United Kingdom Tax Residency: A Practical Guide
A practical guide to UK tax residency: the Statutory Residence Test, split-year treatment, the post-non-dom regime, and the pitfalls that catch people out.
7 May 202412 min
Insights and publications
Practitioner commentary by HPT directors.
Every article in our library is written by a named HPT director, distilled from active client engagements. We publish on the topics our clients ask us about most often: structuring, banking, mobility, tax and regulatory change. Articles older than 24 months are marked accordingly.
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583 articles — page 11 of 13. Use the filters above to browse by topic, or page through the whole archive below.
Ireland Tax Residency: A Practical Guide
A practical guide to Irish tax residency: the day-count rules, ordinary residence and domicile, the remittance basis for non-doms, and key pitfalls.
5 May 202411 min
Luxembourg Tax Residency: A Practical Guide
A practical guide to Luxembourg tax residency: how residence is determined, the tax position for residents, substance, treaties, and common pitfalls.
3 May 202411 min
Switzerland Tax Residency: A Practical Guide
How to establish genuine Switzerland tax residency: the day-count and centre-of-life tests, lump-sum taxation, cantonal differences, and the pitfalls.
2 May 202412 min
Malta Tax Residency: A Practical Guide
A practical guide to Malta tax residency: ordinary residence, the non-dom remittance basis, the residence programmes, substance, and the pitfalls.
30 Apr 202411 min
Cyprus Tax Residency: A Practical Guide
A practical guide to Cyprus tax residency: the 183-day and 60-day rules, the non-dom regime, what residents pay, substance, and common pitfalls.
28 Apr 202411 min
Netherlands Tax Residency: A Practical Guide
A practical guide to Netherlands tax residency: how residence is decided, the box system, the 30 percent ruling, substance, and the key pitfalls.
26 Apr 202412 min
Germany Tax Residency: A Practical Guide for HNWIs
How Germany tax residency is established, what worldwide taxation means in practice, and the substance and exit-tax pitfalls to plan around.
24 Apr 202412 min
France Tax Residency: A Practical Guide for HNWIs
How France tax residency is determined by four alternative tests, what worldwide taxation involves, and the wealth and exit-tax pitfalls to anticipate.
23 Apr 202412 min
Spain Tax Residency: A Practical Guide for HNWIs
How Spain tax residency is triggered, what worldwide taxation and regional wealth tax involve, and how the Beckham regime and exit tax fit in.
21 Apr 202412 min
Portugal Tax Residency: A Practical Guide for HNWIs
How Portugal tax residency is established after NHR, what worldwide taxation involves, and the substance and planning pitfalls to anticipate.
19 Apr 202412 min
Italy Tax Residency: A Practical Guide for 2026
How Italy tax residency is determined, what residents are taxed on, the flat-tax option for new arrivals, and the pitfalls that catch mobile families.
17 Apr 202412 min
Belgium Tax Residency: A Practical Guide for 2026
How Belgium tax residency is determined, what residents are taxed on, the rules on foreign income, and the pitfalls that catch mobile individuals.
15 Apr 202411 min
Issuing a Stablecoin Under the EU MiCA Framework
A practical guide to issuing a stablecoin under MiCA: e-money tokens versus asset-referenced tokens, authorisation, reserve and redemption rules, and where.
15 Apr 202413 min
Austria Tax Residency: A Practical Guide for 2026
How Austria tax residency is determined, what residents are taxed on, the special regimes available, and the pitfalls that catch mobile families.
13 Apr 202411 min
Denmark Tax Residency: A Practical Guide for 2026
How Denmark tax residency is determined, what residents are taxed on, the inbound expert regime, and the pitfalls that catch mobile individuals.
12 Apr 202411 min
Sweden Tax Residency: A Practical Guide
How Sweden tax residency works in practice: the residence and connection tests, the five-year rule on leaving, exit charges and common pitfalls.
10 Apr 202412 min
Norway Tax Residency: A Practical Guide
Norway tax residency explained: the day-count tests, the slow three-year exit rule, exit taxation on unrealised gains, and the pitfalls of leaving.
8 Apr 202412 min
Finland Tax Residency: A Practical Guide
Finland tax residency explained: the six-month rule, the three-year tail for departing nationals, worldwide taxation, and the pitfalls of leaving cleanly.
6 Apr 202411 min
Poland Tax Residency: A Practical Guide
Poland tax residency explained: the 183-day and centre-of-interests tests, the lump-sum regime for new arrivals, exit tax on gains, and key pitfalls.
4 Apr 202411 min
Estonia Tax Residency: A Practical Guide
How to establish Estonia tax residency: the residency tests, the resident tax position, substance, and the pitfalls that catch the unprepared.
3 Apr 202411 min
Liechtenstein Tax Residency: A Practical Guide
How to establish Liechtenstein tax residency: the strict permit system, the resident tax position, substance, and the pitfalls to watch.
1 Apr 202411 min
Gibraltar Tax Residency: A Practical Guide
How to establish Gibraltar tax residency: the ordinary route, Category 2 status, the resident tax position, substance, and common pitfalls.
