#183DayRule
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crossborderfl.bsky.social
Does a day count if you left at 6am?

Countries differ on whether days count at arrival/departure or midnight. Reconstructing a year from memory rarely survives a question. #TaxResidency #183DayRule #TaxTreaty #eResidency #Expat

crossborderfreelance.com/tools/reside...
Countries differ on midnight presence, part-days, arrival and departure days, and transit. Which is why reconstructing a year from memory rarely survives a question. Free day tracker, nothing stored.
September 24, 2026 at 2:15 PM
crossborderfl.bsky.social
If you want the actual text rather than someone's summary.

Article 4(2) of the OECD Model Convention is the residency tie-breaker. The Commentary has the useful detail; the signed treaty for the country pair controls. #TaxResidency #183DayRule #Expat

crossborderfreelance.com/blog/183-day...
Article 4(2) of the OECD Model Convention is the residency tie-breaker, and the Commentary on it is where the useful detail lives. The signed treaty for the country pair is the controlling text.
September 25, 2026 at 1:19 AM
crossborderfl.bsky.social
"Permanent home available to you" doesn't mean owned.

A rented flat you keep, empty, in the country you left — that's a permanent home available to you. It's the first rung of the tie-breaker, and it decides more cases than day counts do. #183DayRule

crossborderfreelance.com/glossary#the...
A rented flat you keep, empty, in the country you left — that's a permanent home available to you. It's the first rung of the tie-breaker, and it decides more cases than day counts do.
September 20, 2026 at 8:32 AM
crossborderfl.bsky.social
There are two different 183-day rules and almost everyone merges them.

One is a domestic residency test in some countries. The other is a treaty rule about where employment income is taxed. Different questions, same number, endless confusion. #183DayRule

crossborderfreelance.com/blog/183-day...
One is a domestic residency test in some countries. The other is a treaty rule about where employment income is taxed. Same number, different questions.
September 19, 2026 at 2:08 AM
crossborderfl.bsky.social
The 183-day rule is the first rung, not the answer.

If two countries claim you as resident, a five-step treaty ladder breaks the tie. Most mid-year movers are decided at step one or two, before days matter. #TaxResidency #183DayRule

crossborderfreelance.com/blog/183-day...
If two countries claim you as resident, a five-step treaty ladder breaks the tie. Most mid-year movers are decided at step one or two, before days matter.
September 18, 2026 at 3:20 AM