EU countries with a strict 6 month residency based taxation?

[rb91134]

Are there any traditionally high-tax countries in Europe at all that follow a simple 182/183 day residency based taxation system - i.e. your length of stay in the country is the ONLY criterion they use to determine whether or not you are a tax resident, and you are not a tax resident if you've spent less than that time in the country, even if you've maintained a habitual abode in that country during the year?

 

[JohnnyDoe]

Are there any traditionally high-tax countries in Europe at all that follow a simple 182/183 day residency based taxation system - i.e. your length of stay in the country is the ONLY criterion they use to determine whether or not you are a tax resident, and you are not a tax resident if you've spent less than that time in the country, even if you've maintained a habitual abode in that country during the year?

No country is so naive to do that. Be assured that any country will play all the tricks to find you liable to taxation.

 

[Sols]

While there is no country whose laws are written in the way you describe, there are countries where something similar to this can work, so long as you don't draw attention to yourself and so long as you spend the majority of your time in a single other location.

From what I've seen, you could probably get away with something like this in Sweden, Denmark, Iceland, France, and Greece. But only if you are an EU national, or at the very least have a visa valid for all of Schengen. Don't register as a resident. Don't send your kids to local schools. Don't take up public resources (get a private international health insurance).

Owning property is risky, though, as that can be a tie breaker in some cases.