用語集税務上の居住性を、
税務上の居住性を、
平易な言葉で。
32 の用語。それぞれに専用ページがあり、詳しいガイドや計算ツールと相互にリンクしています。 収録範囲は abode から 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 worldwide定義を読む →Abode (permanent place of)
A dwelling permanently maintained by a taxpayer, suitable for year-round use定義を読む →Bona Fide Residence Test
An IRS test for the Foreign Earned Income Exclusion定義を読む →Casa habitación
Mexican tax-residency concept定義を読む →Center of vital interests
A tax-treaty tie-breaker step定義を読む →Closer connection exception
An exception to the US Substantial Presence Test for non-citizens with…定義を読む →Contact period (Ohio)
Ohio-specific residency unit定義を読む →Contemporaneous records
Records created at or near the time of the events they…定義を読む →Convenience of employer rule
A state rule taxing non-resident remote workers as though the work…定義を読む →Declaration of Domicile
A sworn statement filed with a Florida county clerk declaring Florida…定義を読む →Departure tax (exit tax)
Tax on certain unrealized gains imposed when you cease to be…定義を読む →Domicile
Your true, fixed, and permanent home, the place where, when absent…定義を読む →FEIE (Foreign Earned Income Exclusion)
An IRS exclusion of up to ~$130K (2026) of foreign earned…定義を読む →Foyer
French tax-residency concept定義を読む →Gewöhnlicher Aufenthalt
German tax-residency concept定義を読む →Habitual abode
A tax-treaty tie-breaker step定義を読む →Homestead exemption
A property-tax reduction for owner-occupied primary residences定義を読む →Impatriate regime (Italy)
Italian tax break: a 50–60% reduction in taxable employment income for…定義を読む →Lump-sum taxation (forfait fiscal)
Swiss regime that taxes qualifying foreigners on a deemed lifestyle expense…定義を読む →Millionaire's Tax
Massachusetts 4% surtax on personal income over $1 million, effective 2023定義を読む →NHR (Non-Habitual Resident, Portugal)
Portugal's preferential tax regime for inbound residents, offering 10 years of…定義を読む →Ordinary residence (Ireland)
Irish concept: a stickier 3-year residency status定義を読む →Physical Presence Test
An IRS test for the FEIE定義を読む →PPA (Permanent Place of Abode)
Abbreviated form of 'permanent place of abode', a year-round dwelling that…定義を読む →Remittance basis
Tax regime in Ireland and (historically) the UK where foreign income…定義を読む →Schengen Area
A 29-country passport-free zone in Europe定義を読む →SPT (Substantial Presence Test)
IRS day-count test for non-citizen US tax residency定義を読む →SRT (UK Statutory Residence Test)
The UK's three-stage residency test定義を読む →Statutory residence
Tax residency triggered by a fixed day-count threshold (often combined with…定義を読む →Tax home
Your principal place of business, employment, or post of duty定義を読む →Tie-breaker rule
Tax-treaty provision that decides residency when both countries claim you as…定義を読む →Wohnsitz
German tax-residency concept定義を読む →