GlosarRezidența fiscală,
Rezidența fiscală,
în limbaj clar.
32 de termeni, fiecare cu pagina lui, conectați la ghiduri detaliate și calculatoare. De la abode la 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 worldwideCitește definiția →Abode (permanent place of)
A dwelling permanently maintained by a taxpayer, suitable for year-round useCitește definiția →Bona Fide Residence Test
An IRS test for the Foreign Earned Income ExclusionCitește definiția →Casa habitación
Mexican tax-residency conceptCitește definiția →Center of vital interests
A tax-treaty tie-breaker stepCitește definiția →Closer connection exception
An exception to the US Substantial Presence Test for non-citizens with…Citește definiția →Contact period (Ohio)
Ohio-specific residency unitCitește definiția →Contemporaneous records
Records created at or near the time of the events they…Citește definiția →Convenience of employer rule
A state rule taxing non-resident remote workers as though the work…Citește definiția →Declaration of Domicile
A sworn statement filed with a Florida county clerk declaring Florida…Citește definiția →Departure tax (exit tax)
Tax on certain unrealized gains imposed when you cease to be…Citește definiția →Domicile
Your true, fixed, and permanent home, the place where, when absent…Citește definiția →FEIE (Foreign Earned Income Exclusion)
An IRS exclusion of up to ~$130K (2026) of foreign earned…Citește definiția →Foyer
French tax-residency conceptCitește definiția →Gewöhnlicher Aufenthalt
German tax-residency conceptCitește definiția →Habitual abode
A tax-treaty tie-breaker stepCitește definiția →Homestead exemption
A property-tax reduction for owner-occupied primary residencesCitește definiția →Impatriate regime (Italy)
Italian tax break: a 50–60% reduction in taxable employment income for…Citește definiția →Lump-sum taxation (forfait fiscal)
Swiss regime that taxes qualifying foreigners on a deemed lifestyle expense…Citește definiția →Millionaire's Tax
Massachusetts 4% surtax on personal income over $1 million, effective 2023Citește definiția →NHR (Non-Habitual Resident, Portugal)
Portugal's preferential tax regime for inbound residents, offering 10 years of…Citește definiția →Ordinary residence (Ireland)
Irish concept: a stickier 3-year residency statusCitește definiția →Physical Presence Test
An IRS test for the FEIECitește definiția →PPA (Permanent Place of Abode)
Abbreviated form of 'permanent place of abode', a year-round dwelling that…Citește definiția →Remittance basis
Tax regime in Ireland and (historically) the UK where foreign income…Citește definiția →Schengen Area
A 29-country passport-free zone in EuropeCitește definiția →SPT (Substantial Presence Test)
IRS day-count test for non-citizen US tax residencyCitește definiția →SRT (UK Statutory Residence Test)
The UK's three-stage residency testCitește definiția →Statutory residence
Tax residency triggered by a fixed day-count threshold (often combined with…Citește definiția →Tax home
Your principal place of business, employment, or post of dutyCitește definiția →Tie-breaker rule
Tax-treaty provision that decides residency when both countries claim you as…Citește definiția →Wohnsitz
German tax-residency conceptCitește definiția →