International
Country-by-country tax residency rules: UK Statutory Residence Test, Schengen 90/180, Portugal NHR, Spain Beckham Law, UAE, Germany, Australia, and more.
41 guides in this category.
- International10 min read
Germany's 183-day rule and 'center of vital interests' test
Germany determines tax residency by domicile (Wohnsitz), habitual abode (gewöhnlicher Aufenthalt), or the 183-day test under treaties. Here's how each works for expats and remote workers.
Read the guide → - International10 min read
Vietnam Tax Residency for Expats: 183-Day Rule & Long-Stay Visas
Vietnam tax residency hinges on 183 days or a permanent home and taxes worldwide income. Here's how the day count, long-stay visas, and the no-DNV reality work.
Read the guide → - International10 min read
Turkey Expat Tax Residency: 183-Day Rule & Returning-Resident Deferral
Turkey tax residency turns on a six-month presence test and taxes residents on worldwide income. Here is how the 183-day rule and the deferral exception work.
Read the guide → - International10 min read
South Africa Tax Residency: 183-Day Test & Ordinary Residence
The South Africa 183 day rule is the physical-presence test. See how it and ordinary residence decide SARS tax residency on worldwide income, and how to exit.
Read the guide → - International11 min read
Offshore Account Reporting by Residency Status (FBAR / CRS / FATCA)
Foreign account reporting residency drives it: US persons file FBAR and FATCA, CRS-country residents are auto-reported, non-doms and non-residents differ.
Read the guide → - International10 min read
Monaco Tax Residency: The Bank Deposit Path & French Exception
How Monaco tax residency works: the bank deposit requirement, no personal income tax, the 183-day presence rule, and the big French exception expats miss.
Read the guide → - International10 min read
Ireland Non-Dom: Indefinite Remittance Basis & Treaty Interactions
The Ireland non dom regime has no deemed-domicile clock, so the remittance basis can last indefinitely. How it works, what it taxes, and how treaties interact.
Read the guide → - International10 min read
Greece Golden Visa & the 183-Day Tax-Residency Trigger
Greece golden visa tax, made clear: the permit grants residency rights, not tax residency. Greek worldwide tax usually triggers only past 183 days a year.
Read the guide → - International10 min read
Georgia (Country) Tax Residency: The 183-Day Rule & 1% Regime
Georgia country tax residency hinges on the 183-day rule, and its territorial system plus the low Individual Entrepreneur regime keep foreign income untaxed.
Read the guide → - International10 min read
Estonia e-Residency vs Tax Residency: What It Does (and Doesn't) Do
Estonia e-Residency is a digital business ID, not tax residency. What it changes for your company's tax, what it leaves untouched personally, and the traps.
Read the guide → - International11 min read
Brazil Tax Residency: 183-Day Test & 2025 Non-Resident Cert Changes
Brazil tax residency starts after more than 183 days in any rolling 12-month window. How the day count, RFB exit rules, and 2025 dividend changes work.
Read the guide → - International10 min read
Argentina Residency & Bienes Personales After the 2025 Reform
How Argentina tax residency works: the 12-month physical-presence rule, worldwide wealth tax, and how the 2025 Bienes Personales reform changed the rates.
Read the guide → - International10 min read
Andorra Passive Residency & the 10% Flat-Tax Scheme
Andorra tax residency explained: how passive residency works, the upfront deposit and local investment, the flat 10% income tax, and no wealth or estate tax.
Read the guide → - International11 min read
The Permanent-Home Tie-Breaker: OECD Article 4(2) in Practice
When two countries both claim you, a tax treaty tie breaker permanent home test usually decides residence. Here is how OECD Article 4(2) works in practice.
Read the guide → - International10 min read
Departure Tax & Exit Strategies: Australia, Canada, US, Argentina
Departure tax leaving residency explained for Australia, Canada, the US and Argentina, deemed disposition rules, thresholds and timing moves that cut the bill.
Read the guide → - International10 min read
Residence-Based vs Territorial Tax Systems Explained
Residence-based systems tax your worldwide income, territorial ones tax only local-source income, and your day count is what decides which one applies to you.
Read the guide → - International10 min read
Portugal NHR (Grandfathered): Rules for Pre-2025 Applicants
Pre-2025 Portugal NHR holders keep full benefits despite the Portugal NHR replacement closing the regime. What stays, who qualifies, and how days protect it.
Read the guide → - International10 min read
Philippines Digital Nomad Visa: Tax on Foreign Income
Philippines digital nomad visa tax explained: the DNV lets you work remotely while the Philippines taxes non-citizens only on Philippine-source income.
Read the guide → - International9 min read
New Zealand Tax Residency: 183-Day Rule & Ordinary Residence
New Zealand tax residency turns on a 183-day count and a permanent place of abode. Learn how the rules work, how to lose residency, and how Australia compares.
Read the guide → - International10 min read
Malta Non-Dom & the Remittance Basis: 183-Day Rule + Minimum Tax
Malta non dom tax residency taxes foreign income only when you remit it to Malta, not what you leave abroad. How the 183-day rule and minimum tax work here.
Read the guide → - International10 min read
Italy's Non-Dom Substitute-Tax Regime
The Italy non dom regime lets new tax residents pay one flat annual substitute tax on all foreign income for up to 15 years. Here is how it works in 2026.
