Programme guides · Portugal Golden Visa (Fund Investment) · Cyprus Permanent Residency
“Substance” of Tax Residence
Global Immigrate consultants · Published
Written by Global Immigrate consultants · Reviewed by Oscar Yip, Founder & Managing Director
Summary
Days, home, family and economic centre — not day-count alone.
Short answer: tax residence often weighs days present, permanent home, family and centre of economic interests. Staying under 183 days alone may not avoid residence. Cross-border lives need whole-picture planning.
FAQ
Split half and half?
Dual residence possible — treaty tie-breakers apply.
