In this episode, Tytle’s tax expert explains the implications of being a tax resident in France and the criteria that determine residency. The discussion covers what it means to be a French tax resident, including the obligation to report and pay taxes on worldwide income, as opposed to non-residents, who are only taxed on income sourced in France.

Key topics include the four main residency criteria: the 183-day rule, having a main home (habitual abode) in France, conducting your principal professional activity there, or having your center of economic interests in the country. The episode also addresses dual residency scenarios and how international tax treaties resolve conflicts using tie-breaker rules such as permanent home, center of vital interests, habitual abode, and nationality.

Finally, the episode explains when and how to register as a tax resident in France, including obtaining a French Tax Identification Number (TIN) and filing your first tax return.

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In this episode, Tytle’s tax expert explores the challenges of managing cross-border taxes without a tax treaty in place. The discussion begins with the role of tax treaties: avoiding double taxation, offering tax relief, and clarifying residency and income rules. Without these agreements, expats face increased risks of being taxed twice on the same income, along with complex filing requirements.

Key topics include how double taxation can arise on different income types, such as employment, rental, dividend, or self-employment income when both countries claim taxing rights. The episode also discusses strategies to avoid double taxation in situations where there’s no treaty. For instance, one could look for domestic rules that allow offsetting foreign taxes, even in the absence of a treaty. Other tools are exemptions for specific income streams, and knowledge of residency criteria to avoid dual residency in the first place.

Other areas covered include international guidelines like the OECD Model Tax Convention and the impact of social security contributions in the absence of agreements.

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In this episode, Tytle’s tax expert explores the taxation of foreign company income for individuals living in Portugal. The discussion begins with an explanation of when Portugal taxes a foreign company’s income, highlighting that while Portugal generally doesn’t tax the company directly, any personal income you receive, such as salaries or dividends, will be subject to Portuguese tax rules.

Key topics include how to avoid having your foreign company classified as a Portuguese tax resident by ensuring key management and decision-making remain outside Portugal. The episode also examines how Portugal’s Non-Habitual Resident (NHR) regime may provide tax benefits for income like dividends or salaries, provided specific conditions are met.

Additionally, the implications of receiving dividends from a foreign company are discussed, as well as the potential benefits of relocating your business to Portugal under its favorable tax regimes for small businesses.

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In this episode, Tytle’s tax expert discusses the UK’s distinctive tax year, which runs from April 6 to April 5, contrasting it with the calendar-year systems used by most other countries.

Key topics include the challenges that arise when moving to a country with a calendar-year system, such timing mismatches, double reporting of income and residency issues. The episode explains how split-year treatment can help, allowing the tax year to be divided into resident and non-resident periods to prevent unnecessary taxation on worldwide income after you leave the UK.

Practical advice is provided for those leaving the UK, including notifying HMRC, managing National Insurance contributions, and deregistering from the NHS. Tips for settling into a new country’s tax system, like registering for tax residency and understanding local filing deadlines, are also covered.

Finally, the episode highlights how the timing of your move can simplify cross-border tax obligations, aligning with either the UK’s tax year or the calendar year used in most countries

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In this episode, Tytle’s tax expert explains how tax treaties handle income from real estate across borders. The discussion begins with the basic rule: rental income and capital gains from real estate are usually taxed in the country where the property is located. Whether it’s a rental apartment in Portugal or a house in Spain, local tax authorities typically have the first claim.

The episode also clarifies that, as a resident of another country, you may need to report this income or gain at home as part of your worldwide income. Tax treaties help prevent double taxation by offering credits or exemptions, depending on the treaty terms.

Additional topics include what qualifies as “income from immovable property,” the implications of owning properties in multiple countries, and how non-residents could be taxed differently than locals. Special rules, like those for capital gains or wealth taxes, and specific categories, such as REIT income, are also discussed.

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In this episode, Tytle’s tax expert examines Portugal’s efforts to combat brain drain through targeted tax incentives. The discussion begins with an overview of the factors driving young professionals to leave Portugal, including low wages, limited career opportunities, and high living costs, despite the country’s economic recovery.

The episode explores the government’s new tax incentive program, which offers income tax exemptions for individuals aged 18 to 35. This includes a 100% exemption in the first year of employment, gradually decreasing over the following years. While these measures aim to retain young talent, their effectiveness in addressing systemic issues is questioned.

Additional topics include comparisons with how other countries, like Ireland and Estonia, tackle brain drain through comprehensive strategies that go beyond tax breaks. The episode also highlights critics’ concerns that these incentives may benefit only a small group and fail to resolve the broader economic challenges contributing to emigration.

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In this episode, Tytle’s tax expert breaks down what tax residency is, how it is established in Germany, and how it affects your tax obligations. The discussion explores the two main criteria for tax residency: maintaining a residence (Wohnsitz) or spending most of your time in Germany (habitual abode).

The episode also explains what qualifies as a residence, emphasizing that ownership isn’t required. For habitual abode, the 183-day rule plays a role. Practical examples clarify how temporary stays or work assignments in Germany can trigger tax residency.

The discussion further covers the implications of being a dual tax resident and how Germany’s tax treaties help resolve conflicts. Finally, the episode highlights the importance of registering your address (Anmeldung) in Germany, not just for compliance but to establish residency for tax purposes.

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In this episode, Tytle’s tax expert explains the key tax and compliance rules for individuals living in Portugal and working for a foreign employer. Topics include tax residency criteria, the obligation to report worldwide income, and how double taxation treaties can help offset taxes withheld abroad.

The discussion also covers social security contributions, detailing when employees must contribute to the Portuguese system and how, under EU regulations, obtaining an A1 certificate can allow them to remain under their country of origin's social security scheme. Additionally, it examines potential challenges for employers, such as the risk of creating a permanent establishment in Portugal.

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