Residency and short-stay day-count rules explained, with facts injected from a versioned, publicly published rules knowledgebase.https://residay.com/enhttps://residay.com/guides/new-york-statutory-residency/https://residay.com/guides/new-york-statutory-residency/New York taxes you as a resident on a day count plus a permanent place of abode. How the 183-day limb works, what an abode is, and why audits turn on evidence.Tue, 01 Sep 2026 00:00:00 GMTguideNew Yorkhttps://residay.com/guides/andorra-tax-residency/https://residay.com/guides/andorra-tax-residency/Andorra runs two residence permits with materially different presence obligations, and a low but real income tax underneath both. What each one asks of you.Tue, 01 Sep 2026 00:00:00 GMTarticlerelocationhttps://residay.com/guides/australian-resident-for-tax-purposes/https://residay.com/guides/australian-resident-for-tax-purposes/The four statutory residency tests in ITAA 1936, how the ATO applies them under TR 2023/1, and why the proposed bright-line reform is still not law.Tue, 01 Sep 2026 00:00:00 GMTarticleus-expathttps://residay.com/guides/california-residency-rules/https://residay.com/guides/california-residency-rules/California has no bright-line day test. Residency turns on domicile and closest connections, with a narrow safe harbour for employment absences.Tue, 01 Sep 2026 00:00:00 GMTarticleus-statehttps://residay.com/guides/foreign-income-and-gains-regime/https://residay.com/guides/foreign-income-and-gains-regime/The foreign income and gains regime replaced non-dom status from April 2025: who qualifies, what it exempts, how the residence clock runs, and year five.Tue, 01 Sep 2026 00:00:00 GMTarticleukhttps://residay.com/guides/puerto-rico-act-60/https://residay.com/guides/puerto-rico-act-60/How Act 60 works: the presence, tax home and closer connection tests behind bona fide residence in Puerto Rico, what disqualifies you, and the IRS scrutiny.Tue, 01 Sep 2026 00:00:00 GMTarticleus-expathttps://residay.com/guides/uae-tax-residency-certificate/https://residay.com/guides/uae-tax-residency-certificate/How the UAE decides tax residence for individuals, the three routes into it, and what a Tax Residency Certificate actually proves — and does not.Tue, 01 Sep 2026 00:00:00 GMTarticlerelocationhttps://residay.com/guides/switzerland/https://residay.com/guides/switzerland/How Switzerland's contiguous-stay test works: the unbroken run, disregarded interruptions, and why working there shortens the threshold.Sun, 30 Aug 2026 00:00:00 GMTguideSwitzerlandhttps://residay.com/guides/germany/https://residay.com/guides/germany/How Germany's habitual-abode test works: the unbroken stay, disregarded interruptions, retroactive effect, and why the dwelling test matters more.Sun, 30 Aug 2026 00:00:00 GMTguideGermanyhttps://residay.com/guides/spain/https://residay.com/guides/spain/How Spain's day-count test works, why sporadic absences may still count as Spanish days, and what the whole-year effect means in practice.Sun, 30 Aug 2026 00:00:00 GMTguideSpainhttps://residay.com/guides/cyprus/https://residay.com/guides/cyprus/How Cyprus's standard day-count test and its shorter alternative route work, what changed in 2026, and how Cyprus counts arrival and departure days.Sun, 30 Aug 2026 00:00:00 GMTguideCyprushttps://residay.com/guides/countries-with-no-income-tax/https://residay.com/guides/countries-with-no-income-tax/The jurisdictions that levy no personal income tax, the territorial systems wrongly listed beside them, and the presence each expects of a resident.Sun, 30 Aug 2026 00:00:00 GMTarticlerelocationhttps://residay.com/guides/italy-flat-tax/https://residay.com/guides/italy-flat-tax/Article 24-bis substitutes a fixed annual charge for tax on foreign income. The figure has risen twice. The entry condition is Italian tax residence.Sun, 30 Aug 2026 00:00:00 GMTarticlerelocationhttps://residay.com/guides/monaco-residency/https://residay.com/guides/monaco-residency/No personal income tax for residents, except French nationals. The carte de séjour, the bank attestation, and the presence that renewal actually turns on.Sun, 30 Aug 2026 00:00:00 GMTarticlerelocationhttps://residay.com/guides/panama-friendly-nations-visa/https://residay.com/guides/panama-friendly-nations-visa/Executive Decree 197 rebuilt the Friendly Nations route: economic solvency, two-year provisional residence, and a tax residence that is counted separately.Sun, 30 Aug 2026 00:00:00 GMTarticlerelocationhttps://residay.com/guides/paraguay-residency/https://residay.com/guides/paraguay-residency/Paraguay asks almost nothing of your presence, which is the appeal and the weakness. What the 2022 law changed, and what a tax residence there really rests on.Sun, 30 Aug 2026 00:00:00 GMTarticlerelocationhttps://residay.com/guides/canada-sojourner-rule/https://residay.com/guides/canada-sojourner-rule/How Canada's sojourner rule deems residence for the whole year, why part days count, and where factual residence sits outside the count.Sat, 29 Aug 2026 00:00:00 GMTguideCanadahttps://residay.com/guides/france/https://residay.com/guides/france/Why France has no standalone day test: foyer, principal place of stay, work, and economic interests decide residence, with days as evidence.Sat, 29 Aug 2026 00:00:00 GMTguideFrancehttps://residay.com/guides/ireland/https://residay.com/guides/ireland/How Ireland's two-limb residence test works: the single-year day count, the two-year aggregate, and the disregard for light years.Sat, 29 Aug 2026 00:00:00 GMTguideIrelandhttps://residay.com/guides/india-residential-status/https://residay.com/guides/india-residential-status/How Indian residential status is decided across the 1 