Tax
Certificate of tax residence
Also known as tax residency certificate, TRC
A certificate of tax residence is a document issued by a tax authority confirming that a named person or company was tax resident in that country for a specified period. It is the standard evidence for claiming treaty benefits and for answering a bank's or another authority's question about residence.
In plain terms: Official proof from a government that you are taxed there.
Why it matters
This is the single most useful document in cross-border planning and the one people obtain last. A residence permit is not a substitute, a lease is not a substitute, and a low-tax country that does not tax you may decline to issue one at all — which is a reason to prefer countries that will.
Common misunderstanding
Trying to get one after the question is asked. Certificates are issued for periods that have ended, on the authority's own timetable, and cannot be backdated to cover a year in which you did not meet the domestic test.
Read the full guideBecoming tax resident somewhere new