I’m sure the same is for others, but for myself, I’m absolutely a legitimate resident here, intend to live long term, and even married and living with a Taiwanese citizen. Your attitude towards the above efforts is a little insulting.
It’s not about “expanding” the idea of domicile, it’s about using the generally accepted legal definition of the term, not only as used in other countries, but also as used in other Taiwanese laws like the Nationality Act.
If you maintain strong residential ties to your home country and reside in Taiwan less than 183 days, then you wouldn’t worry about being considered a Taiwan tax resident.
They talk as if HHR is an objective fact rather than an administrative process…
HHR has no standing according to the Act and the DTAs. They’re going to look like fools when they bring up HHR to the ‘consulates’ and the response will be something along the lines of
“Wtf does HHR have to do with anything? We don’t give a flying f*ck about your administrative process that doesn’t exist in our country and we expect you to abide by the treaty you VOLUNTARILY signed. Now refund all our citizens you illegally overtaxed.”
Although honestly I think they will rip up the treaties rather than admit they’ve been acting out of line/done anything wrong.
Australia too. I don’t know anything about the UK’s or Canada’s taxes but I assume they, like Australia, treat foreigners exactly the same as citizens in terms of tax residency?
The only exception in Australia is working holiday visa holders of some countries who cannot be considered tax residents.
They’re going to announce something for PR sake while not changing anything but making it seem like they did, like all foreign residents can now have domicile in Taiwan if part of a Taiwanese household, or someone in their household has household registration
Canada’s is a little complicated actually, it’s similar to Taiwan in that there’s a basic flat witholding rate for non-residents and not all of the tax deductions are available. However Canada’s assessment and determination of tax residency is actually fair: if you immigrate to Canada but spent less than 183 days in country, you can still gain tax residency based on your circumstances (i.e. cutting residential ties with home country, establishing residential ties in.
I wonder would the response to an application for a Certificate of Residence be considered a “decision or administrative act”?
I’m wondering if I should submit this form, get their probable rejection, and then work on challenging that. Honestly if that’s not a “decision or administrative act”, then only the gods know what is.
however, here it clearly says for year … so it is seems something that needs to be made annually, but I do see what it can lead to. I deem myself as domiciled, I file it within the first 6 months of the yr, they reject as not 183 days, I appeal it since I am resident as I am domiciled, so can appeal and it start the good fun.
Possibly a bit mischievous, but what about a worried inquiry to the MOI from someone interested in naturalizing under Articles 3-5 of the Nationality Act, but they’ve been told by the MOF that foreigners can’t be 住所’d in Taiwan?
I think the responses you’ve received so far from the Taiwanese government… mostly just highlight that it’s good we’ve already gotten organizations outside of the Taiwanese government involved (the rep offices and chambers of commerce).
Seems like the only way to achieve anything is going to be to embarrass them about the bullshit via official organizations that aren’t Taiwanese.
I can’t wait to see the news articles/government press releases if something does actually get changed. I bet it’ll be presented as Taiwan proactively modifying the rules to be even more nice and accommodating to foreigners living here, without any mention of all the bullshit that was necessary to get there or the fact that treating residents as residents was already standard in most other developed places.
Title: Taiwan Embraces Foreigners with Open Wallets: Tax Bureau Unveils Unprecedented Changes
In a groundbreaking move aimed at embracing the vibrant expat community, Taiwan’s Taxation Bureau has announced a revolutionary shift in its policies, ensuring an even warmer welcome for foreigners residing on the island. The decision, hailed as the epitome of hospitality, sees the end of a peculiar practice that had long been a source of mild amusement among expatriates.
Previously, the taxation system had earned a reputation for its unique interpretation of fairness, withholding a flat 20% tax from the hard-earned incomes and interest payments of foreign residents during the first half of the year. This had left many scratching their heads, pondering the nuances of hospitality that seemed to involve a generous helping of withholding.
However, in a move that has set a new global standard for benevolence, Taiwan has decided to bid farewell to this tradition. The Taxation Bureau, in a press release that radiated warmth and camaraderie, announced that foreigners will now be recognized as tax residents from the very beginning of the year, sparing them from the slightly confusing practice of delayed financial camaraderie.
“We believe in equality and openness, and what better way to express our affection for the global citizens who call Taiwan home than by simplifying our tax regulations,” stated the spokesperson for the Taxation Bureau, flashing a smile that could light up even the darkest tax code.
The modified rules, described as an act of supreme generosity, ensure that foreigners will now enjoy the same withholding rates as their local counterparts, bringing an end to the era of the 20% financial embrace. Citizens and expats alike are encouraged to celebrate this new chapter of fiscal camaraderie and revel in the joyous spirit of unity.
This momentous decision has been met with widespread applause from the expatriate community, who expressed their gratitude for the government’s commitment to making Taiwan an even more attractive destination for international talent.
As the news spreads, it is clear that Taiwan’s Taxation Bureau has taken a giant leap towards fostering a harmonious atmosphere for everyone. The future looks bright for the island’s global citizens, who can now enjoy their paychecks without the need for a delayed fiscal rendezvous. The only question that remains is: when will the rest of the world catch up to Taiwan’s level of tax hospitality?
What was the point they made about having a resident spouse? The translation seems really confusing. If the resident Taiwanese spouse pays taxes for the nonresident spouse then they can be considered resident?
Basically they said: if you r married to a national with HHR, just declare jointly every time and let the spouse handle everything.
I do agree that declaring jointly has sense as per deductions and tax optimisation, but the way they phrased it seems like: “u stupid donkey, let humans handle difficult things”
I was reading the nationality act to understand what is the procedure to naturalise, and found an issue: the art. 3 and 4 of the act, regarding the naturalisations for foreigners, talk about foreigners having 住所 in the country for the specified amount of time may apply to naturalise, but, according to a recent discussion I had with the ministry of finance regarding taxation, foreigners can never have 住所 in the country and can’t be for example deemed as tax residents as according to art. 7 par 1 sub 1of the income tax act, but always must demonstrate to have 居留 in the country for 183 days. Those are 2 very different words and concepts, and as the act is written it seems that no foreigner can actually naturalise.
Can you hence confirm that indeed foreigners can have 住所 in the country, notwithstanding their impossibility to have household registration, and proceed to naturalise as prescribed by the nationality act?
