Substantial Presence & Residency Rules

In an era of global mobility, simply being present in a country can make you a tax resident. At Borderless Lawyers, we help expats, remote workers, and globally mobile individuals understand and manage substantial presence tests and residency rules to avoid unwanted tax surprises.


✅ What We Offer: Residency & Presence Tax Advisory

🧭 Substantial Presence Test (SPT) Analysis

  • Evaluation of U.S. tax residency based on day count thresholds

  • Calculation of qualifying days using the IRS 183-day formula

  • Planning travel schedules to avoid accidental U.S. tax residency

🌍 Global Tax Residency Rules

  • Guidance on how different countries define tax residency (e.g., days, center of life, habitual abode)

  • Dual-residency analysis and application of tie-breaker rules in tax treaties

  • Advice on residency for visa holders, digital nomads, and temporary workers

🛂 Managing Dual Residency Risks

  • Identification and resolution of overlapping residency in two or more countries

  • Tax-efficient residency planning aligned with income sources and lifestyle

  • Support for tax treaty claims and non-resident declarations

⚖️ Exit and Entry Planning

  • Guidance on breaking tax residency legally and cleanly

  • Timing income realization around entry or exit dates for optimal tax positioning

  • Compliance with exit taxes, departure filing, and change-of-residency forms


🛠 How We Work

🧭 1. Residency Risk Review
We assess your travel, visa, and location history to determine where you may be a tax resident.

📄 2. Tax Residency Planning
We help you establish or avoid residency in line with your tax goals.

⚖️ 3. Treaty & Reporting Compliance
We ensure correct filings for residency status and treaty elections.

🔍 4. Ongoing Monitoring
We track your presence and residency exposure year-to-year.


👥 Who We Help

  • U.S. citizens or green card holders working internationally

  • Expats navigating dual or temporary tax residency

  • Digital nomads spending time in multiple countries annually

  • Advisors and tax professionals needing cross-border residency analysis


✅ Why Borderless Lawyers?

🌐 In-depth knowledge of residency rules in 30+ jurisdictions
⚖️ Practical, legal residency planning to align with your personal tax strategy
📜 Expertise in treaty tie-breakers, SPT, and visa-linked tax obligations
🔐 Confidential, reliable guidance for expats, nomads, and international workers


📞 Don’t Let Residency Rules Trigger Surprise Tax Bills

Whether you’re a full-time traveler or relocating overseas, understanding your tax residency status is critical. Let Borderless Lawyers help you manage substantial presence and residency rules with precision.

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