Habitual abode
A tax-treaty tie-breaker step: the country where you usually live. Decided primarily by day counts.
When two countries claim you and the permanent home and center of vital interests tests don't decide, the OECD model tax treaty asks which country is your habitual abode, where do you usually live? Day counts are the primary evidence. A multi-year contemporaneous log is far more credible than a reconstruction.
Related terms
Homestead exemption
A property-tax reduction for owner-occupied primary residences. Filing for it in your new state is part of every domicile-change checklist.
Gewöhnlicher Aufenthalt
German tax-residency concept: habitual abode established by 6+ consecutive months of presence in Germany.
Impatriate regime (Italy)
Italian tax break: a 50–60% reduction in taxable employment income for qualifying inbound workers, for a fixed five-year period.
Foyer
French tax-residency concept: the habitual home of you or your family. Triggers French residency without requiring 183 days.
Lump-sum taxation (forfait fiscal)
Swiss regime that taxes qualifying foreigners on a deemed lifestyle expense rather than actual income.
FEIE (Foreign Earned Income Exclusion)
An IRS exclusion of up to ~$130K (2026) of foreign earned income for Americans abroad, requiring either Bona Fide Residence or the 330-day Physical Presence.
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Track the rules these terms describe
Tax Days turns these concepts into a live day count across every US state, federal SPT, Schengen, and 200+ countries.
