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32 begreper, hvert med sin egen side, krysslenket til grundige veiledninger og kalkulatorer. Fra abode til 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 worldwideLes definisjonen →Abode (permanent place of)
A dwelling permanently maintained by a taxpayer, suitable for year-round useLes definisjonen →Bona Fide Residence Test
An IRS test for the Foreign Earned Income ExclusionLes definisjonen →Casa habitación
Mexican tax-residency conceptLes definisjonen →Center of vital interests
A tax-treaty tie-breaker stepLes definisjonen →Closer connection exception
An exception to the US Substantial Presence Test for non-citizens with…Les definisjonen →Contact period (Ohio)
Ohio-specific residency unitLes definisjonen →Contemporaneous records
Records created at or near the time of the events they…Les definisjonen →Convenience of employer rule
A state rule taxing non-resident remote workers as though the work…Les definisjonen →Declaration of Domicile
A sworn statement filed with a Florida county clerk declaring Florida…Les definisjonen →Departure tax (exit tax)
Tax on certain unrealized gains imposed when you cease to be…Les definisjonen →Domicile
Your true, fixed, and permanent home, the place where, when absent…Les definisjonen →FEIE (Foreign Earned Income Exclusion)
An IRS exclusion of up to ~$130K (2026) of foreign earned…Les definisjonen →Foyer
French tax-residency conceptLes definisjonen →Gewöhnlicher Aufenthalt
German tax-residency conceptLes definisjonen →Habitual abode
A tax-treaty tie-breaker stepLes definisjonen →Homestead exemption
A property-tax reduction for owner-occupied primary residencesLes definisjonen →Impatriate regime (Italy)
Italian tax break: a 50–60% reduction in taxable employment income for…Les definisjonen →Lump-sum taxation (forfait fiscal)
Swiss regime that taxes qualifying foreigners on a deemed lifestyle expense…Les definisjonen →Millionaire's Tax
Massachusetts 4% surtax on personal income over $1 million, effective 2023Les definisjonen →NHR (Non-Habitual Resident, Portugal)
Portugal's preferential tax regime for inbound residents, offering 10 years of…Les definisjonen →Ordinary residence (Ireland)
Irish concept: a stickier 3-year residency statusLes definisjonen →Physical Presence Test
An IRS test for the FEIELes definisjonen →PPA (Permanent Place of Abode)
Abbreviated form of 'permanent place of abode', a year-round dwelling that…Les definisjonen →Remittance basis
Tax regime in Ireland and (historically) the UK where foreign income…Les definisjonen →Schengen Area
A 29-country passport-free zone in EuropeLes definisjonen →SPT (Substantial Presence Test)
IRS day-count test for non-citizen US tax residencyLes definisjonen →SRT (UK Statutory Residence Test)
The UK's three-stage residency testLes definisjonen →Statutory residence
Tax residency triggered by a fixed day-count threshold (often combined with…Les definisjonen →Tax home
Your principal place of business, employment, or post of dutyLes definisjonen →Tie-breaker rule
Tax-treaty provision that decides residency when both countries claim you as…Les definisjonen →Wohnsitz
German tax-residency conceptLes definisjonen →