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Namibia 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

• 在纳米比亚“通常居住”的概念，是基于个人真正的家和永久住所所在地、存放物品的地方以及其习惯性和正常居住地。
• 决定永久定居纳米比亚，使纳米比亚成为该个人的真实家园，他们临时离开后会返回该家园

纳米比亚没有“黄金签证”或直接的投资公民计划，但为自费的远程工作者提供可续签的六个月数字游民签证，此外还有标准的工作、商业或学习临时居留途径。

纳米比亚的税收体系是属地来源制，没有法定居民规则，因此，一旦个人不再是通常居住者且不再赚取纳米比亚来源的收入，他们通常就不在税收管辖范围内，可以注销税务登记。

“Namibia does not have the concept of residency in its legislation, but any income earned by a person who is not ordinarily resident in Namibia which is considered to be from Namibian source or deemed Namibian source will be liable for tax in Namibia, subject to DTA relief where applicable. … The concept of ‘ordinarily resident’ is not defined in the Income Tax Act but is widely held (from case law) to be the country/jurisdiction which an individual considers to be their real home, i.e., the place where their permanent place of abode is, where their belongings are stored, which they leave for temporary absences and to which they regularly return after such absences. … Namibia is source based thus individuals not earning taxable income in Namibia are not liable for taxation and can deregister as a taxpayer.” — Namibia Revenue Agency (via KPMG summary of Namibian Income Tax Act practice)

估算 — 与链接来源核实。 参见方法论。