Tax Map · 搬迁排名

Estonia 的税务居民身份

如何成为税务居民——以及如何脱离税务居民身份。

如何成为税务居民

通常在一年内居住 183 天以上 — 或以下任何一项：

• 爱沙尼亚的居住地（永久居留/居住地在爱沙尼亚）
• 在爱沙尼亚连续12个月内停留至少183天（滚动计算，任何一天都算）
• 外派驻外机构的爱沙尼亚公务员/外交官（被视为居民）
• 条约“决胜规则”可以推翻爱沙尼亚国内的居住权，如果税收条约将居住权分配给另一个国家，则该个人将被视为非居民。

爱沙尼亚没有投资移民计划，但自费的远程工作者可以通过官方的数字游民签证短期居住，或通过符合标准工作、商业或其他临时居留许可的条件来长期居住。

要终止爱沙尼亚税务居民身份，通常需要同时满足以下条件：在爱沙尼亚不再拥有住所，或者在任何 12 个月期间居住少于 183 天，并且在相关情况下，根据税收协定将居住地分配给另一个国家，同时您必须通过官方居住表格通知税务海关局。没有基于国籍或永久居所的“尾随”税，但滚动 12 个月日期测试、永久居住标准以及正式通知的必要性使得终止税务居民身份比单纯离开更为规范。

“A private individual is considered an Estonian tax resident: - if their place of residence is in Estonia; or - if they stay in Estonia for at least 183 days over the course of a period of 12 consecutive calendar months. ... In tax treaties, a certain test is normally included for resolving dual residency – a case where two countries claim the same individual to be its tax resident: - Firstly, the individual is a resident in a country where he/she has a permanent home available; - If he/she has a permanent home in both countries, the residency country would be the one where his/her personal and economic relations are closer. ... The country where you are a tax resident usually has the unlimited right to tax your worldwide income and is the one which should avoid double taxation with source countries by applying relevant domestic rules or tax treaty rules.” — Estonian Tax and Customs Board (via e-Residency / Government of Estonia)

估算 — 与链接来源核实。 参见方法论。