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South African Tax Residency
Is Tax Residency Like Parking a Car in a Garage?
If a car is parked in your garage, does that make you the owner?
No? Sometimes? Yes?
As any seasoned driver knows, ownership isn't just about location.

Werner Pauw
Jun 102 min read
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On Balance - Economic Update May 2025
On 21 May, millions worldwide were glued to their TV sets in anticipation of the well-publicised meeting between the president of the most powerful country in the world and the head of state of the African continent's largest and most diversified economy.

Dr Roelof Botha
Jun 33 min read
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Proactive Tax Planning Services
One of the excellent services we provide to our clients is helping them reduce the stress of tax payments. We do this by planning and providing them with a monthly dashboard.

Sanet Riekert
May 131 min read
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On Balance - Economic Update April 2025
It took the National Treasury a while to appreciate the reality of being part of a government of national unity (GNU). This means that its most crucial task, preparing the national budget, should be conducted so that all the new government members have ample time to make spending and revenue decisions.

Dr Roelof Botha
May 83 min read
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After death comes taxes – Situs Tax
When I googled "situs," Google appropriately indicated that it referred to "position or situation." When I googled "tax," I was flooded with meanings that generally referred to suffering. I even got two weak matches: "pork barrel" and "deadweight." This is just a disclaimer to Mr. Commissioner. This was Google's opinion.

Werner Pauw
May 52 min read
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A Positive Economic Outlook
Dr. Roelof Botha, esteemed economist and economic adviser to APS Africa and the Optimum Investment Group, shares his insights on the current economic landscape.

Sanet Riekert
Apr 252 min read
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