Many of the EU countries that I know require one to stay in their territory for 183 days before one become eligible for paying income tax.

Amusing that A, B and C are among the EU countries that have this rule in their tax code, and that I am originally a citizen of A and I am self-employed. I work online and my clients are from all over the world: In any given year, I stay 100 days in A, 100 days in B and 165/6 days in C. So where am I obliged to pay income tax? apparently Nowhere!

Does this plan work? If yes, where can be A, B and C? If not, why not? and where should I pay taxes at the end of the year?

marked as duplicate by Dirty-flow, Gagravarr, Mark Mayo Dec 17 '14 at 9:53

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  • Most places have the 1/2 year rule as one of the criteria, but not the only one, so I suspect your country of citizenship will tax you if no-one else gets you on time spent – Gagravarr Dec 16 '14 at 23:10
  • Do you know or are you asking? The way you wrote the question is a bit disconcerting but as far as I know your assumptions are simply wrong. – Gala Dec 17 '14 at 0:19
  • guys my situation is different from the one you in the link, as I don't have work contract in any of the countries that I want to stay. – joat Dec 17 '14 at 11:12

Without naming A, B or C, we have no way of checking that but your assumption is probably wrong. Many countries do in fact require you to pay income taxes on your worldwide income if you stay there more than 183 days in a year. But you can also be (partially or completely) liable in many other ways like having your main home in the country, having most of your clients there, etc.

That's completely different from requiring you to stay 183 days to become liable to pay taxes. I am not sure I know any country like that. (Incidentally, it's unusual to think of this as becoming “eligible to pay taxes” since being liable in one country does not automatically free you from other obligations and even when there is a tax treaty you rarely get to choose where you have to pay taxes).

See also Where can I be tax resident when I don't stay in any EU-country longer that 6 months a year? and As a digital nomad, is it possible to live such that one owes no tax obligation?

  • some the countries that I know have this 183 day rule are: France, Belgium, Luxembourg, Ireland, Spain,... – joat Dec 17 '14 at 11:14
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    @joat That's what I suspected. I am positive that France does not have a 183 day rule in the sense you described. It's only one of many tests (and not even described in that way AFAIK). For example, if France is the country where you would spend 165 days in your scenario, you would be fully liable for income tax on your yearly worldwide income. – Gala Dec 17 '14 at 13:21
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    The 183 day may not apply to France but it definitly does about many other EU countries. For example See revenue.ie/en/personal/circumstances/moving/tax-residence.html , justlanded.com/english/Luxembourg/Luxembourg-Guide/Money/…, thinkspain.com/hottopics/residencytax – joat Dec 17 '14 at 13:46
  • @joat Possibly and I certainly don't know all the rules in Luxembourg or Ireland, but since you badly misunderstood the French rules, I would consider the possibility that you might be wrong about other countries too. – Gala Dec 17 '14 at 13:47
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    The website on Luxembourg is pretty clear: "As a rule, residents are taxed on their world-wide income, while non-residents are taxed only on income originating in the local country." <-- If you're not a resident, you'll pay tax on the income you generated whilst you were there. – Dexter Jan 19 '15 at 14:00

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