Tax residency means tax residence, that is, determining the country that has the right to tax all your worldwide income. This is a key issue for Ukrainians who have connections to both Slovakia and Ukraine at the same time.
What is considered when determining
- Permanent home — where you have a home available for living.
- Center of vital interests — where your family, work, and main connections are.
- Duration of stay — often, more than 183 days in a country per year is considered.
There is an agreement between Slovakia and Ukraine to avoid double taxation, so the same income should not be taxed twice. But to apply the agreement correctly, you should determine your residency status carefully.
In practice, if you live and work in Slovakia for more than half a year, you usually become its tax resident and declare all your income here. However, every situation is individual.