Tax
residency
Where you live, where your family is, where your center of interests is, where the source of income is and where you actually spend your life. Tax residency is determined not only by a passport, but by a set of facts.
- 183 days
- center of vital interests
- center of economic interests
- change of tax residency
- exit from residency
- double residency risks
- Spain, Portugal, Cyprus, the UAE, Switzerland, the United Kingdom, the USA