Rules governing tax residence
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.
Last updated: 26 September 2017
Antigua and Barbuda
| Cook Islands||Grenada||Liechtenstein||Panama||South Africa|
|Croatia||Hong Kong (China)||Luxembourg||Portugal||Sweden|
|Czech Republic||India||Malta||Russian Federation||Trinidad and Tobago|
|Denmark||Indonesia||Marshall Islands||Saint Kitts and Nevis||Turkey|
|Dominica||Ireland||Mauritius||Saint Lucia||Turks and Caicos Islands|
|Estonia||Isle of Man||Mexico||Saint Vincent and the Grenadines||United Arab Emirates|
British Virgin Islands
|Faroe Islands||Israel||Monaco||Samoa||United Kingdom|
|Finland||Italy||Montserrat||San Marino||United States|
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.