Is the resident a spy, a diplomat or an emigrant?

What is the difference between residents and non-residents? From the point of view of tax legislation - the period of residence in the territory of a country during a calendar year.

Why is the residence status so important? From the point of view of the tax authorities of all countries of the world, even the atoll of Vanuatu and the blessed Burundi, the resident is the source of replenishment of the budget of the region of his residence.

Resident status

In order for a person to be recognized as a resident of the country, and therefore to pay only her taxes in Russia, for example, there are a number of requirements.

Previously, a resident individual was recognized as such when he lived in the country for a calendar year. Accordingly, a non-resident was a person who did not live in the country for a whole calendar year. The new Tax Code introduced the condition of 183 days of stay in the country.

If a person lives in the country for six months, then he is a resident. This works even if a person goes to work on the offshore drilling platform on the continental shelf of Cuba, for example, for a longer period. He is still a resident of Russia. But this is only marine oil production concerns. If he works in Cuba as a resident of our intelligence, and officially as an architect, our tax legislation does not consider him a resident.

This is very important, since the Russian tax on personal income is the smallest in Europe.

Features of residency in legislation of other countries

At us all is simple - 183 days and a point. And in the UK everything is more complicated. Apparently, she has more foreign residents than in other countries, so the status required additional concretization.

First, the English will check the world residence of a person who is in doubt. If it turns out that the connection with some other country in the world is stronger than with the foggy Albion, then it means that it is not a resident. This is a convenient way, because to live in England such a person with strong ties in his homeland can only 46 days a year.

The connection is established by the availability of real estate (a family castle or a mansion near Hampton Court, for example). In the mansion, the resident must spend the night on a regular basis. Another option is family and work connections. With a child in England, the parent must spend at least 60 days a year. So in this country the resident is a traveler with family real estate, children and a dog. In a word, flexibly and variably.

And in some African countries the word "resident" does not apply to its citizens. Only to foreign, but residing in this country more than 183 days a year.

Value

By the way, the word "resident" is Latin borrowing. Happened from residentis - "sitting" or "remaining in place". In the Middle Ages, this term meant a foreign diplomat. Also, the elected representative of the colony in the pro-presidential office was called a resident. But the most intriguing value is a spy scout, who oversees the work of an agent network in the rear of the enemy.

Fate of the resident and some tricks

The resident is obliged to pay taxes on income received from all sources and in the country of permanent residence, and in other countries, and even from incomes received from offshore banks (only in Russia). There is such an exotic in international offshore planning - ship-bank-state. They say that they float a little along the Bermuda Triangle. Ten years ago, these banks still bought and sold. It is clear that for one or two operations, until the tax authorities of the counterpart countries are clear, but still.

Accordingly, the Russian resident will pay taxes even from dividends on shares of Cypriot companies in Russia. And he could have paid twice - both in Russia and Cyprus. To avoid this doubling, many countries have concluded agreements on avoidance of double taxation.