詞彙表稅務居住，
稅務居住，
用白話說清楚。
33 個詞彙，每個都有獨立頁面，並與深度指南和計算器相互連結。 從 abode 到 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 worldwide閱讀定義 →Abode (permanent place of)
A dwelling permanently maintained by a taxpayer, suitable for year-round use閱讀定義 →Bona Fide Residence Test
An IRS test for the Foreign Earned Income Exclusion閱讀定義 →Casa habitación
Mexican tax-residency concept閱讀定義 →Center of vital interests
A tax-treaty tie-breaker step閱讀定義 →Closer connection exception
An exception to the US Substantial Presence Test for non-citizens with…閱讀定義 →Contact period (Ohio)
Ohio-specific residency unit閱讀定義 →Contemporaneous records
Records made at or near the time of the events they…閱讀定義 →Convenience of employer rule
A state rule taxing non-resident remote workers as though the work…閱讀定義 →Declaration of Domicile
A sworn statement filed with a Florida county clerk declaring Florida…閱讀定義 →Departure tax (exit tax)
Tax on certain unrealized gains imposed when you cease to be…閱讀定義 →Domicile
Your true, fixed, and permanent home, the place where, when absent…閱讀定義 →FEIE (Foreign Earned Income Exclusion)
An IRS exclusion of up to ~$130K (2026) of foreign earned…閱讀定義 →Foyer
French tax-residency concept閱讀定義 →Gewöhnlicher Aufenthalt
German tax-residency concept閱讀定義 →Habitual abode
A tax-treaty tie-breaker step閱讀定義 →Homestead exemption
A property-tax reduction for owner-occupied primary residences閱讀定義 →Impatriate regime (Italy)
Italian tax break: a 50–60% reduction in taxable employment income for…閱讀定義 →Lump-sum taxation (forfait fiscal)
Swiss regime that taxes qualifying foreigners on a deemed lifestyle expense…閱讀定義 →Millionaire's Tax
Massachusetts 4% surtax on personal income over $1 million, effective 2023閱讀定義 →NHR (Non-Habitual Resident, Portugal)
Portugal's preferential tax regime for inbound residents, offering 10 years of…閱讀定義 →Ordinary residence (Ireland)
Irish concept: a stickier 3-year residency status閱讀定義 →Passive residency (Andorra)
Andorra's residence permit for people who live there without working locally…閱讀定義 →Physical Presence Test
An IRS test for the FEIE閱讀定義 →PPA (Permanent Place of Abode)
Abbreviated form of 'permanent place of abode', a year-round dwelling that…閱讀定義 →Remittance basis
Tax regime in Ireland and (historically) the UK where foreign income…閱讀定義 →Schengen Area
A 29-country passport-free zone in Europe閱讀定義 →SPT (Substantial Presence Test)
IRS day-count test for non-citizen US tax residency閱讀定義 →SRT (UK Statutory Residence Test)
The UK's three-stage residency test閱讀定義 →Statutory residence
Tax residency triggered by a fixed day-count threshold (often combined with…閱讀定義 →Tax home
Your principal place of business, employment, or post of duty閱讀定義 →Tie-breaker rule
Tax-treaty provision that decides residency when both countries claim you as…閱讀定義 →Wohnsitz
German tax-residency concept閱讀定義 →