GlossárioResidência fiscal,
Residência fiscal,
em linguagem simples.
32 termos, cada um com a sua própria página, ligados a guias detalhados e calculadoras. De abode a 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 worldwideLer a definição →Abode (permanent place of)
A dwelling permanently maintained by a taxpayer, suitable for year-round useLer a definição →Bona Fide Residence Test
An IRS test for the Foreign Earned Income ExclusionLer a definição →Casa habitación
Mexican tax-residency conceptLer a definição →Center of vital interests
A tax-treaty tie-breaker stepLer a definição →Closer connection exception
An exception to the US Substantial Presence Test for non-citizens with…Ler a definição →Contact period (Ohio)
Ohio-specific residency unitLer a definição →Contemporaneous records
Records created at or near the time of the events they…Ler a definição →Convenience of employer rule
A state rule taxing non-resident remote workers as though the work…Ler a definição →Declaration of Domicile
A sworn statement filed with a Florida county clerk declaring Florida…Ler a definição →Departure tax (exit tax)
Tax on certain unrealized gains imposed when you cease to be…Ler a definição →Domicile
Your true, fixed, and permanent home, the place where, when absent…Ler a definição →FEIE (Foreign Earned Income Exclusion)
An IRS exclusion of up to ~$130K (2026) of foreign earned…Ler a definição →Foyer
French tax-residency conceptLer a definição →Gewöhnlicher Aufenthalt
German tax-residency conceptLer a definição →Habitual abode
A tax-treaty tie-breaker stepLer a definição →Homestead exemption
A property-tax reduction for owner-occupied primary residencesLer a definição →Impatriate regime (Italy)
Italian tax break: a 50–60% reduction in taxable employment income for…Ler a definição →Lump-sum taxation (forfait fiscal)
Swiss regime that taxes qualifying foreigners on a deemed lifestyle expense…Ler a definição →Millionaire's Tax
Massachusetts 4% surtax on personal income over $1 million, effective 2023Ler a definição →NHR (Non-Habitual Resident, Portugal)
Portugal's preferential tax regime for inbound residents, offering 10 years of…Ler a definição →Ordinary residence (Ireland)
Irish concept: a stickier 3-year residency statusLer a definição →Physical Presence Test
An IRS test for the FEIELer a definição →PPA (Permanent Place of Abode)
Abbreviated form of 'permanent place of abode', a year-round dwelling that…Ler a definição →Remittance basis
Tax regime in Ireland and (historically) the UK where foreign income…Ler a definição →Schengen Area
A 29-country passport-free zone in EuropeLer a definição →SPT (Substantial Presence Test)
IRS day-count test for non-citizen US tax residencyLer a definição →SRT (UK Statutory Residence Test)
The UK's three-stage residency testLer a definição →Statutory residence
Tax residency triggered by a fixed day-count threshold (often combined with…Ler a definição →Tax home
Your principal place of business, employment, or post of dutyLer a definição →Tie-breaker rule
Tax-treaty provision that decides residency when both countries claim you as…Ler a definição →Wohnsitz
German tax-residency conceptLer a definição →