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Today we'll talk about the subject of habitual abode. This comes up when people think about second residency and relocation to another country.
Who will tax you once you move to another country? Your home country or the country you relocated to? Can you be a dual tax resident?
First of all yes, you can be a tax residency of multiple countries and this can be quite tricky. Just because you set yourself up in another country doesn't automatically mean that your home country won't tax you anymore.
This is where tax treaties become useful. They have tie-breaker provisions. One of the tests in the tax treaty is about the habitual abode.
In the context of the tie-breaker rule of the OECD model tax treaty, the habitual abode is one of the criteria used to resolve the problem of dual residence. It refers to the period of time a taxpayer spends in each country.
The habitual abode is the place that you tend to return to. It's your home. Even if you live out of a suitcase you can still have a habitual abode.
You're not necessarily there any fixed period of time, but this is a place you keep coming back to.
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Author: Michael Rosmer
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