Tax Map · 搬迁排名

Lithuania 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：

• 立陶宛的永久居所
• 立陶宛的个人、社会或经济利益
• 在纳税期间于立陶宛停留超过 183 天
• 在两个纳税年度中超过 280 天，其中一个纳税年度超过 90 天
• 持有立陶宛公民身份，且符合条件的就业/政府支付生活费

立陶宛不提供投资签证或数字游民签证，因此自费远程工作者通常需要获得标准的临时居留许可（例如通过工作、商业/创业、学习或家庭原因），该许可虽然可以获得，但涉及正式要求和批准。

离开并非完全基于天数计算，因为立陶宛还使用永久居所和利益中心测试，因此，如果个人在搬离后仍与立陶宛保持联系，则可能仍被视为居民。但官方的个人居住标准中没有基于国籍的全球征税，也没有住所/推定住所的尾部规则，因此居住权通常在真正断绝联系并退出测试后终止。

“An individual shall be considered a resident of Lithuania for tax purposes if: 1) his permanent place of residence is in Lithuania during the tax period; 2) his personal, social or economic interests during the tax period are more likely than not to be in Lithuania than in a foreign country; 3) he is present in Lithuania for a period or periods in the aggregate of 183 days or more during the tax period; 4) he is present in Lithuania for a period or periods in the aggregate of 280 days or more during two successive tax periods and in one of those tax periods for 90 days or more; 5) he is a citizen of Lithuania and receives remuneration under an employment contract or a contract substantially corresponding to an employment contract, or his living costs in another country are covered from the state or municipal budget of Lithuania.” — State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania

估算 — 与链接来源核实。 参见方法论。