BegrippenlijstFiscale woonplaats,
Fiscale woonplaats,
in gewone taal.
32 begrippen, elk met een eigen pagina, gekoppeld aan uitgebreide gidsen en rekenmachines. Van abode tot 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 worldwideLees de definitie →Abode (permanent place of)
A dwelling permanently maintained by a taxpayer, suitable for year-round useLees de definitie →Bona Fide Residence Test
An IRS test for the Foreign Earned Income ExclusionLees de definitie →Casa habitación
Mexican tax-residency conceptLees de definitie →Center of vital interests
A tax-treaty tie-breaker stepLees de definitie →Closer connection exception
An exception to the US Substantial Presence Test for non-citizens with…Lees de definitie →Contact period (Ohio)
Ohio-specific residency unitLees de definitie →Contemporaneous records
Records created at or near the time of the events they…Lees de definitie →Convenience of employer rule
A state rule taxing non-resident remote workers as though the work…Lees de definitie →Declaration of Domicile
A sworn statement filed with a Florida county clerk declaring Florida…Lees de definitie →Departure tax (exit tax)
Tax on certain unrealized gains imposed when you cease to be…Lees de definitie →Domicile
Your true, fixed, and permanent home, the place where, when absent…Lees de definitie →FEIE (Foreign Earned Income Exclusion)
An IRS exclusion of up to ~$130K (2026) of foreign earned…Lees de definitie →Foyer
French tax-residency conceptLees de definitie →Gewöhnlicher Aufenthalt
German tax-residency conceptLees de definitie →Habitual abode
A tax-treaty tie-breaker stepLees de definitie →Homestead exemption
A property-tax reduction for owner-occupied primary residencesLees de definitie →Impatriate regime (Italy)
Italian tax break: a 50–60% reduction in taxable employment income for…Lees de definitie →Lump-sum taxation (forfait fiscal)
Swiss regime that taxes qualifying foreigners on a deemed lifestyle expense…Lees de definitie →Millionaire's Tax
Massachusetts 4% surtax on personal income over $1 million, effective 2023Lees de definitie →NHR (Non-Habitual Resident, Portugal)
Portugal's preferential tax regime for inbound residents, offering 10 years of…Lees de definitie →Ordinary residence (Ireland)
Irish concept: a stickier 3-year residency statusLees de definitie →Physical Presence Test
An IRS test for the FEIELees de definitie →PPA (Permanent Place of Abode)
Abbreviated form of 'permanent place of abode', a year-round dwelling that…Lees de definitie →Remittance basis
Tax regime in Ireland and (historically) the UK where foreign income…Lees de definitie →Schengen Area
A 29-country passport-free zone in EuropeLees de definitie →SPT (Substantial Presence Test)
IRS day-count test for non-citizen US tax residencyLees de definitie →SRT (UK Statutory Residence Test)
The UK's three-stage residency testLees de definitie →Statutory residence
Tax residency triggered by a fixed day-count threshold (often combined with…Lees de definitie →Tax home
Your principal place of business, employment, or post of dutyLees de definitie →Tie-breaker rule
Tax-treaty provision that decides residency when both countries claim you as…Lees de definitie →Wohnsitz
German tax-residency conceptLees de definitie →