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: 18 November 2016

Albania_small Albania

 Canada FR

          Canada EN

Germany_small Germany Jersey_small Jersey Netherlands_small Netherlands Singapore_small Singapore

Andorra_small Andorra

 

Cayman Islands_small Cayman Islands Ghana_small Ghana Korea, Republic_small Korea New Zealand_small New Zealand Saint Martin Flag Icon ‌Sint Maarten

Anguilla_small Anguilla

 

 Chile Gibraltar_small Gibraltar Kuwait Kuwait Niue_small Niue Slovak Republic_small Slovak Republic

Antigua and Barbuda_small Antigua and Barbuda

 

 China Greece_small Greece Latvia_small Latvia Norway_small Norway Slovenia_small Slovenia

Argentina_small Argentina

 

 Colombia  Greenland Lebanon_small Lebanon Panama_small Panama South Africa_small South Africa

Aruba_small Aruba

 

Cook Islands_small Cook Islands Grenada_small Grenada Liechtenstein_smallLiechtenstein Poland_small Poland Spain_small Spain

 Australia

 

Costa Rica_small Costa Rica Guernsey_small Guernsey Lithuania_small Lithuania Portugal_small Portugal Sweden_small Sweden

 Austria

 

Croatia Croatia Hong Kong, China_small Hong Kong (China) Luxembourg_small Luxembourg  Qatar Switzerland_small Switzerland

Bahrain_small Bahrain

 

Curaçao flag Curaçao  Hungary Macau Macao (China) Romania_small Romania Bahamas_small The Bahamas

Barbados_small Barbados

 

Cyprus_small Cyprus  Iceland Malaysia_small Malaysia Russian Federation_small Russian Federation Trinidad and Tobago_small Trinidad and Tobago

 Belgium

Czech Republic_small Czech Republic  India Malta_small Malta St Kitts and Nevis flag Saint Kitts and Nevis Turkey_small Turkey

Belize_small Belize

 

 Denmark  Indonesia Marshall Islands_small Marshall Islands Saint Lucia_small Saint Lucia Turks and Caicos Islands_small Turks and Caicos Islands

Bermuda_small Bermuda

 

Dominica_small Dominica  Ireland Mauritius_small Mauritius Saint Vincent and the Grenadines_small Saint Vincent and the Grenadines  United Arab Emirates_small United Arab Emirates

 Brazil

 

 Estonia Isle of Man_small Isle of Man Mexico_small Mexico Samoa_small Samoa  United Kingdom_small United Kingdom

 British Virgin Islands flag British Virgin Islands

 

 Faroe Islands  Israel Monaco_small Monaco San Marino_small San Marino  United States_small United States

Brunei Darussalam_small Brunei Darussalam

 Finland

 

Italy_small Italy Montserrat_small Montserrat  Saudi Arabia_small Saudi Arabia ‌ Uruguay_small Uruguay

 Bulgaria

 France_small France

  Japan

 

Nauru_small Nauru Seychelles flag small Seychelles  Vanuatu_small Vanuatu

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.