Plain-English tax-residency terms

A fiscal residence certificate issued through DNIT under the relevant procedure. General Resolution 65/2020 provides one-year validity from issuance. The certified period and the recipient’s requirements matter; it is distinct from an immigration permit.

See: Paraguay tax residency guide

Registro Único de Contribuyentes, Paraguay’s taxpayer register. Registration identifies the taxpayer and applicable obligations. It is not itself a fiscal residence certificate or a blanket tax exemption.

See: Paraguay tax residency guide

Paraguay national identity card. Issued after the residency application is approved and biometrics are taken. Your local proof of identity for banking, leases, contracts, and tax filings.

An approach that taxes income according to its source. Paraguay’s personal-income rules require classification under domestic law; a foreign client or foreign bank does not by itself make income foreign-source. Company rules require separate review.

See: Paraguay tax residency guide

The ordinary route begins with temporary residence, valid for up to two years, followed by a separate permanent application. Immigration absence rules and document expiry dates are distinct from fiscal residence and tax obligations.

The UK's framework (in force since 6 April 2013) for determining tax residency. Combines automatic non-resident tests (e.g. fewer than 16 days in the UK if you were resident any of the prior 3 years) with the "sufficient ties" test counting UK home, family, accommodation, 40-day work, and 90+-day patterns. Specific, mechanical, and well-litigated.

See: European nomad tax playbook

German exit tax. It can apply to qualifying ownership interests when statutory conditions are met. An adviser must review the holdings, residence history and proposed move rather than assuming every departure triggers the same charge.

See: European nomad tax playbook

Spanish principle that tax residents are taxed on worldwide income, not just income earned in Spain. Combined with Beckham Law restrictions and Modelo 720 reporting, the Spanish exit framework is one of the more onerous in Europe.

See: European nomad tax playbook

Spain’s special tax regime for qualifying people moving to Spain. Eligibility, covered income and applicable rates require a current individual review; it is not a blanket low rate for every new resident.

Common shorthand for the 183-day rule that many countries use as one (not the only) test of tax residency. Spending 183+ days in country X usually triggers residency in X. Falling under doesn't automatically make you non-resident; countries also look at family, home, business control, and centre of vital interests.

Civil-law concept used in OECD tie-breaker rules to identify the country where your "centre of vital interests" (family, economic activity, social bonds) is located. When two countries both claim you as resident, this is one of the tests used to break the tie.

A residence-conflict rule in an applicable bilateral tax treaty. OECD-model provisions often consider permanent home, personal and economic ties, habitual abode and nationality. The actual treaty and eligibility control; not every country pair has one.

A bilateral tax treaty that allocates taxing rights and may provide relief, withholding limits and information-exchange rules. Check whether a relevant treaty exists, covers the person and income, and applies to the period in question.

Spain's municipal residency registry (Padrón Municipal). Registering or deregistering matters for proving where you actually live. The Spanish tax authority looks at padrón, utility bills and physical presence together, not any single signal.

The Common Reporting Standard for automatic financial-account information exchange. The OECD’s May 2026 update says Paraguay is preparing to commence exchanges in 2027. It does not certify an individual tax setup.

See: Is Paraguay tax residency legit?

US-specific reporting framework that requires non-US financial institutions to report on US persons' accounts. Doesn't apply to non-US persons. NomadTaxHelp does not serve US persons.

The EU list of non-cooperative jurisdictions for tax purposes. It is periodically revised. Check the Council’s current publication; list status does not determine whether a specific person’s tax arrangement is valid.

See: Is Paraguay tax residency legit?

The Financial Action Task Force sets anti-money-laundering and counter-terrorist-financing standards and publishes jurisdiction monitoring information. Its assessments are distinct from tax-residence rules and bank approval decisions.

Certified verification of a public document for international use, under the 1961 Hague Convention. Paraguay accepts apostilled documents from any signatory country. NomadTaxHelp-required apostilles: birth certificate, criminal record certificate, marriage or divorce certificate (if applicable).

Portugal’s former Non-Habitual Resident tax regime. Repealed from 1 January 2024 with transitional protections and continuing benefits for eligible existing holders. Treatment depends on the income category and applicable conditions.

See: Portugal NHR and IFICI explained

Portugal’s incentive for scientific research and innovation. It can provide a 20% rate on qualifying Portuguese employment and self-employment income over ten years, with specific eligibility and foreign-income rules.

See: Portugal NHR and IFICI explained

Cyprus has a conditional 60-day tax-residence route. Residence and non-dom status are separate concepts. Check the current Tax Department criteria and treatment of each income stream instead of treating 60 days as the only condition.

See: Portugal NHR and IFICI explained

The UAE has separate rules for personal tax residence, residence certificates and corporate taxation. Immigration permission and a company licence are not interchangeable with a personal fiscal residence determination.