용어집세무 거주성을,
세무 거주성을,
쉬운 말로.
32개 용어, 각각 별도 페이지가 있고 심층 가이드와 계산기에 서로 연결되어 있습니다. 예를 들어 abode 부터 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 worldwide정의 읽기 →Abode (permanent place of)
A dwelling permanently maintained by a taxpayer, suitable for year-round use정의 읽기 →Bona Fide Residence Test
An IRS test for the Foreign Earned Income Exclusion정의 읽기 →Casa habitación
Mexican tax-residency concept정의 읽기 →Center of vital interests
A tax-treaty tie-breaker step정의 읽기 →Closer connection exception
An exception to the US Substantial Presence Test for non-citizens with…정의 읽기 →Contact period (Ohio)
Ohio-specific residency unit정의 읽기 →Contemporaneous records
Records created at or near the time of the events they…정의 읽기 →Convenience of employer rule
A state rule taxing non-resident remote workers as though the work…정의 읽기 →Declaration of Domicile
A sworn statement filed with a Florida county clerk declaring Florida…정의 읽기 →Departure tax (exit tax)
Tax on certain unrealized gains imposed when you cease to be…정의 읽기 →Domicile
Your true, fixed, and permanent home, the place where, when absent…정의 읽기 →FEIE (Foreign Earned Income Exclusion)
An IRS exclusion of up to ~$130K (2026) of foreign earned…정의 읽기 →Foyer
French tax-residency concept정의 읽기 →Gewöhnlicher Aufenthalt
German tax-residency concept정의 읽기 →Habitual abode
A tax-treaty tie-breaker step정의 읽기 →Homestead exemption
A property-tax reduction for owner-occupied primary residences정의 읽기 →Impatriate regime (Italy)
Italian tax break: a 50–60% reduction in taxable employment income for…정의 읽기 →Lump-sum taxation (forfait fiscal)
Swiss regime that taxes qualifying foreigners on a deemed lifestyle expense…정의 읽기 →Millionaire's Tax
Massachusetts 4% surtax on personal income over $1 million, effective 2023정의 읽기 →NHR (Non-Habitual Resident, Portugal)
Portugal's preferential tax regime for inbound residents, offering 10 years of…정의 읽기 →Ordinary residence (Ireland)
Irish concept: a stickier 3-year residency status정의 읽기 →Physical Presence Test
An IRS test for the FEIE정의 읽기 →PPA (Permanent Place of Abode)
Abbreviated form of 'permanent place of abode', a year-round dwelling that…정의 읽기 →Remittance basis
Tax regime in Ireland and (historically) the UK where foreign income…정의 읽기 →Schengen Area
A 29-country passport-free zone in Europe정의 읽기 →SPT (Substantial Presence Test)
IRS day-count test for non-citizen US tax residency정의 읽기 →SRT (UK Statutory Residence Test)
The UK's three-stage residency test정의 읽기 →Statutory residence
Tax residency triggered by a fixed day-count threshold (often combined with…정의 읽기 →Tax home
Your principal place of business, employment, or post of duty정의 읽기 →Tie-breaker rule
Tax-treaty provision that decides residency when both countries claim you as…정의 읽기 →Wohnsitz
German tax-residency concept정의 읽기 →