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Tax residency in Georgia while living in 2 European countries?

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It's written on the HNWI certificate.
Moreover, the changes have been‍ discussed at length in this forum about a year ago.
Actually, the HNWI certificate could⁠ never be used for international tax purposes since it doesn't qualify for ordinary tax residency.⁤

Well, I don't have the time to go through all of this.
I suggest you check︈ again, then try that yourself in practice and only after that publish your idea. Once︉ you succeeded with your idea, let us all know by submitting/uploading proof of evidence.
 
Perhaps you are right regarding the HNWI, but the general logic is that if︀ you qualify for domestic law purposes as a tax resident, you should also be able︁ to access the tax treaty. Based on Georgian law, they have their way of counting︂ days.

Can you provide an example of the HNWI certificate?
 
Without being too specific, a clue is here 😉 :
Unless you⁣ plan to live with your friend Juan José Guerrera Sanchez, will you rent or buy⁢ in Spain?
 
No, not at all.
Another prominent example is Switzerland with its (unfortunately not‍ yet abolished) lump sum taxation for ultra-wealthy foreigners (a Swiss cannot take advantage of this⁠ system at all).

So, please check your understanding of the system. Do not construct some⁤ fancy model just by reading shaky translations of local laws. It confuses others.
By counting 183 days in any 12-months rolling period, arrival and departure day included. Nothing mystique,⁢ no hocus pocus. Just plain and simple day count.
 
Right, because it is not based on the DTT.‍

A tax residence certificate should be applied based on a specific tax treaty.
A person⁠ requesting such a certificate should specify the treaty. There are situations where one could otherwise⁤ qualify as a dual tax resident, and the only way to avoid that is to⁣ apply for a DTT based on a treaty.

According to Georgian law: If a natural⁢ person has several residences (homes or other residences), his/her place of residence or place of︀ actual stay shall be determined by a tax authority in agreement with the natural person.︁

Then why does the law say that leisure and business trips abroad will be⁠ counted as staying in Georgia?
 
Of course, "RIGHT".
The question is why you started all this bla-bla and repeated it even‌ in your post #22.
A tax residence certificate is -first of all-⁠ just a piece of paper. It confirms that the issuing country claims you as being⁤ its tax resident.
In this forum many people write about a tax residence certificate based⁣ on a DTT as some sort of magic document.
For a cosmopolitan such a "paper"⁢ has the same value as any other tax residence certificate because such a person would︀ not be so naive to bring himself/herself in the situation to require such a certificate︁ (where it's value is still in doubt since different rules apply for citizens and non-citizen).︂

To make it short: A tax residence certificate can be useful if you want to︃ demonstrate that a certain country claims you as a tax resident. However, all other things︄ apply on your personal circumstances.
Example: If a Swiss comes with a tax residence certificate︅ based on the DTT between Egypt (or another country for that purpose) and Switzerland, claiming︆ to be a tax resident of Egypt, but still maintains his membership in the local︇ Jodlerclub in Hergiswil (NW), he/she will be taxed in Hergiswil (NW). Egyptian taxes will be︈ offset, so double taxation is not applicable.
I explained that above. Common sense prevails. Georgia does not accept you claiming to︋ be on leisure while you stay more than 183 days.
You will be considered tax︌ resident of Georgia + the other jurisdiction. In case of the latter, a DTT (if︍ applicable) may or may not help (read above).
Btw., "the law" is one thing. There︎ are guidances and -more important- EO's of the Ministry of Finance (in Georgian) how these️ laws are applied.
 
Actually it's not totally useless. At least you have‍ something. For example, Andorra almost don't have DTT's and issue only domestic tax residence certificate.⁠ But this documents is still useful and people still able to be tax resident in⁤ Andorra
 
This cannot be compared.

There is a difference between the Georgian HNWI certificate and the⁤ Georgian ordinary tax residence certificate. No matter if the Georgian ordinary tax residence certificate is⁣ issued in connection with a DTT or not, it is very useful for many situations.⁢ The very same is valid for any other ordinary tax residence certificate.

However, the GE︀ HNWI certificate is not issued on the basis of tax obligations. It is issued because︁ you have invested in the country. It clearly states this.
 
Agree. Still better than nothing but it's not good they state it's issued because of⁢ investment, not because person is genuine resident
 
Yes.

