Taxation of international executives
Are there special residency considerations for short-term assignments?
Are there special payroll considerations for short-term assignments?
All income received in respect of services rendered in Botswana except where the assignee is resident in a treaty country/jurisdiction. In such cases Botswana may not have taxing rights.
Are there any additional considerations that should be considered before initiating a short- term assignment in Botswana?
All information contained in this publication is summarized by KPMG in Botswana, the Botswana partnership and member firm affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity, based on the Income Tax Act (Chapter 52:01) of Botswana as amended together with the Departmental Guidance Notes issued by the Botswana Unified Revenue Service, Ministry of Employment, Labour Productivity and Skills Development (permit applications), Ministry of Nationality, Immigration and Gender Affairs (visa applications), and the Botswana Immigration Act.
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