Tax Map · 搬迁排名

Equatorial Guinea 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

• 在日历年内，在赤道几内亚的实际停留时间超过三个月，同时从事经济活动或提供有偿服务
• 在两个连续的日历年内，在赤道几内亚的实际居住时间超过六个月，同时从事经济活动或提供有偿服务
• 对于石油和天然气行业的个人：在一个日历年内在石油和天然气行业工作，并在赤道几内亚的实际停留时间超过三个月
• 在赤道几内亚拥有住房，作为业主、衡平业主或租户
• 在赤道几内亚拥有主要居所

对于外国个人而言，主要的合法居留途径是与已批准的居留目的（如工作、学习或其他授权居留）挂钩的标准居留许可；可获得的官方指南并未显示专门的投资者、黄金签证或数字游民通道。

税务居民身份基于实际居住时间，并结合经济活动或已支付的服务，或者，基于拥有住所或主要居所，因此，通常只需离开赤道几内亚、居住时间低于阈值，并放弃当地住所/主要居所，即可停止税务居民身份，无需承担持续的户籍或公民身份税收。

“Definition of resident. A person may be considered resident in Equatorial Guinea for tax purposes under a facts and circumstances test or under an arbitrary test, which is based on the number of days of presence in Equatorial Guinea. Under the fact and circumstances test, an individual is considered to be a tax resident of Equatorial Guinea if he or she satisfies either of the following conditions: - He or she has a dwelling in Equatorial Guinea in the capacity of owner, equitable owner or tenant, regardless of whether he or she is part of a family unit. - He or she has his or her principal residence in Equatorial Guinea. Under the arbitrary test, an individual is considered to be a tax resident of Equatorial Guinea, if he or she satisfies both of the following conditions: - He or she stays in Equatorial Guinea for more than three months in a calendar year or for more than six months within two consecutive calendar years. - He or she carries on operations or provides remunerated services in Equatorial Guinea. For individuals in the hydrocarbon sector, an individual needs to stay in Equatorial Guinea for more than three months in a calendar year to meet the arbitrary test mentioned above. Individuals who are not considered to be tax residents under the facts and circumstances or arbitrary tests are classified as tax nonresidents.” — Legacy Tax Resolution Services (summarizing Equatorial Guinea income tax law)

估算 — 与链接来源核实。 参见方法论。