Reference category

Tax residence

Reference material for tax residence, grouped by set and paired with working tools.

Each entry states the definition, the facts and the practical caveats before linking to the matching tool.

Reference sets in this category (1)

Tax Residency and Treaty Terms

The tests, documents and reliefs that decide who may tax cross-border income — each entry paired with the calculator that applies it.

All 10 entries

Tax Residency and Treaty Terms 10 entries

Tax residencyThe legal test that decides which country may tax your worldwide income. 183-day ruleA day-count test used by many countries, but not the only test and not always 183 days. Centre of vital interestsThe tie-breaker that weighs where your personal and economic life is centred. Double tax treatyA bilateral agreement that divides taxing rights and sets relief for cross-border income. Tax creditA credit for tax paid abroad, limited to the tax the home country would charge on that income. Foreign income exclusionA rule that leaves part of foreign earned income out of the home tax base. Exit taxA charge on unrealised gains or deferred income when tax residence ends. Social security agreementA bilateral agreement that coordinates social security coverage and contributions. Tax returnThe annual filing that reports income, residence status and reliefs. Certificate of residenceA document from a tax authority confirming where you are resident for treaty purposes.