Tax
Centre of vital interests
Centre of vital interests is the second step of the treaty tie-breaker for individuals: the country with which a person's personal and economic relations are closer. It weighs family, social relations, occupation, political and cultural activities, place of business and the place from which property is administered.
In plain terms: Where your life actually is, judged on everything at once rather than on days.
Why it matters
It is reached only when a person has a permanent home available in both countries, and it is decided on ordinary evidence: where the family lives, where the doctor is, where the car is registered, where the club membership is. Day counts are not the test at this step.
Common misunderstanding
Assuming a spreadsheet of travel dates decides it. Two countries can both be satisfied on days and the answer still turns on where your children are at school.
Read the full guideTie-breaker rules