SözlükVergi mukimliği,
Vergi mukimliği,
sade bir dille.
32 terim, her biri kendi sayfasında, ayrıntılı rehberlere ve hesaplayıcılara bağlı. Örneğin abode ve 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 worldwideTanımı okuyun →Abode (permanent place of)
A dwelling permanently maintained by a taxpayer, suitable for year-round useTanımı okuyun →Bona Fide Residence Test
An IRS test for the Foreign Earned Income ExclusionTanımı okuyun →Casa habitación
Mexican tax-residency conceptTanımı okuyun →Center of vital interests
A tax-treaty tie-breaker stepTanımı okuyun →Closer connection exception
An exception to the US Substantial Presence Test for non-citizens with…Tanımı okuyun →Contact period (Ohio)
Ohio-specific residency unitTanımı okuyun →Contemporaneous records
Records created at or near the time of the events they…Tanımı okuyun →Convenience of employer rule
A state rule taxing non-resident remote workers as though the work…Tanımı okuyun →Declaration of Domicile
A sworn statement filed with a Florida county clerk declaring Florida…Tanımı okuyun →Departure tax (exit tax)
Tax on certain unrealized gains imposed when you cease to be…Tanımı okuyun →Domicile
Your true, fixed, and permanent home, the place where, when absent…Tanımı okuyun →FEIE (Foreign Earned Income Exclusion)
An IRS exclusion of up to ~$130K (2026) of foreign earned…Tanımı okuyun →Foyer
French tax-residency conceptTanımı okuyun →Gewöhnlicher Aufenthalt
German tax-residency conceptTanımı okuyun →Habitual abode
A tax-treaty tie-breaker stepTanımı okuyun →Homestead exemption
A property-tax reduction for owner-occupied primary residencesTanımı okuyun →Impatriate regime (Italy)
Italian tax break: a 50–60% reduction in taxable employment income for…Tanımı okuyun →Lump-sum taxation (forfait fiscal)
Swiss regime that taxes qualifying foreigners on a deemed lifestyle expense…Tanımı okuyun →Millionaire's Tax
Massachusetts 4% surtax on personal income over $1 million, effective 2023Tanımı okuyun →NHR (Non-Habitual Resident, Portugal)
Portugal's preferential tax regime for inbound residents, offering 10 years of…Tanımı okuyun →Ordinary residence (Ireland)
Irish concept: a stickier 3-year residency statusTanımı okuyun →Physical Presence Test
An IRS test for the FEIETanımı okuyun →PPA (Permanent Place of Abode)
Abbreviated form of 'permanent place of abode', a year-round dwelling that…Tanımı okuyun →Remittance basis
Tax regime in Ireland and (historically) the UK where foreign income…Tanımı okuyun →Schengen Area
A 29-country passport-free zone in EuropeTanımı okuyun →SPT (Substantial Presence Test)
IRS day-count test for non-citizen US tax residencyTanımı okuyun →SRT (UK Statutory Residence Test)
The UK's three-stage residency testTanımı okuyun →Statutory residence
Tax residency triggered by a fixed day-count threshold (often combined with…Tanımı okuyun →Tax home
Your principal place of business, employment, or post of dutyTanımı okuyun →Tie-breaker rule
Tax-treaty provision that decides residency when both countries claim you as…Tanımı okuyun →Wohnsitz
German tax-residency conceptTanımı okuyun →