Tax liability Part I

Tax residency Part 1 Tax residency for individuals Tax residency under the Personal Income Tax Act Changing tax residency Summary Tax residency is one of the basic pillars when we talk about tax planning, tax optimisation or just having a different life situation than usual. Foreign income, a foreign business, possibly a foreign residence, can all lead to a tax situation where you are tax resident in several countries at the same time. Tax residence means [...]