% R10 000.00 0.46%
Glacier Class B 11.19% 0.0% R20 000.00 0.46%

- Dynamic Wealth is a leading provider of specialised financial services. The group is focused on providing wealth management to high net worth investors, both private and corporate.

Visit Dynamic Wealth's website (www.dynamic.co.za or call 0861 80 2000/3000/4000/1300.

 
 
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