Media type · Income, residence and reliefs
Tax return
The annual filing that reports income, residence status and reliefs.
Key facts
| Reports | Income, residence and reliefs |
|---|---|
| Deadline | Set by the country |
| Withholding | Does not always remove the duty |
| Non-residents | May file on local-source income |
| Keep | Foreign tax and residence evidence |
Who has to file
Residents are commonly required to file if income exceeds a threshold or includes foreign sources. Non-residents may have to file to claim a refund, report local property income or regularise withholding.
Withholding at source settles many liabilities, but it does not automatically satisfy a filing duty. The two obligations are separate.
Frequently asked questions
Do you file in both countries?
It is possible. A treaty may allocate income and provide relief, but each country can still require its own return.
What records should be kept?
Foreign tax paid, residence evidence, income statements and the treaty position claimed, usually for several years.