April to 31 March financial year, the two limbs, the NRI exceptions, and what RNOR is actually worth.Sat, 29 Aug 2026 00:00:00 GMTguideIndiahttps://residay.com/guides/italy-presence-test/https://residay.com/guides/italy-presence-test/How Italy's greater-part-of-the-year test counts days, why the threshold moves in a leap year, and what the 2024 change made explicit.Sat, 29 Aug 2026 00:00:00 GMTguideItalyhttps://residay.com/guides/malta/https://residay.com/guides/malta/How Malta's day-count test works, why ordinary residence can arise from intent below the threshold, and what res-non-dom status changes.Sat, 29 Aug 2026 00:00:00 GMTguideMaltahttps://residay.com/guides/netherlands/https://residay.com/guides/netherlands/The Netherlands has no statutory day-count test. Residence turns on durable home, family, work, and registration — days are evidence, not a verdict.Sat, 29 Aug 2026 00:00:00 GMTguidethe Netherlandshttps://residay.com/guides/portugal/https://residay.com/guides/portugal/How Portugal counts days toward tax residence: the overnight convention, the rolling 12-month window, and the home-availability question.Sat, 29 Aug 2026 00:00:00 GMTguidePortugalhttps://residay.com/guides/schengen/https://residay.com/guides/schengen/How the Schengen short-stay limit actually counts your days, what resets it, and how to check your own allowance.Sat, 29 Aug 2026 00:00:00 GMTguidethe Schengen areahttps://residay.com/guides/uk/https://residay.com/guides/uk/How the SRT decides UK tax residence: the midnight test, automatic tests, sufficient ties, and the deeming rule, in order.Sat, 29 Aug 2026 00:00:00 GMTguidethe United Kingdomhttps://residay.com/guides/us-substantial-presence-test/https://residay.com/guides/us-substantial-presence-test/How the IRS Substantial Presence Test weights three years of US days in exact sixths, which days are excluded, and how to stay the right side of it.Sat, 29 Aug 2026 00:00:00 GMTguidethe United Stateshttps://residay.com/guides/bona-fide-residence-test/https://residay.com/guides/bona-fide-residence-test/How the IRS bona fide residence test works, how it differs from the physical presence test, and why a full uninterrupted tax year abroad is the threshold.Sat, 29 Aug 2026 00:00:00 GMTarticleus-expathttps://residay.com/guides/foreign-earned-income-exclusion/https://residay.com/guides/foreign-earned-income-exclusion/How the foreign earned income exclusion works, the two qualifying tests, the housing exclusion, and why days over international waters are not foreign days.Sat, 29 Aug 2026 00:00:00 GMTarticleus-expathttps://residay.com/guides/convenience-of-the-employer-rule/https://residay.com/guides/convenience-of-the-employer-rule/New York and several other states tax a nonresident's workdays by reference to the employer's office, not to where the employee actually was.Sat, 29 Aug 2026 00:00:00 GMTarticleus-statehttps://residay.com/guides/form-8840/https://residay.com/guides/form-8840/Who files Form 8840, the three conditions for the closer connection exception, when it is unavailable, the deadline, and what happens if you do not file.Sat, 29 Aug 2026 00:00:00 GMTarticleus-expathttps://residay.com/guides/canada-departure-tax/https://residay.com/guides/canada-departure-tax/How Canada's deemed disposition on emigration works: what is caught, what is excluded, the election to defer, Forms T1243 and T1161, and when residency ceases.Sat, 29 Aug 2026 00:00:00 GMTarticleus-expathttps://residay.com/guides/how-to-become-a-florida-resident/https://residay.com/guides/how-to-become-a-florida-resident/The steps that establish Florida domicile, and why the state you left must also accept the move. Residency audits are decided on day evidence.Sat, 29 Aug 2026 00:00:00 GMTarticleus-statehttps://residay.com/guides/leaving-the-uk-tax/https://residay.com/guides/leaving-the-uk-tax/The UK has no general exit tax on individuals. What governs leaving is the Statutory Residence Test, split-year treatment and temporary non-residence.Sat, 29 Aug 2026 00:00:00 GMTarticleukhttps://residay.com/guides/no-income-tax-states/https://residay.com/guides/no-income-tax-states/Florida, Texas, Nevada and the other states with no personal income tax set no residency test of their own. The burden runs the other way.Sat, 29 Aug 2026 00:00:00 GMTarticleus-statehttps://residay.com/guides/nonresident-state-tax/https://residay.com/guides/nonresident-state-tax/How states tax nonresidents on sourced income, how workdays allocate wages by day count, and how credits for taxes paid to other states work.Sat, 29 Aug 2026 00:00:00 GMTarticleus-statehttps://residay.com/guides/overseas-workday-relief/https://residay.com/guides/overseas-workday-relief/How overseas workday relief works after April 2025, who is eligible, how earnings are apportioned, and why per-day workday location is the hard part.Sat, 29 Aug 2026 00:00:00 GMTarticleukhttps://residay.com/guides/p85/https://residay.com/guides/p85/What form P85 is, who files it and who should not, what it does for your tax refund and your non-residence record, and what happens after you send it.Sat, 29 Aug 2026 00:00:00 GMTarticleukhttps://residay.com/guides/split-year-treatment/https://residay.com/guides/split-year-treatment/How UK split-year treatment works: why it only applies to a resident year, the eight statutory cases, the priority order, and the day counts behind each.Sat, 29 Aug 2026 00:00:00 GMTarticleukhttps://residay.com/guides/us-expat-taxes/https://residay.com/guides/us-expat-taxes/A map of the US tax tests that turn on where you were: substantial presence, the two FEIE routes, state residency, and the exceptions that override them.Sat, 29 Aug 2026 00:00:00 GMTarticleus-expat