Tie-breaker rule
Tax-treaty provision that decides residency when both countries claim you as a resident under their domestic rules.
Most modern tax treaties include a tie-breaker provision in the residency article (typically Article 4). The OECD model tie-breaker applies in this strict order: (1) permanent home, (2) center of vital interests, (3) habitual abode, (4) citizenship, (5) mutual agreement. Each step requires evidence; day counts feed every step. The tie-breaker only applies if you're a tax resident of both countries under their domestic laws AND the two countries have a tax treaty.
Related terms
Wohnsitz
German tax-residency concept: a dwelling maintained in Germany under circumstances suggesting intent to keep using it.
Tax home
Your principal place of business, employment, or post of duty. Required for the closer-connection exception and FEIE qualification.
183-day rule
The most common tax-residency threshold worldwide: spending more than half a year in a country typically triggers tax residency.
Statutory residence
Tax residency triggered by a fixed day-count threshold (often combined with an abode test), independent of domicile.
Abode (permanent place of)
A dwelling permanently maintained by a taxpayer, suitable for year-round use. Triggers statutory residence in many US states (NY, NJ, MA, CT, PA).
SRT (UK Statutory Residence Test)
The UK's three-stage residency test: automatic non-resident tests, automatic resident tests, then a sufficient-ties test.
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