Schengen Area
A 29-country passport-free zone in Europe. Non-EU citizens can spend at most 90 days in any 180-day rolling window.
The Schengen Area covers 29 European countries with no internal passport controls. Once you enter any of them, your day count starts. Crossing from France to Italy by train or flying from Spain to Greece happens within the same Schengen window. Not every EU country is in Schengen (Ireland is in the EU but not Schengen) and not every Schengen country is in the EU (Switzerland is in Schengen but not the EU). Non-EU citizens (including Americans, Brits, Canadians, Australians) are limited to 90 days in any 180-day rolling window.
Related terms
SPT (Substantial Presence Test)
IRS day-count test for non-citizen US tax residency. 3-year weighted formula: current + 1/3 prior + 1/6 two-years-prior ≥ 183.
Remittance basis
Tax regime in Ireland and (historically) the UK where foreign income is taxed only when remitted to the country.
SRT (UK Statutory Residence Test)
The UK's three-stage residency test: automatic non-resident tests, automatic resident tests, then a sufficient-ties test.
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.
Statutory residence
Tax residency triggered by a fixed day-count threshold (often combined with an abode test), independent of domicile.
Physical Presence Test
An IRS test for the FEIE: 330 full days of foreign-country presence during any 12-month period.
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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.
