resifly

EU

European Union

The European Union enables free movement for EU citizens, but tax residency is still determined under each member state’s national law — and may be affected by tax treaties.

Informational overview of EU-level mobility vs national tax residency.

Free movement vs tax residency

EU citizens generally benefit from free movement and residence rights across member states, subject to Directive rules and national formalities (registration, sufficient resources, health insurance in some cases).

Tax residency is not an EU-wide status. Each EU country applies its own tests (often including presence days, permanent home, and centre of vital interests). Moving within the EU can change your tax residency country.

  • Immigration/residence rights: largely EU + national implementing rules
  • Tax residency: national law of each member state
  • Double tax treaties may allocate taxing rights between countries

Non-EU nationals

Third-country nationals usually need a national residence title (or an EU long-term status where available). Schengen short stays are not the same as tax residency or long-term residence.

Day-count and housing facts still matter for tax residency even when immigration status is clear.

Member states covered here

Below is the full EU-27 list — each country opens its own guide page covering tax residency and residence concepts.

EU-27 member states

Each EU member state has its own Resifly guide page.

Orientation references

  • EU free movement / residence framework for EU citizens
  • National income tax residency rules of each member state
  • OECD/UN model treaty concepts used in many bilateral treaties