South Africa | Johannesburg Stock Exchange-listed foreign dividend exemption

23 May 2024|Tax Alerts, Information Reporting, Legislation & Policy, National/Federal Taxation, Asset Management|South Africa

This Alert outlines:

Johannesburg Stock Exchange-(JSE)-listed foreign dividends (dividends from a foreign resident company listed on the JSE) received or accrued and how they should be treated for income tax purposes
A checklist to consider when receiving JSE-listed foreign dividends
An amendment affecting the income exemption of JSE-listed foreign dividends
In certain cases, the South African Revenue Service's treatment of JSE-listed foreign dividends as taxable foreign dividends subject to the par…

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