High · 36 rules
36
The law states a number of days and a window, and we have read it.
Methodology
Where each rule comes from
We are not tax advisers. So we do not offer opinions: we read each country's law, cite it, and say how much confidence what we understood deserves.
The three confidence levels
Medium · 17 rules
17
The number is firm but some detail is not, almost always how the days of arrival and departure are counted.
Low · 10 rules
10
The country has no day count in its law and the number is an approximation of ours: Austria, Belgium, Germany, Finland, Liechtenstein, Luxembourg, Malta, Netherlands, Sweden, San Marino. Here the counter warns; it never rules.
How a rule gets written
Each of the 63 rules lives in the app's code with its source cited, and this site is generated from there by a tool. One version of the truth, so the app and the site cannot say different things.
- 01Find the country's law, not an article summarising it.
- 02Note the threshold, the window, and how it counts the days of arrival and departure. If the law is silent, say that it is silent.
- 03Mark whether it is a tax residency test or a stay limit, like Schengen, which is not the same thing.
- 04Write down what else that country looks at besides days. An automated test checks that no tax rule is published without that warning.
- 05Date the review and note when it is due to be looked at again.
Reviews pending
- Sweden
- A bill that would set 160 or 120 days
- January 2027
- The other low-confidence ones
- Reviewed once a year, or sooner if the law changes
- Yearly