Tax Residency

Since April 2013, the UK introduced its Statutory Residence Test (SRT) to assess whether you are a UK resident for tax purposes in a particular tax year. The overriding test is that you will be considered UK resident if you stay in the UK for 183 days or more in the tax year.

US income taxation, based on residence, applies to US citizens and US residents. US residence is determined under two test as follows:

a) Substantial presence test

The substantial presence test calculates residence based on the number of days an individual spends in the US over a three-year period. An individual who is in the US 183 or more days in the current year or for 183 days or more during a three-year period calculated using a weighted average formula is a US resident for income tax purposes.

b) Green card test

The green card test is based on an individual's US immigration status and treats a person as a resident for US income tax purposes if the individual obtains lawful permanent resident status (eg by holding a green card). A person who is not a US citizen and fails the substantial presence test and the green card test is considered a US non-resident alien for income tax purposes.

Individuals are considered ordinary residents in Austria if:

- They live in Austria for more than six months during the year (habitual place of abode) or

- They have a residence available in Austria

An individual is considered to be a tax resident of Cyprus if he or she is present in Cyprus for, in aggregate, more than 183 days in any calendar year.

Individuals with a habitual place of abode in Germany, are deemed to be tax resident if the individual's stay in Germany exceeds six months. Such individuals will be deemed resident for the entire period of their stay in Germany, including any brief interruptions.

Individuals are treated as resident in a year if present in India:

- For 182 days during the year (1 April to 31 March) or

- For 60 days during the year and 365 days during the preceding four years

Individuals are treated as tax resident for a tax year if present in Ireland for:

- A total of 183 days or more in the tax year or

- A total of 280 days or more in aggregate in the current tax year and the preceding year

Individuals are considered to be a resident in Italy for tax purposes if they are present for more than 183 days in any calendar year and meet at least one of the following conditions:

a) Where an individual is registered under the Italian Office of the Resident Population.

b) Where an individual has established their place of business and family life in Italy.

c) Where the individual has their habitual abode.

Individuals are considered tax resident in New Zealand if they meet either of the following conditions:

a) They have a permanent place of abode in New Zealand, regardless of whether they also have a permanent place of abode in another country; or

b) They are physically present in New Zealand for more than 183 days in any 12-month period.

Individuals are considered tax resident in Poland if either of the following are met:

a) The individual has the centre of their personal or economic interests in Poland or

b) Stay in Poland for a period exceeding 183 days in a given tax year.