GlosariPemastautinan cukai,
Pemastautinan cukai,
dalam bahasa mudah.
32 istilah, setiap satu dengan halamannya sendiri, berpaut silang kepada panduan mendalam dan kalkulator. Daripada abode hingga 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 worldwideBaca takrifan →Abode (permanent place of)
A dwelling permanently maintained by a taxpayer, suitable for year-round useBaca takrifan →Bona Fide Residence Test
An IRS test for the Foreign Earned Income ExclusionBaca takrifan →Casa habitación
Mexican tax-residency conceptBaca takrifan →Center of vital interests
A tax-treaty tie-breaker stepBaca takrifan →Closer connection exception
An exception to the US Substantial Presence Test for non-citizens with…Baca takrifan →Contact period (Ohio)
Ohio-specific residency unitBaca takrifan →Contemporaneous records
Records created at or near the time of the events they…Baca takrifan →Convenience of employer rule
A state rule taxing non-resident remote workers as though the work…Baca takrifan →Declaration of Domicile
A sworn statement filed with a Florida county clerk declaring Florida…Baca takrifan →Departure tax (exit tax)
Tax on certain unrealized gains imposed when you cease to be…Baca takrifan →Domicile
Your true, fixed, and permanent home, the place where, when absent…Baca takrifan →FEIE (Foreign Earned Income Exclusion)
An IRS exclusion of up to ~$130K (2026) of foreign earned…Baca takrifan →Foyer
French tax-residency conceptBaca takrifan →Gewöhnlicher Aufenthalt
German tax-residency conceptBaca takrifan →Habitual abode
A tax-treaty tie-breaker stepBaca takrifan →Homestead exemption
A property-tax reduction for owner-occupied primary residencesBaca takrifan →Impatriate regime (Italy)
Italian tax break: a 50–60% reduction in taxable employment income for…Baca takrifan →Lump-sum taxation (forfait fiscal)
Swiss regime that taxes qualifying foreigners on a deemed lifestyle expense…Baca takrifan →Millionaire's Tax
Massachusetts 4% surtax on personal income over $1 million, effective 2023Baca takrifan →NHR (Non-Habitual Resident, Portugal)
Portugal's preferential tax regime for inbound residents, offering 10 years of…Baca takrifan →Ordinary residence (Ireland)
Irish concept: a stickier 3-year residency statusBaca takrifan →Physical Presence Test
An IRS test for the FEIEBaca takrifan →PPA (Permanent Place of Abode)
Abbreviated form of 'permanent place of abode', a year-round dwelling that…Baca takrifan →Remittance basis
Tax regime in Ireland and (historically) the UK where foreign income…Baca takrifan →Schengen Area
A 29-country passport-free zone in EuropeBaca takrifan →SPT (Substantial Presence Test)
IRS day-count test for non-citizen US tax residencyBaca takrifan →SRT (UK Statutory Residence Test)
The UK's three-stage residency testBaca takrifan →Statutory residence
Tax residency triggered by a fixed day-count threshold (often combined with…Baca takrifan →Tax home
Your principal place of business, employment, or post of dutyBaca takrifan →Tie-breaker rule
Tax-treaty provision that decides residency when both countries claim you as…Baca takrifan →Wohnsitz
German tax-residency conceptBaca takrifan →