ГлоссарийНалоговое резидентство,
Налоговое резидентство,
простым языком.
32 терминов, каждый на своей странице, со ссылками на подробные руководства и калькуляторы. От abode до 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 worldwideЧитать определение →Abode (permanent place of)
A dwelling permanently maintained by a taxpayer, suitable for year-round useЧитать определение →Bona Fide Residence Test
An IRS test for the Foreign Earned Income ExclusionЧитать определение →Casa habitación
Mexican tax-residency conceptЧитать определение →Center of vital interests
A tax-treaty tie-breaker stepЧитать определение →Closer connection exception
An exception to the US Substantial Presence Test for non-citizens with…Читать определение →Contact period (Ohio)
Ohio-specific residency unitЧитать определение →Contemporaneous records
Records created at or near the time of the events they…Читать определение →Convenience of employer rule
A state rule taxing non-resident remote workers as though the work…Читать определение →Declaration of Domicile
A sworn statement filed with a Florida county clerk declaring Florida…Читать определение →Departure tax (exit tax)
Tax on certain unrealized gains imposed when you cease to be…Читать определение →Domicile
Your true, fixed, and permanent home, the place where, when absent…Читать определение →FEIE (Foreign Earned Income Exclusion)
An IRS exclusion of up to ~$130K (2026) of foreign earned…Читать определение →Foyer
French tax-residency conceptЧитать определение →Gewöhnlicher Aufenthalt
German tax-residency conceptЧитать определение →Habitual abode
A tax-treaty tie-breaker stepЧитать определение →Homestead exemption
A property-tax reduction for owner-occupied primary residencesЧитать определение →Impatriate regime (Italy)
Italian tax break: a 50–60% reduction in taxable employment income for…Читать определение →Lump-sum taxation (forfait fiscal)
Swiss regime that taxes qualifying foreigners on a deemed lifestyle expense…Читать определение →Millionaire's Tax
Massachusetts 4% surtax on personal income over $1 million, effective 2023Читать определение →NHR (Non-Habitual Resident, Portugal)
Portugal's preferential tax regime for inbound residents, offering 10 years of…Читать определение →Ordinary residence (Ireland)
Irish concept: a stickier 3-year residency statusЧитать определение →Physical Presence Test
An IRS test for the FEIEЧитать определение →PPA (Permanent Place of Abode)
Abbreviated form of 'permanent place of abode', a year-round dwelling that…Читать определение →Remittance basis
Tax regime in Ireland and (historically) the UK where foreign income…Читать определение →Schengen Area
A 29-country passport-free zone in EuropeЧитать определение →SPT (Substantial Presence Test)
IRS day-count test for non-citizen US tax residencyЧитать определение →SRT (UK Statutory Residence Test)
The UK's three-stage residency testЧитать определение →Statutory residence
Tax residency triggered by a fixed day-count threshold (often combined with…Читать определение →Tax home
Your principal place of business, employment, or post of dutyЧитать определение →Tie-breaker rule
Tax-treaty provision that decides residency when both countries claim you as…Читать определение →Wohnsitz
German tax-residency conceptЧитать определение →