Tax Map · 搬迁排名

Montserrat 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：

• 永久居所地在蒙特塞拉特，并在基本年度内在当地有实际居住期（但全年度缺席的情况有有限例外，例如因教育、医疗、政府公务或其他经审计长接受的理由）。
• 在基本年度内在蒙特塞拉特实际居住不少于 183 天
• 在基本年度内，在蒙特塞拉特实际居住一段时间，并且该时间段与前一年或后一年紧接的实际居住时间段连续，而该时间段本身符合183天测试

对于被动收入/高净值人士，没有投资或永久居留途径，但自费的远程工作者可以通过为期 12 个月、可续签的“远程工作者印章”（数字游民签证）在蒙特塞拉特居住，前提是他们每年从国外赚取至少 70,000 美元。

税务居民身份基于在蒙特塞拉特的实际居住和拥有永久住所；如果您离开、处置或不再拥有该地的永久住所，并且不符合183天或连续性测试，您将不再是居民，没有多年追溯规则或公民身份关联。该法案还明确指出，如果未满足任何法定居住标准，个人将被视为非税务居民。

“The Income and Corporation Tax Act Cap 17.01 (ICTA) defines residency for tax purposes. Section 40 (4) of the ICTA, in relation to a year of assessment, defines “resident of Montserrat” (which includes individuals, estate of a deceased person, trust or a body of persons), as follows: (a) in the case of an individual, that— (i) his permanent place of abode is in Montserrat and that he is physically present therein for some period of time during the basic year unless the Comptroller is satisfied that his absence throughout the whole of the basic year was for the purpose of education, medical treatment, the performance of duties on behalf of the Government or for any other purpose which, in the opinion of the Comptroller is reasonable; or (ii) he is physically present in Montserrat for not less than 183 days during the basic year; or (iii) he is physically present in Montserrat for some period of time during the basic year and that such period is continuous with a period of physical presence during the basic year for the immediately preceding or succeeding year of assessment of such duration as to qualify him for the status of a resident for such preceding or succeeding year under subparagraph (ii). ... The Income and Corporation Tax Act does not have a general rule for deeming entities as non-tax resident. However if the criteria highlighted in the definition above of a “resident in Montserrat” are not met the individual, estate of a deceased person, trust or a body of persons would be deemed as a non-resident for tax purposes.” — Inland Revenue Department, Government of Montserrat (via OECD AEOI portal)

估算 — 与链接来源核实。 参见方法论。