Minimum "home" criteria for tax residency

zzzzzz · Feb 23, 2024

Tax treaties have a "home available at all times" criteria written in them, what is the minimum criteria that you have home in that country and is considered legit for every taxman?

- minimum size, how many m2 of space?
- Owned? Rented? Does it have to be 12-month contract or less?
- Own/renting just a room and not whole apartment?
- Friend's place with their permission you can live there?
...

Larin · Feb 23, 2024

I have heard of cases where the last one was sufficient. If you are talking about Germany in particular, which has this requirement it can be interpreted very liberally. Ie a good in parent's house where you stay occasionally, but remains empty otherwise. Or indeed, a room at your girlfriend's place where you stay sometimes, but have access to.

Sols · Feb 23, 2024

It's usually not defined, so that the authorities can interpret the law as necessary in each circumstance. Even when it is defined, there's a generic carve out that the tax authorities can use.

The more specific you make something, the easier it is to find loopholes and ways around it. Tax authorities know this.

Don · Feb 23, 2024

Sols said:
It's usually not defined, so that the authorities can interpret the law as necessary in each circumstance. Even when it is defined, there's a generic carve out that the tax authorities can use.

The more specific you make something, the easier it is to find loopholes and ways around it. Tax authorities know this.

Indeed the context is important here.
Often when you are deregistering yourself for tax purposes from certain jurisdictions, you will be questioned with things like:
1) do you have a spouse
2) is the spouse coming with you when you are leaving the country

If you answer yes to 1st and no to 2nd question you clearly still have a home in the country.

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Minimum "home" criteria for tax residency

zzzzzz

Larin

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Sols

Don

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