Table of contents
The pages on Tax Residency Guide are general information about how tax residency and the tax systems of different countries work. They are not tax, legal, financial or investment advice, and reading them does not create a client relationship with us or with any adviser named on the site.
Rules change, and they depend on you
Tax rates, thresholds, regimes and deadlines change, often at short notice, and how they apply depends on your residence history, domicile, family, assets and the treaties involved. We show when each page’s rules were last checked and link to the primary sources we used. Always check the current legislation and official guidance, and take advice from a qualified adviser in each country involved, before you move, sell assets, make gifts or restructure.
Expert reviewers
When a page says it was reviewed by an adviser, that adviser checked the page for accuracy at the date shown. They have not reviewed your circumstances, and the review is not personal advice.
Third-party links
We link to tax authorities, legislation and, in some cases, firms that may pay us a referral fee. We aren’t responsible for the content, services or availability of third-party sites. See how we make money.
Liability
To the extent permitted by law, we are not liable for any loss arising from reliance on information on this site. Nothing in this disclaimer limits liability that cannot be limited by law.