Residence right
Permits entry or stay; it does not automatically determine tax residence.
PRIVATE CLIENTS · 02 · TAX RESIDENCE
What changes for tax when you move?
Planning a move, keeping another home, or running a business across borders? See which personal and company ties need review before you decide. Your tax advisers receive one documented account of the facts.
NBF coordinates the decision and supporting evidence. Qualified advisers in the relevant countries provide the tax and legal opinions.
- 01One view across countries
- 02Personal and company questions separated
- 03Evidence planned early
- 04Adviser questions clearly assigned
DIRECT ANSWER
See the open questions before you move.
You receive one documented view of your ties: homes, family, days spent in each country, wealth and company management. It becomes a country-specific brief with evidence and questions for qualified advisers. You can act once the open tax consequences have been assessed.
Personal tax residence
Arises under domestic law and may require treaty analysis when more than one country claims residence.
Corporate status
Management, permanent establishments, and substance are separate tests.
WORK PRODUCT
What you can use to make the decision.
Depending on the engagement, you receive a clear basis for next steps, professional opinions, and decisions.
One view of your cross-border ties
Personal, family, company, and wealth facts are brought into one documented picture.
Adviser brief
Country-specific questions, documents, and assumptions for qualified tax and legal advisers.
Evidence and presence calendar
Which records need to be kept as plans unfold and who holds them.
Open questions and review points
Confirmed positions, remaining uncertainty, and events requiring fresh professional review.
WHEN THIS WORK BECOMES RELEVANT
Which situation looks familiar?
Family, business, and wealth rarely move in step. Start with what you want to achieve and what your real life can support.
You are moving but keeping another home.
The intended position is tested against continuing ties, actual use, and the evidence required.
You manage a company across borders.
Personal residence, corporate management, permanent establishments, and distributions are kept distinct.
Your family lives in more than one country.
Conflicting adviser assumptions become visible early and are resolved through one shared brief.
BEFORE YOU DECIDE
Five questions for your decision.
See which rules support your plan and where specialist advice is needed. Make your choice on facts rather than assumptions.
Review fieldKey questionWhat you receive
01Personal facts
Key questionWhere are homes, family, daily life, and economic interests actually anchored?
What you receiveTies and center-of-life matrix
02Time & movement
Key questionWhich days, transitions, and interruptions can be evidenced?
What you receivePresence calendar and evidence plan
03Business
Key questionWhere are material decisions prepared, made, and implemented?
What you receiveManagement and substance brief
04Wealth & reporting
Key questionWhich accounts, holdings, income, and reporting duties touch which countries?
What you receiveAsset and reporting map
05Professional validation
Key questionWhich domestic rules and treaties must each adviser confirm?
What you receiveJurisdiction-specific question set
CONTROLLED SEQUENCE
Function and facts first; country, program, and implementation follow.
The sequence protects against an early product decision that later fails because of tax status, presence, family, banking, or evidence.
- 01
Define the target state
Set the intended center of life, timeline, and non-negotiable family or business conditions.
- 02
Map your cross-border ties
Existing and intended ties are documented country by country.
- 03
Test conflicts
Dual residence, company management, reporting, and transition periods are flagged.
- 04
Brief advisers
Each adviser receives the same facts and clearly assigned questions.
- 05
Control implementation
Evidence, deadlines, and deviations are managed against the validated target state.
ROLES & RESPONSIBILITY
Who is responsible for each decision.
Each conclusion remains assigned to the party professionally and legally responsible for it.
Decision coordination
Captures the complete facts, exposes dependencies, and coordinates professional questions.
Professional opinion
Confirm tax and legal consequences in their respective jurisdictions.
Facts & implementation
Provides complete information and aligns actual conduct with the validated position.
A residence card, deregistration, or foreign company alone does not prove the tax position.
CORRECT CLASSIFICATION
Where would you like to go deeper next?
Compare specific routes or explore the questions that shape your decision.
PRIMARY SOURCES & REVIEW STANDARD
Legal effect is checked against competent authorities—not sales claims.
Sources reviewed September 15, 2026. Specific rules are reverified with authorities and qualified advisers before a decision.
01↗02↗03↗
OECD · Tax residency
Country-specific tax-residency information in the CRS context.
OECD · Model Tax Convention
Reference framework for treaty questions; applicability requires professional review.
European Commission · Taxation
Official entry point for EU tax matters and administrative cooperation.
FAQ
Common questions before the first decision.
Does a Golden Visa make me tax resident there?
Not automatically. Residence rights and tax residence follow different rules and must be assessed separately against the actual facts.
Is staying below 183 days enough?
No. Day counts are only one possible connection. Homes, family, economic interests, and domestic special rules may also matter.
Can NBF confirm my tax residence?
No. NBF prepares the cross-border facts and coordinates qualified advisers; their professional opinions remain clearly separate.
Why must my company be included?
A personal move may affect company management, permanent establishments, substance, payroll, distributions, and banking.
When should the work start?
Before the move, before material corporate decisions, and before creating facts that are difficult to reverse.
NEXT STEP
Resolve the tax questions before your next step creates new facts.
When several countries, companies, or family interests intersect, we first assess engagement fit and define the required professional interfaces.