What is the 183-day rule?

The 183-day rule is a rule that is used in many countries and is enshrined in many double taxation agreements. This states that a person who spends less than 183 days a year in a particular country is not considered a taxable person in that country.

Important:

However, the determination of tax liability is based on other, country-specific factors, such as tax residence, habitual residence or the center of life interests. In addition, it should be noted that the period under review for the investigation is the calendar year in some countries and a 12-month period or others in others. Other factors must be considered when considering employees. Therefore, the 183-day rule should not be used as a rule of thumb.

conclusion

The 183-day rule is an important rule for people who want to work or live abroad temporarily, but it should not be used as the sole requirement for determining tax liability locally. It is advisable to find out the specific conditions and exceptions in each country to avoid legal problems.

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