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