Ordinary residence (Ireland)
Irish concept: a stickier 3-year residency status. Continues for 3 years after departing Ireland.
If you've been an Irish tax resident for 3 consecutive years, you become 'ordinarily resident' in Ireland. Ordinary residence persists for 3 consecutive years after you cease to be tax resident. Ordinary residents face slightly broader Irish tax exposure on certain foreign income and gains. The concept is an additional layer alongside Irish residency (day-count based) and domicile (long-term).
Related terms
Passive residency (Andorra)
Andorra's residence permit for people who live there without working locally (residència sense activitat lucrativa), granted against a qualifying investment in Andorran assets.
NHR (Non-Habitual Resident, Portugal)
Portugal's preferential tax regime for inbound residents, offering 10 years of favorable treatment. Closed to new applicants in 2024 but with grandfathering.
Physical Presence Test
An IRS test for the FEIE: 330 full days of foreign-country presence during any 12-month period.
Millionaire's Tax
Massachusetts 4% surtax on personal income over $1 million, effective 2023. On top of the 5% base rate.
PPA (Permanent Place of Abode)
Abbreviated form of 'permanent place of abode', a year-round dwelling that triggers statutory residence under New York's 184-day rule.
Lump-sum taxation (forfait fiscal)
Swiss regime that taxes qualifying foreigners on a deemed lifestyle expense rather than actual income.
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