Forex glossary
Tax residency
A status determined under a country's domestic tax rules that affects the scope of taxation. More than one country can claim residence; an applicable treaty may resolve a conflict. Broker location or a visa alone is not a universal test.
Illustrative example
How does it work in practice?
In a hypothetical year, a person has a home and work connections in two countries. Check each country's residence rules and any applicable treaty; “under 183 days” alone does not settle every country's answer.
A case to work through
Two countries, two sets of rules
A fictional person has a home and work in two countries, including Poland.
- Collect presence dates and evidence of personal and economic connections.
- Check both countries' rules and any applicable treaty if claims conflict.
What follows? Do not select residence from the platform's address.
Example boundary: This determines neither individual residence nor a particular treaty's outcome.
A useful distinction
Tax residency / PIT-38 (Poland)
PIT-38 is a Polish return; residence affects the scope of tax obligations.
Check your understanding
Organize residence evidence without applying a universal day-count test.
Show the answer and explanation
No, assess other tests and applicable treaty
Day count alone does not settle every case.
Poland: records, instruments and residence
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Read the fuller explanation
Related terms
Sources and documentation
- oecd.org
- gov.uk
- Dochody z pracy wykonywanej za granicą – rezydencja podatkowa
Describes Polish residence tests and an applicable treaty's role in dual-residence conflicts.
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The example illustrates the mechanism. Check current account conditions and instrument specifications with the provider.