Tax residency guides for the
183-day rule, SPT, Schengen & more
Plain-English explanations of the rules that decide where you owe tax. Written for individuals — not corporate tax departments.
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- International10 min read
Germany's 183-day rule and 'center of vital interests' test
Germany determines tax residency by domicile (Wohnsitz), habitual abode (gewöhnlicher Aufenthalt), or the 183-day test under treaties. Here's how each works for expats and remote workers.
Read the guide → - US States9 min read
Massachusetts 183-day rule and the Millionaire's Tax: residency for high earners
Massachusetts taxes residents at 5%, plus a 4% Millionaire's Tax surcharge above $1M. Here's how the 183-day rule and 'place of abode' test work for departing residents.
Read the guide → - US States9 min read
Connecticut residency audits: 183-day rule, abode test, and the Greenwich playbook
Connecticut audits high-earning residents who relocate to Florida or Texas with surprising aggression. Here's the 183-day statutory rule, abode test, and what auditors look for.
Read the guide → - US States10 min read
New Jersey residency rules: domicile, statutory residence, and the 183-day trap
New Jersey taxes residents at up to 10.75%. The state's residency rules mirror New York's but are sometimes audited even more aggressively. Here's how to defend your domicile claim.
Read the guide → - International10 min read
UAE and Dubai tax residency: 90 vs 183 days, and what you actually need
The UAE has 0% personal income tax, but qualifying as a tax resident takes more than landing in Dubai. Here are the 90-day and 183-day pathways and what other countries will demand to recognize your status.
Read the guide → - International10 min read
Spain's Beckham Law and 183-day rule: residency for inbound expats
Spain taxes residents at up to 47%, but the Beckham Law gives qualifying inbound workers a 24% flat rate for 6 years. Here's how the 183-day rule and Beckham Law interact.
Read the guide → - International11 min read
Portugal NHR and IFICI: residency days, eligibility, and how to track them
Portugal's NHR program closed to new applicants in 2024 but the successor IFICI regime offers similar benefits. Here's how 183 days, the habitual residence test, and ongoing-eligibility days work.
Read the guide → - Guides12 min read
The digital nomad tax guide: residency, Schengen, and the rules that catch you
Digital nomads face overlapping tax-residency rules from every country they visit. Here's the playbook for staying out of accidental tax residency while working from anywhere.
Read the guide → - US States10 min read
Texas residency for snowbirds: domicile, day counts, and what to track
Texas has no state income tax, making it a top destination for high-earners leaving California, New York, and Illinois. Here's how to establish Texas domicile and survive an old-state audit.
Read the guide → - International13 min read
The UK Statutory Residence Test (SRT) explained: ties, days, and automatic tests
The UK SRT is a complex three-stage test: automatic non-resident tests, automatic resident tests, then a sufficient-ties test. Here's how to count days, ties, and what triggers UK tax residency.
Read the guide → - US States12 min read
Florida domicile: the complete guide to changing your tax residency
Establishing Florida domicile cuts your state income tax to zero — but only if you do it correctly. Here's the documentation, day-count strategy, and audit-proofing your old state will scrutinize.
Read the guide → - US States11 min read
California's 9-month rule + facts and circumstances test, explained
California has no fixed day-count threshold for tax residency. Instead it uses a 9-month presumption plus a facts-and-circumstances test that's harder to defend than New York's 184-day rule.
Read the guide → - US States9 min read
The snowbird tax tracker guide: NY ↔ FL, NJ ↔ FL, IL ↔ FL
If you split time between a high-tax state (NY, NJ, IL, CT) and a no-tax state (FL, TX, TN), one missed day can cost you tens of thousands in state income tax. Here's how snowbirds keep their domicile claim airtight.
Read the guide → - Federal10 min read
The Substantial Presence Test, calculated step-by-step
The IRS Substantial Presence Test (SPT) is a 3-year weighted formula that determines whether non-citizens are US tax residents. Here's the formula, exemptions, and how to calculate it correctly.
Read the guide → - International8 min read
Schengen 90/180 explained: rolling windows, non-EU citizens, and how to count
The Schengen 90/180 rule is the most misunderstood tax and immigration rule in Europe. Here's how the rolling 180-day window works, with examples and a calculator-style worked example.
Read the guide → - US States11 min read
The New York 184-day rule: a survivor's guide
New York's 184-day + permanent place of abode rule is one of the most aggressively audited residency tests in the world. Here's how it works, what triggers an audit, and how to defend yourself.
Read the guide → - Guides9 min read
The 183-day rule, explained: how tax residency really works
A plain-English guide to the 183-day rule used by most countries. How a 'day' is counted, what triggers tax residency, and where the rule has surprising twists.
Read the guide →