Take that, you nondomiciled residents and “permanent” residents! Let the Ministry of Finance (handling taxation) and the Ministry of the Interior (handing residency, including its so-called “permanent” residency) contradict each other as much as they like. Everything is fine!
/sarcasm off
Guy
I would love a WWE like match against them haha
The US case is complicated because US persons are always subject to taxes regardless of domicile.
When filing for the Foreign Earned Income Exemption, a US citizen can claim domicile abroad (“bona fide residence”) as a reason for excluding non-US earned income. I believe that this shows that non-US-domiciled US persons are not tax residents of the US, but rather only subject to taxation because of citizenship.
So, I think for the CRS declaration of tax residency, US persons not domiciled in the USA should not have to list the USA as a place of tax residency. (But a declaration for FATCA of being a US person on a W-9 must still be made).
In reality, the difference is very technical and maybe not worth fighting over since the IRS will still get its information, but falsely declaring a tax residence in the USA on a CRS form might be used as evidence to deny a claim for the Foreign Earned Income Exclusion under the bona fide residence test.
US tax code so stupidly complex, really making life difficult for everyone, even non US persons🥲
sent this to the Italian Office too, they noted the outcome and agreed to discuss the matter with other EU representative offices in future meetings.
Maybe they won’t do it, maybe they will do it. Who knows?
As long as the EUcham goes on and list this on the white paper, things will somewhat move.
Just for fun, while I was taking some documents to the tax office earlier this month I got them to issue me a residence certificate for this year and the last four years (five years is the maximum permitted, apparently).
Probably won’t be too useful, but I figured I might be able to use it the next time a Taiwanese bank is telling me I’m not resident here.
There’s a section on the form asking about the purpose of the application, whether it’s for applying a tax treaty with another country or some other reason. I wrote a short little rant in there about how I want it to stop Taiwanese banks falsely declaring my tax residency on CRS forms, because it’s very common for them to do that. 
Kudos to you for this. If this actually works, let us know!
Guy
that looks slick
I wonder if they only gave you the form for 2024 because it’s July (past half year)
Yes, I’m pretty certain of it. It’s one of the reasons I took the documents in so late (the other being laziness).
100%, they won’t even bother otherwise (unless u give them so much shit like I did in Jan, they will took the form and just reject after 1 week)
Yeah, I showed the guy the rejection letter they gave you to make it clear what I was asking for lol.
I can like see in my head the eye roll haha
I’ve just sent my draft of the text to be included in the Tax Committee’s 2025 position paper along to the European Chamber of Commerce.
I guess it’ll now need to be diplomatic-speak-icized and translated into Chinese so I won’t post what I submitted for the time being, but once it’s been published I’ll post a link. It looks like this typically happens around November.
Just noticed that my income tax statement for last year shows a “period of income” of less than a year because I wasn’t in Taiwan at the end of December last year:
Not sure if that could cause some issue at some point, but it seems to be related to this topic: Even though I stayed in Taiwan 183+ days in 2023, the tax authorities will still somehow assume that I haven’t been a resident for the entire year…
Not sure why they wrote it like that. A Taiwan tax resident is taxed on worldwide income throughout the full year, and your tax year is the full year. They can’t selectively reduce tax year for a tax resident to exclude those ~16 days at the end of the year according to my understanding of Taiwan’s tax laws. Maybe a bug with their foreigner tax software (since we do not use the same one as locals).
It appears like they will still do exactly that 
If I remember correctly, @afterspivak (?) also ran into some issues at some point because they didn’t stay in Taiwan on the 31st of December…
I think this relates to what we talked about previously?
Not sure why they do it like that, but I also think part of the original issue was a bug in the tax software (“error” is probably more accurate — I feel like this part of the calculation wasn’t set up properly, and it’s probably a rare enough issue that nobody noticed it or had the inclination to fix it).
It is not necessarily the case that the relevant tax bureau will do so; in my unhappy situation they did do so, despite the fact that I had carefully ensured I had spent 183 days in Taiwan in the calendar year and faithfully returned in early January the following calendar year.
Guy
If you deal with an actual tax bureau in Taiwan and not some inflexible software interface, I would urge you to fight this determination, especially if your departure on December 14 was “to see my family during Christmas” or something similar.
Guy
