OrdlisteSkattemæssig bopæl,
Skattemæssig bopæl,
i et almindeligt sprog.
32 begreber, hver med sin egen side, krydslinket til dybdegående vejledninger og beregnere. Fra abode til 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 worldwideLæs definitionen →Abode (permanent place of)
A dwelling permanently maintained by a taxpayer, suitable for year-round useLæs definitionen →Bona Fide Residence Test
An IRS test for the Foreign Earned Income ExclusionLæs definitionen →Casa habitación
Mexican tax-residency conceptLæs definitionen →Center of vital interests
A tax-treaty tie-breaker stepLæs definitionen →Closer connection exception
An exception to the US Substantial Presence Test for non-citizens with…Læs definitionen →Contact period (Ohio)
Ohio-specific residency unitLæs definitionen →Contemporaneous records
Records created at or near the time of the events they…Læs definitionen →Convenience of employer rule
A state rule taxing non-resident remote workers as though the work…Læs definitionen →Declaration of Domicile
A sworn statement filed with a Florida county clerk declaring Florida…Læs definitionen →Departure tax (exit tax)
Tax on certain unrealized gains imposed when you cease to be…Læs definitionen →Domicile
Your true, fixed, and permanent home, the place where, when absent…Læs definitionen →FEIE (Foreign Earned Income Exclusion)
An IRS exclusion of up to ~$130K (2026) of foreign earned…Læs definitionen →Foyer
French tax-residency conceptLæs definitionen →Gewöhnlicher Aufenthalt
German tax-residency conceptLæs definitionen →Habitual abode
A tax-treaty tie-breaker stepLæs definitionen →Homestead exemption
A property-tax reduction for owner-occupied primary residencesLæs definitionen →Impatriate regime (Italy)
Italian tax break: a 50–60% reduction in taxable employment income for…Læs definitionen →Lump-sum taxation (forfait fiscal)
Swiss regime that taxes qualifying foreigners on a deemed lifestyle expense…Læs definitionen →Millionaire's Tax
Massachusetts 4% surtax on personal income over $1 million, effective 2023Læs definitionen →NHR (Non-Habitual Resident, Portugal)
Portugal's preferential tax regime for inbound residents, offering 10 years of…Læs definitionen →Ordinary residence (Ireland)
Irish concept: a stickier 3-year residency statusLæs definitionen →Physical Presence Test
An IRS test for the FEIELæs definitionen →PPA (Permanent Place of Abode)
Abbreviated form of 'permanent place of abode', a year-round dwelling that…Læs definitionen →Remittance basis
Tax regime in Ireland and (historically) the UK where foreign income…Læs definitionen →Schengen Area
A 29-country passport-free zone in EuropeLæs definitionen →SPT (Substantial Presence Test)
IRS day-count test for non-citizen US tax residencyLæs definitionen →SRT (UK Statutory Residence Test)
The UK's three-stage residency testLæs definitionen →Statutory residence
Tax residency triggered by a fixed day-count threshold (often combined with…Læs definitionen →Tax home
Your principal place of business, employment, or post of dutyLæs definitionen →Tie-breaker rule
Tax-treaty provision that decides residency when both countries claim you as…Læs definitionen →Wohnsitz
German tax-residency conceptLæs definitionen →