Read the guide → - International10 min read
Indonesia & Remote-Worker Tax: 183-Day Trigger & Territorial Rules
Indonesia B211A tax: the visa does not make you a resident. Being present 183+ days in any 12-month window does, flipping you to worldwide-income taxation.
Read the guide → - International10 min read
Golden Visa Is Not Tax Residency: The 183-Day Rule Still Applies
Golden visa tax residency is set by day-count rules, not a permit. Here is why the 183-day rule still decides where you pay tax and what actually changes it.
Read the guide → - International10 min read
Costa Rica Tax Residency: Territorial System & 183-Day Rule
Costa Rica tax residency relies on a territorial system that leaves most foreign income untaxed. Here's how the 183-day rule and key residency visas work.
Read the guide → - International10 min read
Colombia Tax Residency for Digital Nomads: The DNV
Colombia tax residency triggers after more than 183 days in any rolling 365-day window, then Colombia taxes your worldwide income. How the DNV fits in.
Read the guide → - International10 min read
UAE and Dubai tax residency: 90 vs 183 days, and what you actually need
The UAE has 0% personal income tax, but qualifying as a tax resident takes more than landing in Dubai. Here are the 90-day and 183-day pathways and what other countries will demand to recognize your status.
Read the guide → - International10 min read
Spain's Beckham Law and 183-day rule: residency for inbound expats
Spain taxes residents at up to 47%, but the Beckham Law gives qualifying inbound workers a 24% flat rate for 6 years. Here's how the 183-day rule and Beckham Law interact.
Read the guide → - International11 min read
UK FIG Regime: The 4-Year Foreign Income & Gains Exemption (Post-Non-Dom)
The UK FIG regime gives new UK residents 4 tax-free years of foreign income and gains after non-dom rules ended in 2025. Here's how the day-counting works.
Read the guide → - International10 min read
Thailand DTV & Tax Residency: the 180-Day Rule, Day-Counting & Foreign Income
Thailand digital nomad tax turns on one number: a Thai DTV visa never makes you a tax resident, but 180+ days in a calendar year does. Here is how it works.
Read the guide → - International11 min read
Territorial Tax Countries 2026: The List & Residency Thresholds
Territorial tax countries tax only local-source income, leaving foreign earnings untaxed. Here's the 2026 list, the residency-day thresholds, and key caveats.
Read the guide → - International10 min read
Portugal IFICI (NHR 2.0): 20% Flat Tax for Qualified Professionals
Portugal IFICI tax (NHR 2.0), the post-2024 successor to NHR, gives qualifying science, tech, and R&D professionals a 20% flat tax once they become Portuguese tax residents.
Read the guide → - International10 min read
Panama Territorial Tax & Residency: the 183-Day Threshold and 0% on Foreign Income
Panama taxes only Panama-source income, foreign income is generally untaxed. How Panama tax residency, the 183-day rule, and visa vs. residency work in 2026.
Read the guide → - International10 min read
Malaysia DE Rantau & Tax Residency: The 182-Day Threshold for Tech Professionals
Malaysia DE Rantau tax residency hinges on days, not the visa: 182 days in a calendar year makes you a resident. Here's the threshold and foreign-income rule.
Read the guide → - International10 min read
India NRI Tax Residency: The 182-Day Rule & the 120-Day Change
The India 182 day rule NRI guide: stay under 182 days to keep non-resident status, but high earners turn resident at 120 days. Here is how it all works.
Read the guide → - International10 min read
Hong Kong Tax Residency: The 180/300-Day Cumulative Trap
Hong Kong tax residency turns on a 60-day visit rule plus a 180-day or 300-day-over-two-years treaty day count. Here's how to track all three correctly.
Read the guide → - International11 min read
Day-Counting Variations by Country: Calendar, Tax-Year, Rolling & Cumulative
How countries count tax residency days varies: calendar-year, non-calendar tax-year, rolling 12-month, weighted, and cumulative methods, with worked examples.
Read the guide → - International10 min read
Cyprus Non-Dom: The 17-Year Regime & Deemed-Domicile Rules
Cyprus non dom tax residency offers up to 17 years of zero tax on dividends and interest. How the 60-day fast-track and deemed-domicile clock work in 2026.
Read the guide → - International10 min read
China's 183-Day Rule & the 6-Year Worldwide-Income Trap
The China 6 year rule taxes foreigners on worldwide income only after six straight years of 183+ days residence. One trip over 30 days abroad resets the clock.
Read the guide → - International11 min read
Portugal NHR and IFICI: residency days, eligibility, and how to track them
Portugal's NHR program closed to new applicants in 2024 but the successor IFICI regime offers similar benefits. Here's how 183 days, the habitual residence test, and ongoing-eligibility days work.
Read the guide → - International13 min read
The UK Statutory Residence Test (SRT) explained: ties, days, and automatic tests
The UK SRT is a complex three-stage test: automatic non-resident tests, automatic resident tests, then a sufficient-ties test. Here's how to count days, ties, and what triggers UK tax residency.
Read the guide → - International8 min read
Schengen 90/180 explained: rolling windows, non-EU citizens, and how to count
The Schengen 90/180 rule is the most misunderstood tax and immigration rule in Europe. Here's how the rolling 180-day window works, with examples and a calculator-style worked example.
Read the guide →