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: 16 November 2017

Andorra_small Andorra

Cayman Islands_small Cayman Islands

Gibraltar_small Gibraltar Latvia_small Latvia Pakistan_small Pakistan South Africa_small South Africa

Anguilla_small Anguilla

 Chile Greece_small Greece Lebanon_small Lebanon Panama_small Panama Spain_small Spain

Antigua and Barbuda_small Antigua and Barbuda

 China  Greenland Liechtenstein_small Liechtenstein Poland_small Poland Sweden_small Sweden

Argentina_small Argentina

 Colombia Grenada_small Grenada Lithuania_small Lithuania  Portugal_small Portugal 
Switzerland_small Switzerland

Aruba_small Aruba

Cook Islands_small Cook Islands Guernsey_small Guernsey Luxembourg_small Luxembourg  Qatar  Bahamas_small The Bahamas

 Australia 

Costa Rica_small Costa Rica Hong Kong, China_small Hong Kong (China) Macau Macao (China) Romania_small Romania Trinidad and Tobago_small Trinidad and Tobago

 Austria

Croatia Croatia  Hungary Malaysia_small Malaysia Russian Federation_small Russian Federation Turkey_small Turkey

Azerbaijan_small Azerbaijan

Curaçao flag Curaçao  Iceland Malta_small Malta St Kitts and Nevis flag Saint Kitts and Nevis Turks and Caicos Islands_small Turks and Caicos Islands

Bahrain_small Bahrain

Cyprus_small Cyprus  India Marshall Islands_small Marshall Islands Saint Lucia_small Saint Lucia United Arab Emirates_small United Arab Emirates

Barbados_small Barbados

Czech Republic_small Czech Republic  Indonesia Mauritius_small Mauritius Saint Vincent and the Grenadines_small Saint Vincent and the Grenadines United Kingdom_small United Kingdom 

 Belgium

 Denmark  Ireland Mexico_small Mexico Samoa_small Samoa United States_small United States

Belize_small Belize

Dominica_small Dominica Isle of Man_small Isle of Man Monaco_small Monaco San Marino_small San Marino Uruguay_small Uruguay

Bermuda_small Bermuda

 Estonia  Israel Montserrat_small Montserrat  Saudi Arabia_small Saudi Arabia Vanuatu_small Vanuatu

 Brazil

 Faroe Islands Italy_small Italy Nauru_small Nauru Seychelles flag small Seychelles  

British Virgin Islands flag British Virgin Islands

 Finland  Japan Netherlands_small Netherlands Singapore_small Singapore  

Brunei Darussalam_small Brunei Darussalam

France_small France

Jersey_small Jersey New Zealand_small New Zealand Saint Martin Flag Icon ‌Sint Maarten  

 Bulgaria

Germany_small Germany

Korea, Republic_small Korea 

Niue_small Niue  Slovak Republic_small Slovak Republic  

 Canada FR

          Canada EN

Ghana_small Ghana Kuwait_small Kuwait Norway_small Norway  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.