GlossaireLa résidence fiscale,
La résidence fiscale,
en langage clair.
32 termes, chacun avec sa propre page, reliés à des guides détaillés et à des calculateurs. De abode à 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 worldwideLire la définition →Abode (permanent place of)
A dwelling permanently maintained by a taxpayer, suitable for year-round useLire la définition →Bona Fide Residence Test
An IRS test for the Foreign Earned Income ExclusionLire la définition →Casa habitación
Mexican tax-residency conceptLire la définition →Center of vital interests
A tax-treaty tie-breaker stepLire la définition →Closer connection exception
An exception to the US Substantial Presence Test for non-citizens with…Lire la définition →Contact period (Ohio)
Ohio-specific residency unitLire la définition →Contemporaneous records
Records created at or near the time of the events they…Lire la définition →Convenience of employer rule
A state rule taxing non-resident remote workers as though the work…Lire la définition →Declaration of Domicile
A sworn statement filed with a Florida county clerk declaring Florida…Lire la définition →Departure tax (exit tax)
Tax on certain unrealized gains imposed when you cease to be…Lire la définition →Domicile
Your true, fixed, and permanent home, the place where, when absent…Lire la définition →FEIE (Foreign Earned Income Exclusion)
An IRS exclusion of up to ~$130K (2026) of foreign earned…Lire la définition →Foyer
French tax-residency conceptLire la définition →Gewöhnlicher Aufenthalt
German tax-residency conceptLire la définition →Habitual abode
A tax-treaty tie-breaker stepLire la définition →Homestead exemption
A property-tax reduction for owner-occupied primary residencesLire la définition →Impatriate regime (Italy)
Italian tax break: a 50–60% reduction in taxable employment income for…Lire la définition →Lump-sum taxation (forfait fiscal)
Swiss regime that taxes qualifying foreigners on a deemed lifestyle expense…Lire la définition →Millionaire's Tax
Massachusetts 4% surtax on personal income over $1 million, effective 2023Lire la définition →NHR (Non-Habitual Resident, Portugal)
Portugal's preferential tax regime for inbound residents, offering 10 years of…Lire la définition →Ordinary residence (Ireland)
Irish concept: a stickier 3-year residency statusLire la définition →Physical Presence Test
An IRS test for the FEIELire la définition →PPA (Permanent Place of Abode)
Abbreviated form of 'permanent place of abode', a year-round dwelling that…Lire la définition →Remittance basis
Tax regime in Ireland and (historically) the UK where foreign income…Lire la définition →Schengen Area
A 29-country passport-free zone in EuropeLire la définition →SPT (Substantial Presence Test)
IRS day-count test for non-citizen US tax residencyLire la définition →SRT (UK Statutory Residence Test)
The UK's three-stage residency testLire la définition →Statutory residence
Tax residency triggered by a fixed day-count threshold (often combined with…Lire la définition →Tax home
Your principal place of business, employment, or post of dutyLire la définition →Tie-breaker rule
Tax-treaty provision that decides residency when both countries claim you as…Lire la définition →Wohnsitz
German tax-residency conceptLire la définition →