Residency
Residence permit
A residence permit is an immigration authorisation issued by a government allowing a foreign national to live in its territory for a defined period under stated conditions. It governs the right to be present and sometimes to work, and it does not by itself determine tax residence.
In plain terms: Permission to live somewhere. Not the same as being taxed there.
Why it matters
The distinction between a permit and tax residence is the most expensive confusion in cross-border planning. They are issued by different authorities on different tests, and holding one without the other is common in both directions.
Common misunderstanding
Assuming the permit's presence requirement is the number that matters. The permit has one condition for staying valid; the tax authority has a separate test for residence; and the naturalisation route has a third for counting years. All three can be different.
Read the full guideWhere to move, and what it does to your tax