The South African Revenue Service published an update to its status overview of all tax treaties and protocols on 14 October 2019. This includes that negotiations are ongoing for new income tax treaties with Malawi, Senegal, and Zambia. The tax treaty with Senegal would be the first of its kind, while the treaties with Malawi and Zambia would replace existing treaties.
The status overview also includes the negotiations are ongoing for amending protocols to South Africa's tax treaties with Botswana, Germany, Kuwait, Luxembourg, Mozambique, the Netherlands, Swaziland (Eswatini), and Switzerland.
Any resulting treaties and protocols must be finalized, signed, and ratified before entering into force.
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