ΓλωσσάριΦορολογική κατοικία,
Φορολογική κατοικία,
σε απλά ελληνικά.
32 όροι, ο καθένας με τη δική του σελίδα, συνδεδεμένοι με αναλυτικούς οδηγούς και υπολογιστές. Από το abode έως το 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 worldwideΔιαβάστε τον ορισμό →Abode (permanent place of)
A dwelling permanently maintained by a taxpayer, suitable for year-round useΔιαβάστε τον ορισμό →Bona Fide Residence Test
An IRS test for the Foreign Earned Income ExclusionΔιαβάστε τον ορισμό →Casa habitación
Mexican tax-residency conceptΔιαβάστε τον ορισμό →Center of vital interests
A tax-treaty tie-breaker stepΔιαβάστε τον ορισμό →Closer connection exception
An exception to the US Substantial Presence Test for non-citizens with…Διαβάστε τον ορισμό →Contact period (Ohio)
Ohio-specific residency unitΔιαβάστε τον ορισμό →Contemporaneous records
Records created at or near the time of the events they…Διαβάστε τον ορισμό →Convenience of employer rule
A state rule taxing non-resident remote workers as though the work…Διαβάστε τον ορισμό →Declaration of Domicile
A sworn statement filed with a Florida county clerk declaring Florida…Διαβάστε τον ορισμό →Departure tax (exit tax)
Tax on certain unrealized gains imposed when you cease to be…Διαβάστε τον ορισμό →Domicile
Your true, fixed, and permanent home, the place where, when absent…Διαβάστε τον ορισμό →FEIE (Foreign Earned Income Exclusion)
An IRS exclusion of up to ~$130K (2026) of foreign earned…Διαβάστε τον ορισμό →Foyer
French tax-residency conceptΔιαβάστε τον ορισμό →Gewöhnlicher Aufenthalt
German tax-residency conceptΔιαβάστε τον ορισμό →Habitual abode
A tax-treaty tie-breaker stepΔιαβάστε τον ορισμό →Homestead exemption
A property-tax reduction for owner-occupied primary residencesΔιαβάστε τον ορισμό →Impatriate regime (Italy)
Italian tax break: a 50–60% reduction in taxable employment income for…Διαβάστε τον ορισμό →Lump-sum taxation (forfait fiscal)
Swiss regime that taxes qualifying foreigners on a deemed lifestyle expense…Διαβάστε τον ορισμό →Millionaire's Tax
Massachusetts 4% surtax on personal income over $1 million, effective 2023Διαβάστε τον ορισμό →NHR (Non-Habitual Resident, Portugal)
Portugal's preferential tax regime for inbound residents, offering 10 years of…Διαβάστε τον ορισμό →Ordinary residence (Ireland)
Irish concept: a stickier 3-year residency statusΔιαβάστε τον ορισμό →Physical Presence Test
An IRS test for the FEIEΔιαβάστε τον ορισμό →PPA (Permanent Place of Abode)
Abbreviated form of 'permanent place of abode', a year-round dwelling that…Διαβάστε τον ορισμό →Remittance basis
Tax regime in Ireland and (historically) the UK where foreign income…Διαβάστε τον ορισμό →Schengen Area
A 29-country passport-free zone in EuropeΔιαβάστε τον ορισμό →SPT (Substantial Presence Test)
IRS day-count test for non-citizen US tax residencyΔιαβάστε τον ορισμό →SRT (UK Statutory Residence Test)
The UK's three-stage residency testΔιαβάστε τον ορισμό →Statutory residence
Tax residency triggered by a fixed day-count threshold (often combined with…Διαβάστε τον ορισμό →Tax home
Your principal place of business, employment, or post of dutyΔιαβάστε τον ορισμό →Tie-breaker rule
Tax-treaty provision that decides residency when both countries claim you as…Διαβάστε τον ορισμό →Wohnsitz
German tax-residency conceptΔιαβάστε τον ορισμό →