Reference
Tax Residency and Treaty Terms
Residence, treaties and credits are separate steps in one question. These entries explain each term, what it depends on and what to verify before relying on it.
How to use this reference
Read the entry for the concept that decides your case, then open the paired calculator and enter your own figures. The entries describe the structure of each rule; the threshold and the formula come from the destination.
Anything that depends on residence, nationality or the date is marked as such. Confirm it with the tax authority or a local adviser before filing or moving.
All 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.