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Tunisia 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：

• 突尼斯主要居所（住所）
• 在突尼斯停留，连续或不连续，累计停留时间在一个日历年内不少于183天
• 在外国任职的公务员或国家雇员，其在该国的全球收入免征个人所得税

突尼斯没有投资签证或数字游民签证；对于自费远程工作者来说，获得长期合法居留通常需要先获得突尼斯雇主的批准工作合同，然后获得长期签证和居留卡。

税务居民身份基于住所或停留183天以上，因此个人通常通过将主要住所迁往国外并停留少于183天来终止突尼斯税务居民身份；一旦不再满足这些条件，没有迹象表明存在持续的基于住所或公民身份的税务主张。

“According to the Tunisian common law, an individual is considered as resident in Tunisia in case one of the below stated criteria is met: - The individual has one's principal residency (domicile) in Tunisia. - The individual has one's principal dwelling abroad but stays in Tunisia, in a continuous or discontinuous way, respectively, for one period or for several periods, the total duration of which is at least equal to 183 days per calendar year.[1] According to Tunisian laws, three criteria are used to indicate that an individual has a habitual residence in Tunisia. 1. Main residence of the person is in Tunisia 2. Principal place of residence (period equal to or more than 183 days during a civil year) 3. Civil servant or state employee carrying out his/her duty in a foreign country, where they aren’t subject to personal income tax on global income.[3]” — Direction Générale des Impôts / Tunisian Ministry of Finance (as summarized in PwC Tunisia Worldwide Tax Summaries)

估算 — 与链接来源核实。 参见方法论。