GlossarSteueransässigkeit,
Steueransässigkeit,
verständlich erklärt.
32 Begriffe, jeder mit eigener Seite, verlinkt mit ausführlichen Leitfäden und Rechnern. Von abode bis 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 worldwideDefinition lesen →Abode (permanent place of)
A dwelling permanently maintained by a taxpayer, suitable for year-round useDefinition lesen →Bona Fide Residence Test
An IRS test for the Foreign Earned Income ExclusionDefinition lesen →Casa habitación
Mexican tax-residency conceptDefinition lesen →Center of vital interests
A tax-treaty tie-breaker stepDefinition lesen →Closer connection exception
An exception to the US Substantial Presence Test for non-citizens with…Definition lesen →Contact period (Ohio)
Ohio-specific residency unitDefinition lesen →Contemporaneous records
Records created at or near the time of the events they…Definition lesen →Convenience of employer rule
A state rule taxing non-resident remote workers as though the work…Definition lesen →Declaration of Domicile
A sworn statement filed with a Florida county clerk declaring Florida…Definition lesen →Departure tax (exit tax)
Tax on certain unrealized gains imposed when you cease to be…Definition lesen →Domicile
Your true, fixed, and permanent home, the place where, when absent…Definition lesen →FEIE (Foreign Earned Income Exclusion)
An IRS exclusion of up to ~$130K (2026) of foreign earned…Definition lesen →Foyer
French tax-residency conceptDefinition lesen →Gewöhnlicher Aufenthalt
German tax-residency conceptDefinition lesen →Habitual abode
A tax-treaty tie-breaker stepDefinition lesen →Homestead exemption
A property-tax reduction for owner-occupied primary residencesDefinition lesen →Impatriate regime (Italy)
Italian tax break: a 50–60% reduction in taxable employment income for…Definition lesen →Lump-sum taxation (forfait fiscal)
Swiss regime that taxes qualifying foreigners on a deemed lifestyle expense…Definition lesen →Millionaire's Tax
Massachusetts 4% surtax on personal income over $1 million, effective 2023Definition lesen →NHR (Non-Habitual Resident, Portugal)
Portugal's preferential tax regime for inbound residents, offering 10 years of…Definition lesen →Ordinary residence (Ireland)
Irish concept: a stickier 3-year residency statusDefinition lesen →Physical Presence Test
An IRS test for the FEIEDefinition lesen →PPA (Permanent Place of Abode)
Abbreviated form of 'permanent place of abode', a year-round dwelling that…Definition lesen →Remittance basis
Tax regime in Ireland and (historically) the UK where foreign income…Definition lesen →Schengen Area
A 29-country passport-free zone in EuropeDefinition lesen →SPT (Substantial Presence Test)
IRS day-count test for non-citizen US tax residencyDefinition lesen →SRT (UK Statutory Residence Test)
The UK's three-stage residency testDefinition lesen →Statutory residence
Tax residency triggered by a fixed day-count threshold (often combined with…Definition lesen →Tax home
Your principal place of business, employment, or post of dutyDefinition lesen →Tie-breaker rule
Tax-treaty provision that decides residency when both countries claim you as…Definition lesen →Wohnsitz
German tax-residency conceptDefinition lesen →