Cư trú thuế,
bằng ngôn ngữ dễ hiểu.
32 thuật ngữ, mỗi thuật ngữ có trang riêng, liên kết chéo tới các hướng dẫn chuyên sâu và công cụ tính. Từ abode đến Wohnsitz.
183-day rule
The most common tax-residency threshold worldwide: spending more than half a year in a country typically triggers tax residency.
Đọc định nghĩa →Abode (permanent place of)
A dwelling permanently maintained by a taxpayer, suitable for year-round use. Triggers statutory residence in many US states (NY, NJ, MA, CT, PA).
Đọc định nghĩa →Bona Fide Residence Test
An IRS test for the Foreign Earned Income Exclusion: bona fide residence in a foreign country for an uninterrupted tax year.
Đọc định nghĩa →Casa habitación
Mexican tax-residency concept: a home maintained in Mexico that triggers residency, broader than 'principal residence'.
Đọc định nghĩa →Center of vital interests
A tax-treaty tie-breaker step: where your personal and economic ties are stronger when both countries claim you.
Đọc định nghĩa →Closer connection exception
An exception to the US Substantial Presence Test for non-citizens with stronger ties to a foreign country. Filed via Form 8840.
Đọc định nghĩa →Contact period (Ohio)
Ohio-specific residency unit: a portion of two consecutive days during which you were in Ohio overnight.
Đọc định nghĩa →Contemporaneous records
Records created at or near the time of the events they describe. Far more credible to auditors than reconstructions.
Đọc định nghĩa →Convenience of employer rule
A state rule that taxes non-resident remote workers as if their work were performed in the employer's state. Used by NY, NJ, NE, PA, DE, AR, OR, and (in scenarios) CT.
Đọc định nghĩa →Declaration of Domicile
A sworn statement filed with a Florida county clerk declaring Florida as your permanent home. ~$10, dated public record, central to FL domicile defenses.
Đọc định nghĩa →Departure tax (exit tax)
Tax on certain unrealized gains imposed when you cease to be a tax resident. Used by Canada, Australia, France (within EU), Japan, and others.
Đọc định nghĩa →Domicile
Your true, fixed, and permanent home, the place where, when absent, you intend to return. Not the same as residency.
Đọc định nghĩa →FEIE (Foreign Earned Income Exclusion)
An IRS exclusion of up to ~$130K (2026) of foreign earned income for Americans abroad. Requires either Bona Fide Residence or Physical Presence (330-day) qualification.
Đọc định nghĩa →Foyer
French tax-residency concept: the habitual home of you or your family. Triggers French residency without requiring 183 days.
Đọc định nghĩa →Gewöhnlicher Aufenthalt
German tax-residency concept: habitual abode established by 6+ consecutive months of presence in Germany.
Đọc định nghĩa →Habitual abode
A tax-treaty tie-breaker step: the country where you usually live. Decided primarily by day counts.
Đọc định nghĩa →Homestead exemption
A property-tax reduction for owner-occupied primary residences. Filing for it in your new state is part of every domicile-change checklist.
Đọc định nghĩa →Impatriate regime (Italy)
Italian tax break: 50–60% reduction in taxable employment income for qualifying inbound workers, for 5 years (extendable to 10).
Đọc định nghĩa →Lump-sum taxation (forfait fiscal)
Swiss regime that taxes qualifying foreigners on a deemed lifestyle expense rather than actual income.
Đọc định nghĩa →Millionaire's Tax
Massachusetts 4% surtax on personal income over $1 million, effective 2023. On top of the 5% base rate.
Đọc định nghĩa →NHR (Non-Habitual Resident, Portugal)
Portugal's preferential tax regime for inbound residents, offering 10 years of favorable treatment. Closed to new applicants in 2024 but with grandfathering.
Đọc định nghĩa →Ordinary residence (Ireland)
Irish concept: a stickier 3-year residency status. Continues for 3 years after departing Ireland.
Đọc định nghĩa →Physical Presence Test
An IRS test for the FEIE: 330 full days of foreign-country presence during any 12-month period.
Đọc định nghĩa →PPA (Permanent Place of Abode)
Abbreviated form of 'permanent place of abode', a year-round dwelling that triggers statutory residence under New York's 184-day rule.
Đọc định nghĩa →Remittance basis
Tax regime in Ireland and (historically) the UK where foreign income is taxed only when remitted to the country.
Đọc định nghĩa →Schengen Area
A 29-country passport-free zone in Europe. Non-EU citizens can spend at most 90 days in any 180-day rolling window.
Đọc định nghĩa →SPT (Substantial Presence Test)
IRS day-count test for non-citizen US tax residency. 3-year weighted formula: current + 1/3 prior + 1/6 two-years-prior ≥ 183.
Đọc định nghĩa →SRT (UK Statutory Residence Test)
The UK's three-stage residency test: automatic non-resident tests, automatic resident tests, then a sufficient-ties test.
Đọc định nghĩa →Statutory residence
Tax residency triggered by a fixed day-count threshold (often combined with an abode test), independent of domicile.
Đọc định nghĩa →Tax home
Your principal place of business, employment, or post of duty. Required for the closer-connection exception and FEIE qualification.
Đọc định nghĩa →Tie-breaker rule
Tax-treaty provision that decides residency when both countries claim you as a resident under their domestic rules.
Đọc định nghĩa →Wohnsitz
German tax-residency concept: a dwelling maintained in Germany under circumstances suggesting intent to keep using it.
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