30 Mar 202411 min
Isle of Man Tax Residency: A Practical Guide
How to establish genuine Isle of Man tax residency, the resident tax position, substance expectations, and the pitfalls that catch newcomers.
26 Mar 202411 min
Jersey Tax Residency: A Practical Guide
How to establish Jersey tax residency, the resident tax position including the 20 percent cap, substance expectations, and the pitfalls to avoid.
25 Mar 202411 min
Guernsey Tax Residency: A Practical Guide
How to establish Guernsey tax residency, the resident tax position and tax caps, substance expectations, and the common pitfalls to avoid.
23 Mar 202411 min
UAE Tax Residency: A Practical Guide for Individuals
How to establish genuine UAE tax residency, the resident tax position after corporate tax, substance expectations, and the pitfalls to avoid.
21 Mar 202412 min
Saudi Arabia Tax Residency: A Practical Guide
How to establish genuine Saudi Arabia tax residency in 2026: the day-count rules, the personal tax position, substance, and the pitfalls to avoid.
19 Mar 202412 min
Israel Tax Residency: A Practical Guide
How to establish genuine Israel tax residency in 2026: the centre-of-life test, the new-immigrant benefits, substance, and the pitfalls to watch.
17 Mar 202412 min
Structuring a Crypto Exchange Offshore: A Guide
How to structure a crypto exchange offshore in 2026: licensing options, the operating and holding split, banking realities, substance and the compliance bar.
16 Mar 202414 min
Qatar Tax Residency: A Practical Guide
How to establish genuine Qatar tax residency in 2026: the day-count rules, the personal tax position, substance, and the pitfalls to avoid.
15 Mar 202411 min
Bahrain Tax Residency: A Practical Guide
How to establish genuine Bahrain tax residency in 2026: the residency rules, the personal tax position, substance, and the pitfalls to avoid.
14 Mar 202411 min
Oman Tax Residency: A Practical Guide for HNWIs
Oman tax residency offers a low-tax Gulf base for individuals. We explain the day-count rules, the resident tax position, substance and pitfalls.
12 Mar 202411 min
Kuwait Tax Residency: A Practical Guide for HNWIs
Kuwait tax residency offers a zero personal-tax Gulf base. We cover the residency rules, the resident tax position, substance and the real pitfalls.
10 Mar 202410 min
Türkiye Tax Residency: A Practical Guide for HNWIs
Türkiye tax residency taxes worldwide income but offers a low-cost route in. We cover the 183-day rule, the resident tax position, substance and pitfalls.
8 Mar 202411 min
Singapore Tax Residency: A Practical Guide for HNWIs
Singapore tax residency offers low rates and no capital gains tax. We cover the 183-day rule, the resident tax position, substance and the real pitfalls.
6 Mar 202412 min
Hong Kong Tax Residency: A Practical Guide
How Hong Kong tax residency really works in 2026 - the territorial system, the residence tests treaties use, substance, and the pitfalls to avoid.
5 Mar 202412 min
Australia Tax Residency: A Practical Guide
Australia tax residency explained for 2026 - the residence tests, worldwide taxation, the CGT exit charge, and the pitfalls of leaving or arriving.
3 Mar 202412 min
New Zealand Tax Residency: A Practical Guide
New Zealand tax residency for 2026 - the day-count and permanent place of abode tests, worldwide tax, the transitional resident regime, and pitfalls.
1 Mar 202411 min
Japan Tax Residency: A Practical Guide
Japan tax residency explained for 2026 - the resident categories, the non-permanent resident regime, worldwide tax, exit tax, and the pitfalls to avoid.
28 Feb 202412 min
South Korea Tax Residency: A Practical Guide
How South Korea tax residency is determined, what it means for worldwide income, and the day-count and domicile traps that catch the mobile.
26 Feb 202412 min
India Tax Residency: A Practical Guide
How India tax residency works: the 182-day and 60-day tests, RNOR status, the deemed-resident rule, and the pitfalls that catch NRIs.
24 Feb 202413 min
Malaysia Tax Residency: A Practical Guide
How Malaysia tax residency is determined, what its territorial system means for foreign income, and the day-count and remittance traps to avoid.
23 Feb 202411 min
Thailand Tax Residency: A Practical Guide
How Thailand tax residency works, what the 180-day rule and the reformed foreign-income remittance treatment mean, and the pitfalls for expats.
21 Feb 202411 min
Indonesia Tax Residency: A Practical Guide
How Indonesia tax residency works in practice: the 183-day rule, worldwide income exposure, the four-year inbound concession, and the pitfalls.
19 Feb 202412 min
Philippines Tax Residency: A Practical Guide
How Philippines tax residency works: residence categories, the territorial advantage for foreigners, the rules for citizens, and common planning pitfalls.
17 Feb 202412 min
DAC6: The EU Mandatory Disclosure Regime Explained
A clear guide to DAC6, the EU mandatory disclosure regime for reportable cross-border arrangements: hallmarks, who reports, intermediaries and penalties.
16 Feb 202412 min
Vietnam Tax Residency: A Practical Guide
How Vietnam tax residency works: the 183-day and permanent-home tests, worldwide income exposure, the flat rate for non-residents, and key pitfalls.
15 Feb 202412 min
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