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Iceland 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：

• 永久居留（法律上的住所）在冰岛根据《所得税法》第 1 条规定，会产生无限纳税义务
• 在冰岛停留超过12个月中的183天，从抵达之日起即产生税务居民身份
• 在冰岛停留时间少于十二个月中的六个月，仅对冰岛来源的收入产生有限的税务责任

冰岛没有投资移民或公民身份；通常情况下，自费外国人需要雇主担保的工作居留许可才能长期居留，而长期远程工作（数字游民）签证仅允许停留最多 180 天，且无需冰岛身份证号或居留权。

税务居民身份通常在你离开冰岛时终止，但具有冰岛住所的前居民在离开后三年内仍需承担无限税务责任，除非他们能证明在其他国家税务居民身份，这使得解除税务居民身份的过程略有延迟。

“The general rule is that individuals and legal persons with permanent residence in Iceland have unlimited tax liability according to Article 1 and 2 of The Income Tax Act and limited tax liability is covered in Article 3 of the same law. If you stay in Iceland for less than six months in a twelve month period, your tax liability is limited. The tax liability ends as soon as the individual leaves Iceland. However, former residents, on the grounds of domicile, remain subject to unlimited tax liability for 3 years after leaving Iceland, unless they prove they have become subject to taxation in another country.” — Iceland Revenue and Customs (Skatturinn)

估算 — 与链接来源核实。 参见方法论。