المسردالإقامة الضريبية،
الإقامة الضريبية،
بلغة واضحة.
32 مصطلحًا، لكلٍّ منها صفحته الخاصة، مرتبطة بأدلة معمّقة وحاسبات. من abode إلى Wohnsitz.
New to this? Start with what tax residency actually means, then come back for the individual terms.
183-day rule
The most common tax-residency threshold worldwideاقرأ التعريف ←Abode (permanent place of)
A dwelling permanently maintained by a taxpayer, suitable for year-round useاقرأ التعريف ←Bona Fide Residence Test
An IRS test for the Foreign Earned Income Exclusionاقرأ التعريف ←Casa habitación
Mexican tax-residency conceptاقرأ التعريف ←Center of vital interests
A tax-treaty tie-breaker stepاقرأ التعريف ←Closer connection exception
An exception to the US Substantial Presence Test for non-citizens with…اقرأ التعريف ←Contact period (Ohio)
Ohio-specific residency unitاقرأ التعريف ←Contemporaneous records
Records created at or near the time of the events they…اقرأ التعريف ←Convenience of employer rule
A state rule taxing non-resident remote workers as though the work…اقرأ التعريف ←Declaration of Domicile
A sworn statement filed with a Florida county clerk declaring Florida…اقرأ التعريف ←Departure tax (exit tax)
Tax on certain unrealized gains imposed when you cease to be…اقرأ التعريف ←Domicile
Your true, fixed, and permanent home, the place where, when absent…اقرأ التعريف ←FEIE (Foreign Earned Income Exclusion)
An IRS exclusion of up to ~$130K (2026) of foreign earned…اقرأ التعريف ←Foyer
French tax-residency conceptاقرأ التعريف ←Gewöhnlicher Aufenthalt
German tax-residency conceptاقرأ التعريف ←Habitual abode
A tax-treaty tie-breaker stepاقرأ التعريف ←Homestead exemption
A property-tax reduction for owner-occupied primary residencesاقرأ التعريف ←Impatriate regime (Italy)
Italian tax break: a 50–60% reduction in taxable employment income for…اقرأ التعريف ←Lump-sum taxation (forfait fiscal)
Swiss regime that taxes qualifying foreigners on a deemed lifestyle expense…اقرأ التعريف ←Millionaire's Tax
Massachusetts 4% surtax on personal income over $1 million, effective 2023اقرأ التعريف ←NHR (Non-Habitual Resident, Portugal)
Portugal's preferential tax regime for inbound residents, offering 10 years of…اقرأ التعريف ←Ordinary residence (Ireland)
Irish concept: a stickier 3-year residency statusاقرأ التعريف ←Physical Presence Test
An IRS test for the FEIEاقرأ التعريف ←PPA (Permanent Place of Abode)
Abbreviated form of 'permanent place of abode', a year-round dwelling that…اقرأ التعريف ←Remittance basis
Tax regime in Ireland and (historically) the UK where foreign income…اقرأ التعريف ←Schengen Area
A 29-country passport-free zone in Europeاقرأ التعريف ←SPT (Substantial Presence Test)
IRS day-count test for non-citizen US tax residencyاقرأ التعريف ←SRT (UK Statutory Residence Test)
The UK's three-stage residency testاقرأ التعريف ←Statutory residence
Tax residency triggered by a fixed day-count threshold (often combined with…اقرأ التعريف ←Tax home
Your principal place of business, employment, or post of dutyاقرأ التعريف ←Tie-breaker rule
Tax-treaty provision that decides residency when both countries claim you as…اقرأ التعريف ←Wohnsitz
German tax-residency conceptاقرأ التعريف ←