OrdlistaSkatterättslig bosättning,
Skatterättslig bosättning,
på vanlig svenska.
32 begrepp, vart och ett med en egen sida, korslänkade till djupgående guider och kalkylatorer. Från abode till 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 worldwideLäs definitionen →Abode (permanent place of)
A dwelling permanently maintained by a taxpayer, suitable for year-round useLäs definitionen →Bona Fide Residence Test
An IRS test for the Foreign Earned Income ExclusionLäs definitionen →Casa habitación
Mexican tax-residency conceptLäs definitionen →Center of vital interests
A tax-treaty tie-breaker stepLäs definitionen →Closer connection exception
An exception to the US Substantial Presence Test for non-citizens with…Läs definitionen →Contact period (Ohio)
Ohio-specific residency unitLäs definitionen →Contemporaneous records
Records created at or near the time of the events they…Läs definitionen →Convenience of employer rule
A state rule taxing non-resident remote workers as though the work…Läs definitionen →Declaration of Domicile
A sworn statement filed with a Florida county clerk declaring Florida…Läs definitionen →Departure tax (exit tax)
Tax on certain unrealized gains imposed when you cease to be…Läs definitionen →Domicile
Your true, fixed, and permanent home, the place where, when absent…Läs definitionen →FEIE (Foreign Earned Income Exclusion)
An IRS exclusion of up to ~$130K (2026) of foreign earned…Läs definitionen →Foyer
French tax-residency conceptLäs definitionen →Gewöhnlicher Aufenthalt
German tax-residency conceptLäs definitionen →Habitual abode
A tax-treaty tie-breaker stepLäs definitionen →Homestead exemption
A property-tax reduction for owner-occupied primary residencesLäs definitionen →Impatriate regime (Italy)
Italian tax break: a 50–60% reduction in taxable employment income for…Läs definitionen →Lump-sum taxation (forfait fiscal)
Swiss regime that taxes qualifying foreigners on a deemed lifestyle expense…Läs definitionen →Millionaire's Tax
Massachusetts 4% surtax on personal income over $1 million, effective 2023Läs definitionen →NHR (Non-Habitual Resident, Portugal)
Portugal's preferential tax regime for inbound residents, offering 10 years of…Läs definitionen →Ordinary residence (Ireland)
Irish concept: a stickier 3-year residency statusLäs definitionen →Physical Presence Test
An IRS test for the FEIELäs definitionen →PPA (Permanent Place of Abode)
Abbreviated form of 'permanent place of abode', a year-round dwelling that…Läs definitionen →Remittance basis
Tax regime in Ireland and (historically) the UK where foreign income…Läs definitionen →Schengen Area
A 29-country passport-free zone in EuropeLäs definitionen →SPT (Substantial Presence Test)
IRS day-count test for non-citizen US tax residencyLäs definitionen →SRT (UK Statutory Residence Test)
The UK's three-stage residency testLäs definitionen →Statutory residence
Tax residency triggered by a fixed day-count threshold (often combined with…Läs definitionen →Tax home
Your principal place of business, employment, or post of dutyLäs definitionen →Tie-breaker rule
Tax-treaty provision that decides residency when both countries claim you as…Läs definitionen →Wohnsitz
German tax-residency conceptLäs definitionen →