GlossarioLa residenza fiscale,
La residenza fiscale,
in parole semplici.
32 termini, ciascuno con la propria pagina, collegati a guide approfondite e calcolatori. Da abode a 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 worldwideLeggi la definizione →Abode (permanent place of)
A dwelling permanently maintained by a taxpayer, suitable for year-round useLeggi la definizione →Bona Fide Residence Test
An IRS test for the Foreign Earned Income ExclusionLeggi la definizione →Casa habitación
Mexican tax-residency conceptLeggi la definizione →Center of vital interests
A tax-treaty tie-breaker stepLeggi la definizione →Closer connection exception
An exception to the US Substantial Presence Test for non-citizens with…Leggi la definizione →Contact period (Ohio)
Ohio-specific residency unitLeggi la definizione →Contemporaneous records
Records created at or near the time of the events they…Leggi la definizione →Convenience of employer rule
A state rule taxing non-resident remote workers as though the work…Leggi la definizione →Declaration of Domicile
A sworn statement filed with a Florida county clerk declaring Florida…Leggi la definizione →Departure tax (exit tax)
Tax on certain unrealized gains imposed when you cease to be…Leggi la definizione →Domicile
Your true, fixed, and permanent home, the place where, when absent…Leggi la definizione →FEIE (Foreign Earned Income Exclusion)
An IRS exclusion of up to ~$130K (2026) of foreign earned…Leggi la definizione →Foyer
French tax-residency conceptLeggi la definizione →Gewöhnlicher Aufenthalt
German tax-residency conceptLeggi la definizione →Habitual abode
A tax-treaty tie-breaker stepLeggi la definizione →Homestead exemption
A property-tax reduction for owner-occupied primary residencesLeggi la definizione →Impatriate regime (Italy)
Italian tax break: a 50–60% reduction in taxable employment income for…Leggi la definizione →Lump-sum taxation (forfait fiscal)
Swiss regime that taxes qualifying foreigners on a deemed lifestyle expense…Leggi la definizione →Millionaire's Tax
Massachusetts 4% surtax on personal income over $1 million, effective 2023Leggi la definizione →NHR (Non-Habitual Resident, Portugal)
Portugal's preferential tax regime for inbound residents, offering 10 years of…Leggi la definizione →Ordinary residence (Ireland)
Irish concept: a stickier 3-year residency statusLeggi la definizione →Physical Presence Test
An IRS test for the FEIELeggi la definizione →PPA (Permanent Place of Abode)
Abbreviated form of 'permanent place of abode', a year-round dwelling that…Leggi la definizione →Remittance basis
Tax regime in Ireland and (historically) the UK where foreign income…Leggi la definizione →Schengen Area
A 29-country passport-free zone in EuropeLeggi la definizione →SPT (Substantial Presence Test)
IRS day-count test for non-citizen US tax residencyLeggi la definizione →SRT (UK Statutory Residence Test)
The UK's three-stage residency testLeggi la definizione →Statutory residence
Tax residency triggered by a fixed day-count threshold (often combined with…Leggi la definizione →Tax home
Your principal place of business, employment, or post of dutyLeggi la definizione →Tie-breaker rule
Tax-treaty provision that decides residency when both countries claim you as…Leggi la definizione →Wohnsitz
German tax-residency conceptLeggi la definizione →