Translation of "Steuerwohnsitz" in English

Why do I need to provide information on my jurisdiction(s) of tax residency?

As regards dual tax residence, double taxation may be generated by the application of diverging criteria.

The next year, KLKA's tax residence was transferred from the United Kingdom to Malaysia.

Sabadell Protección is designed for only natural persons resident in Spain.

For example, a shift to a relatively flat consumption tax (with a large deductible for progressivity) would be a far simpler and more effective way to tax past wealth accumulation, especially if citizens’ tax home can be linked to the locale where their income was earned.

Under the scheme as approved by Decisions No 280/06/COL and No 412/06/COL, ship owners of qualifying ships will receive grants in respect of seafarers who are tax resident in Norway or another EEA State or citizens of an EEA State, tax liable to Norway for income earned aboard, and eligible for the seafarers tax deduction according to section 6-61 of the Tax Act, and whose wages are reported to the National Pension Insurance for Seafarers Scheme or documented separately.

Member States have entered into bilateral agreements, under which both the state where income is sourced and the state where the recipient is resident for tax purposes claim the right to impose tax on income generated by an investment.

Recent changes to tax residency rules are welcome, even if their effect may take time to assess.

The Spanish authorities contended before the Court that the scheme was open to any undertaking resident in Spain for tax purposes.

The European Commission has formally requested Ireland to amend provisions which impose an exit tax on companies when they cease to be tax residents in Ireland.

In order to prevent double taxation, you need to establish whether you are‘resident for tax purposes’ in the new country— which essentially means thatyou declare all your income there.

Any information obtained may, in certain circumstances, be exchanged by HMRC with the tax authorities of the jurisdiction in which the holder of Notes is resident for tax purposes.

You should know that if you reside outside the European Union, you must appoint a representative with a tax domicile in Portuguese territory. This can be done at any Finance Service office or through the Finance Website.

In the case of individuals, the tax domicile of taxpayers is their normal place of residence, unless otherwise specified.

The Friendly Nations Program can therefore be the ideal solution for you to make a fresh start, to invest strategically, to start a new place of residence, to start your own business or as a tax residence.

A foreigner is considered a tax resident if he/she resides in Turkey for more than six months per year and has a legal residence in the country.

You may not, however, apply if you have been tax resident in Denmark in the three years prior to starting your contract.

Request that the status of Non-Habitual Resident be attributed at the time of registering as a tax resident in Portugal, or by 31st March of the year following that in which you become a resident in Portugal.

Under Decree 84, subject to a number of important conditions being met, in the case of interest paid to individuals which qualify as beneficial owners of the interest payment and are resident for tax purposes in another Member State, Italian qualified paying agents shall report to the Italian Tax Authorities details of the relevant payments and personal information on the individual beneficial owner and shall not apply the withholding tax.

The deceased's last place of residence for tax purposes (tax residence) will determine whether Flemish, Brussels-Capital or Walloon Region legislation applies.