October 31, 2023
South Africa's application to terminate Zimbabwe Exemption Permits dismissed
On 17 October 2023, the Gauteng High Court in Pretoria dismissed the application to terminate the Zimbabwe Exemption Permits (ZEP) category submitted by the Minister of the Department of Home Affairs (DHA). The Gauteng High Court's recent decision holds that ZEP holders have lawful immigration status in South Africa and must be allowed to leave and enter the country freely. Previously, some ZEP holders were denied admission or subject to heightened scrutiny upon arrival. Organizations in South Africa may continue to employ ZEP holders until further notice.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.
Full text of Tax Alert