Rules governing tax residence

Overview

This section provides an overview of the tax residency rules applicable in jurisdictions that are committed to automatically exchanging information under the CRS, as provided to the OECD Secretariat by those jurisdictions. The information can be accessed by clicking on the name of the jurisdiction at the end of this page. While the jurisdictions and the OECD Secretariat endeavour to keep the information as accurate and up to date as possible, it is to be considered as preliminary guidance only.

In certain cases, Account Holders might find themselves in a position where based on the domestic rules of certain jurisdictions, they could be considered a tax resident in more than one jurisdiction. In that case, Account Holders may check whether both jurisdictions have a double tax treaty in place, which would attribute the tax residence exclusively to one of the jurisdictions.

Jurisdiction-specific guidance

Last updated: 1 April 2016

Albania_small Albania

Cayman Islands_small Cayman Islands

Ghana_small Ghana Korea, Republic_small Korea Norway_small Norway South Africa_small South Africa

Andorra_small Andorra

 

 Chile Gibraltar_small Gibraltar Kuwait_small Kuwait Poland_small Poland Spain_small Spain

Anguilla_small Anguilla

 

 China Greece_small Greece Latvia_small Latvia Portugal_small Portugal Sweden_small Sweden

Antigua and Barbuda_small Antigua and Barbuda

 

 Colombia  Greenland Liechtenstein_smallLiechtenstein  Qatar Switzerland_small Switzerland

Argentina_small Argentina

 

Cook Islands_small Cook Islands Grenada_small Grenada Lithuania_small Lithuania Romania_small Romania Bahamas_small The Bahamas

Aruba_small Aruba

 

Costa Rica_small Costa Rica Guernsey_small Guernsey Luxembourg_small Luxembourg Russian Federation_small Russian Federation Trinidad and Tobago_small Trinidad and Tobago

 Australia

 

Croatia Croatia Hong Kong, China_small Hong Kong (China) Macau Macao (China) St Kitts and Nevis flag Saint Kitts and Nevis Turkey_small Turkey

 Austria

 

Curaçao flag Curaçao  Hungary Malaysia_small Malaysia Saint Lucia_small Saint Lucia Turks and Caicos Islands_small Turks and Caicos Islands

Barbados_small Barbados

 

Cyprus_small Cyprus  Iceland Malta_small Malta Saint Vincent and the Grenadines_small Saint Vincent and the Grenadines United Arab Emirates_small United Arab Emirates

 Belgium

 

Czech Republic_small Czech Republic  India Marshall Islands_small Marshall Islands Samoa_small Samoa United Kingdom_small United Kingdom

Belize_small Belize

 

 Denmark  Indonesia Mauritius_small Mauritius San Marino_small San Marino United States_small United States

Bermuda_small Bermuda

 

Dominica_small Dominica  Ireland Mexico_small Mexico Saudi Arabia_small Saudi Arabia Uruguay_small Uruguay

 Brazil

 

 Estonia Isle of Man_small Isle of Man Monaco_small Monaco Seychelles flag small Seychelles  

British Virgin Islands flag British Virgin Islands

 

Faroe Islands  Israel Montserrat_small Montserrat Singapore_small Singapore  

Brunei Darussalam_small Brunei Darussalam

 

 Finland Italy_small Italy Netherlands_small Netherlands Saint Martin Flag Icon ‌Sint Maarten  

Bulgaria

 

France_small France  Japan New Zealand_small New Zealand Slovak Republic_small Slovak Republic  

 Canada FR

          Canada EN

 Germany_small Germany  Jersey_small Jersey  Niue_small Niue  Slovenia_small Slovenia  

Disclaimer:

The jurisdiction-specific information published on the OECD AEOI Portal do not necessarily reflect the views of the OECD. While the AEOI Portal is run by the OECD, each jurisdiction is responsible for its jurisdiction-specific content and links to its own pages. The information in this section is (i) of a general nature only and not intended to address the specific circumstances of any particular individual or entity, (ii) not necessarily comprehensive, complete, accurate or up to date, (iii) sometimes linked to external sites over which the OECD has no control and for which the OECD assumes no responsibility and (iv) not professional or legal advice. If you need specific advice, you should always consult a specialist.