Share

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. Tax residence is determined under the domestic tax laws of each jurisdiction. There might be situations where a person qualifies as a tax resident under the tax residence rules of more than one jurisdiction, and therefore is a tax resident in more than one jurisdiction. For the purposes of the CRS, Financial Institutions must ensure that Account Holders (or Controlling Persons) disclose all tax residences in the required self-certification. For the purposes of the CRS, the Account Holder (or Controlling Person) must disclose all its tax residences in the required self-certification. Kindly note that the mere right to reside in a given jurisdiction (on permanent or temporary basis) or the fact of holding citizenship of a given jurisdiction does not automatically mean that a person shall be considered a tax resident in such a jurisdiction or that, upon obtaining residency or citizenship, the tax residency is extinguished in the former jurisdiction(s) of tax residence."

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.

 

Jurisdiction-specific guidance

Last updated: 24 May 2019 (Click here for breakdown of updates)

When an asterisk is included after the name of a jurisdiction, it offers citizenship and/or residence by investment (CBI/RBI) schemes that present a high risk of being misused for circumventing CRS reporting. Further information on these schemes and related guidance for Financial Institutions is available.

 

Albania_small Albania

      Panama_small Panama*  
        Peru_small Peru  

Andorra_small Andorra

Cayman Islands_small Cayman Islands

Gibraltar_small Gibraltar Lebanon_smallLebanon Poland_small Poland Switzerland_small Switzerland

Anguilla_small Anguilla

 Chile Greece_small Greece Liechtenstein_small Liechtenstein Portugal_small Portugal  Trinidad and Tobago_small Trinidad and Tobago

Antigua and Barbuda_small Antigua and Barbuda*

 China Greenland_small Greenland Lithuania_small Lithuania   Qatar* Turkey_small Turkey

Argentina_small Argentina

 Colombia* Grenada_small Grenada* Luxembourg_small Luxembourg Romania_small Romania
Turks and Caicos Islands_small Turks and Caicos Islands*

Aruba_small Aruba

Cook Islands_small Cook Islands Guernsey_small Guernsey Macau Macao (China) Russian Federation_small Russian Federation United Arab Emirates_small United Arab Emirates*

 Australia 

Costa Rica_small Costa Rica Hong Kong, China_small Hong Kong (China) Malaysia_small Malaysia* St Kitts and Nevis flag Saint Kitts and Nevis* United Kingdom_small United Kingdom 
      Maldives_smallMaldives    

 Austria

Croatia Croatia  Hungary Malta_small Malta* Saint Lucia_small Saint Lucia* United States_small United States

Azerbaijan_small Azerbaijan

Curaçao flag Curaçao  Iceland Marshall Islands_small Marshall Islands Saint Vincent and the Grenadines_small Saint Vincent and the Grenadines Uruguay_small Uruguay

Bahamas_small The Bahamas*

Cyprus_small Cyprus*  India Mauritius_small Mauritius* Samoa_small Samoa Vanuatu_small Vanuatu* 

Bahrain_small Bahrain*

Czech Republic_small Czech Republic  Indonesia Mexico_small Mexico San Marino_small San Marino  

Barbados_small Barbados*

 Denmark  Ireland Monaco_small Monaco* Saudi Arabia_small Saudi Arabia  

 Belgium

Dominica_small Dominica* Isle of Man_small Isle of Man Montserrat_small Montserrat* Seychelles flag small Seychelles*  
 Belize_small Belize Ecuador_small Ecuador   Israel Nauru_smallNauru  Singapore_small Singapore  

Bermuda_small Bermuda

 Estonia Italy_small Italy Netherlands_small Netherlands Sint Maarten flagSint Maarten  

 Brazil

 Faroe Islands  Japan New Zealand_small New Zealand Slovak Republic_small Slovak Republic  

British Virgin Islands flag British Virgin Islands

 Finland Jersey_small Jersey Nigeria_small Nigeria Slovenia_small Slovenia  

Brunei Darussalam_small Brunei Darussalam

France_small France EN 
          France FR

Korea, Republic_small Korea  Niue_small Niue 
South Africa_small South Africa  
   

Kazakhstan_small Kazakhstan

Norway_small Norway     

Bulgaria_small Bulgaria

Germany_small Germany

Kuwait_smallKuwait

Oman_small Oman Spain_small Spain  

 Canada FR

          Canada EN

Ghana_small Ghana Latvia_small Latvia Pakistan_small Pakistan Sweden_small Sweden
 

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.