Dual citizenship and tax emigration: What South Africans need to know post-Constitutional Court ruling

In May 2025, the Constitutional Court handed down a landmark ruling that has reshaped the way South Africans abroad think about their citizenship. For years, thousands of South Africans lost their nationality when they became citizens of another country, often unknowingly, because the law required them to first apply for permission from the Department of Home Affairs. The Court declared this automatic loss unconstitutional, paving the way for reinstatement and fundamentally changing the discussion about dual citizenship and tax emigration. The issue of tax emigration, officially ending your tax residency with SARS, remains a pressing concern for expats. These two processes, while sometimes linked, are very different. Here’s what you need to know about dual citizenship and tax emigration.

What dual citizenship means after the ruling

Previously, any South African who took up foreign citizenship without prior approval risked losing their South African nationality. This left many in limbo, struggling with access to passports, property rights, or inheritance.

The Constitutional Court’s 2025 decision found this automatic loss of citizenship to be unconstitutional. Now, South Africans who lost citizenship through this mechanism are entitled to reinstatement. The Department of Home Affairs has announced an online portal (expected later this year) where former citizens can apply for reinstatement of their nationality.

For South Africans abroad, this means that holding more than one passport is now far more secure. You can apply for foreign citizenship without fearing the loss of your South African one.

Dual citizenship and tax emigration

It’s important not to confuse citizenship status with tax residency.

  • Dual citizenship is about your legal nationality and passport rights. It affects your ability to vote, inherit property, and access consular services.
  • Tax residency, on the other hand, determines whether SARS regards you as liable for South African tax on your worldwide income.

Even if you hold South African citizenship, you may not be considered a South African tax resident. Conversely, losing or renouncing your citizenship does not automatically end your tax obligations.

This is where tax emigration comes into play. Tax emigration is the process of formally changing your tax status with SARS so that you are only taxed on South African–sourced income.

What this means for South Africans abroad

The Constitutional Court ruling has made life simpler for expats in one way: you can keep your South African passport while still naturalising in your new country. But on the tax side, nothing has changed. If you are working abroad and no longer meet the requirements for South African tax residency, you still need to undergo tax emigration to avoid double taxation.

For many expats, the two processes, citizenship reinstatement and tax emigration, will go hand in hand. For example:

  • A South African in the UK who unknowingly lost their citizenship when they naturalised can now apply to reinstate it.
  • At the same time, if they have no remaining ties to South Africa apart from family, they may also apply for tax emigration to limit their SARS obligations.

How to move forward

  1. Check your status: If you lost your South African citizenship before May 2025, keep an eye out for the Department of Home Affairs reinstatement portal.
  2. Review your tax situation: Speak to a tax professional to determine if you are still considered tax resident in South Africa.
  3. Keep your documents in order: Reinstatement and tax emigration both involve document-heavy processes, so having your IDs, passports, and certificates legalised or apostilled will save you time.

Final thoughts

The May 2025 Constitutional Court ruling has been celebrated by South Africans abroad who feared losing ties to their home country. Dual citizenship is now more secure than ever, but the ruling doesn’t erase the complexities of SARS and tax emigration. If you’re living overseas, it’s essential to address both your citizenship and your tax residency to avoid unnecessary legal and financial complications.

For help legalising your documents for either process, Apostil.co.za can assist with efficient, professional support wherever you are in the world.

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