Lubbe & Lubbe

Understanding the Foreign Services Income Exemption: The Requirement for Service Rendering

Many articles have been written about the application of the foreign income exemption provided for under Section 10(1)(o)(ii) of the Income Tax Act. This section provides for an exemption from South African tax from specific employment income earned while rendering services outside South Africa. The section limits such income qualifying for the exemption to any […]

Sound Investing: Why Diversification is Important

When it comes to building a resilient investment portfolio, diversification emerges as a fundamental strategy that investors should embrace. While supporting local businesses is admirable, achieving a balanced, risk-adjusted portfolio requires a broader perspective that encompasses international investments. South Africa constitutes less than 1% of the global economy. By investing globally, you gain access to […]

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