SanastoVerotuksellinen asuinpaikka,
Verotuksellinen asuinpaikka,
selkokielellä.
32 käsitettä, kullakin oma sivunsa, ristiinlinkitettynä syvällisiin oppaisiin ja laskureihin. Sanasta abode sanaan 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 worldwideLue määritelmä →Abode (permanent place of)
A dwelling permanently maintained by a taxpayer, suitable for year-round useLue määritelmä →Bona Fide Residence Test
An IRS test for the Foreign Earned Income ExclusionLue määritelmä →Casa habitación
Mexican tax-residency conceptLue määritelmä →Center of vital interests
A tax-treaty tie-breaker stepLue määritelmä →Closer connection exception
An exception to the US Substantial Presence Test for non-citizens with…Lue määritelmä →Contact period (Ohio)
Ohio-specific residency unitLue määritelmä →Contemporaneous records
Records created at or near the time of the events they…Lue määritelmä →Convenience of employer rule
A state rule taxing non-resident remote workers as though the work…Lue määritelmä →Declaration of Domicile
A sworn statement filed with a Florida county clerk declaring Florida…Lue määritelmä →Departure tax (exit tax)
Tax on certain unrealized gains imposed when you cease to be…Lue määritelmä →Domicile
Your true, fixed, and permanent home, the place where, when absent…Lue määritelmä →FEIE (Foreign Earned Income Exclusion)
An IRS exclusion of up to ~$130K (2026) of foreign earned…Lue määritelmä →Foyer
French tax-residency conceptLue määritelmä →Gewöhnlicher Aufenthalt
German tax-residency conceptLue määritelmä →Habitual abode
A tax-treaty tie-breaker stepLue määritelmä →Homestead exemption
A property-tax reduction for owner-occupied primary residencesLue määritelmä →Impatriate regime (Italy)
Italian tax break: a 50–60% reduction in taxable employment income for…Lue määritelmä →Lump-sum taxation (forfait fiscal)
Swiss regime that taxes qualifying foreigners on a deemed lifestyle expense…Lue määritelmä →Millionaire's Tax
Massachusetts 4% surtax on personal income over $1 million, effective 2023Lue määritelmä →NHR (Non-Habitual Resident, Portugal)
Portugal's preferential tax regime for inbound residents, offering 10 years of…Lue määritelmä →Ordinary residence (Ireland)
Irish concept: a stickier 3-year residency statusLue määritelmä →Physical Presence Test
An IRS test for the FEIELue määritelmä →PPA (Permanent Place of Abode)
Abbreviated form of 'permanent place of abode', a year-round dwelling that…Lue määritelmä →Remittance basis
Tax regime in Ireland and (historically) the UK where foreign income…Lue määritelmä →Schengen Area
A 29-country passport-free zone in EuropeLue määritelmä →SPT (Substantial Presence Test)
IRS day-count test for non-citizen US tax residencyLue määritelmä →SRT (UK Statutory Residence Test)
The UK's three-stage residency testLue määritelmä →Statutory residence
Tax residency triggered by a fixed day-count threshold (often combined with…Lue määritelmä →Tax home
Your principal place of business, employment, or post of dutyLue määritelmä →Tie-breaker rule
Tax-treaty provision that decides residency when both countries claim you as…Lue määritelmä →Wohnsitz
German tax-residency conceptLue määritelmä →