tax glossary

weekly residents

Weekly residents are taxed at their place of residence or work.

This depends on where the taxpayer's life interests are centered. In summary, this means that family, partnership or work can determine the location. In families and partnerships, the tax domicile is also the place where the family or partner lives. For single people, the place of work is generally given greater weight. In the event of a dispute, the taxpayer must provide proof.