Someone with the Georgian HNWI tax certificate could still obtain a certificate of tax⁤ residence based on a double tax treaty, even if he/she is not a resident based⁣ on domestic law in the other country.

I can imagine a common case where it⁢ could work:
1) as a Georgian tax resident you receive some income as a non-resident︀ from whatever country, and initially, a higher tax than the treaty rate of tax is︁ withheld.
2) to apply for the refund and benefit from a lower treaty rate, you︂ need to fill out certain paperwork
3) in this case there should normally be a︃ specific form (Certificate of Residence, where you should declare the type of income and the︄ amounts to be refunded). You shall obtain such form from the country where you are︅ non-resident but receive income. You would need to fill it out and then get it︆ stamped by the Georgian tax office (actually getting two countries involved in the process).
The certificate would include the following line: "The competent tax authority of the Republic of Georgia︇ hereby certifies that the above-mentioned person is a resident of Georgia for treaty purposes (if︈ necessary, adding the duration of residence: from x to y)."

In fact, submitting a TRC,︉ in general, should not be perceived as a necessary condition to get access to treaty︊ benefits, if no explicit provision regarding the certificate is included in the DTT. Once the︋ treaty conditions are met, the tax exemption must be granted.
If the taxpayer can demonstrate︌ – by any other means available – that the beneficiary is a resident in the︍ other country, the tax authorities cannot consider submitting the TRC as a necessary condition in︎ order to exempt the payment from being subject to a withholding tax or taxed with️ lower withholding tax, unless the requirement for TRC is explicitly stated in the DTT (which‌ is rare). This could open opportunities to obtain TRC by staying fewer days in Georgia.‍

Georgia can be a bit complicated to work with since they don't really care so⁠ much about making you a tax resident. They have a territorial tax system, and locally⁤ sourced income is one way or another taxed in Georgia.
 
Shouldn't this depend on what's written in the‌ specific tax treaty, though?

1. For the purposes of this Agreement, the term "resident of‍ a Contracting State" means:
a) in the case of Georgia:
any person who, under the⁠ laws of that State, is liable to tax therein by reason of his domicile,
residence, place of management or any other criterion of a similar nature, and also includes that⁤
State and any political subdivision or local authority thereof. This term, however, does not
include any person who is liable to tax in that State in respect only of income⁣ from sources in
that State or capital situated therein.
 
In general, tax treaties do not impose tax.⁢ Tax is imposed by domestic law; therefore, tax treaties limit the taxes otherwise imposed by︀ a State. In effect, tax treaties are primarily relieving in nature. Similarly, tax treaties do︁ not allocate taxing rights, although it is often claimed that they do. In light of︂ this fundamental principle, it is usually appropriate before applying the provisions of a tax treaty︃ to determine whether the amount in question is subject to domestic tax.

If the amount︄ is not subject to tax under domestic law, it is unnecessary to consider the treaty.︅

For example, assume that under the provisions of a treaty between Belgium and Georgia, interest︆ paid by a resident of one State to a resident of the other State is︇ subject to a maximum rate of withholding tax of 10 per cent.

If, under the︈ law of Belgium, interest paid by a resident in that country to an arm’s-length lender︉ resident in Georgia is taxed at 30% WHT, the treaty does not give Belgium the︊ right to impose a 30% per cent withholding tax on the interest.

A common example︋ is Wise cashback, where they withhold 30% interest.

If you’re eligible for a lower︌ withholding tax rate under the Belgium double tax treaty with your country of residence, you︍ can apply to the Belgian tax authority using the official form for refund of Belgian︎ WHT (Form 276 INT).

Now, you need to get this form stamped by the️ Georgian tax office.

As a result, you would have your residence confirmed within the meaning‌ of a DTT.
 
Just hot air. Nothing special here.

@kekmaw replied to post #32 which refers to︋ the Georgian HNWI certificate. A person with GE HNWI status cannot use a DTT.
 
So you are saying that if a person has HNWI status and⁠ stays in Georgia 365 days a year, the Georgian tax office will show him the⁤ middle finger when he tries to apply for a tax refund from Belgium based on⁣ the tax treaty?
 
Practically it may work if you stay well enough under the‍ radar and especially don't aquire things in Spain or in Portugal (means no possessions there⁠ like a house or bank account, your children should not go there to school etc).⁤
Theoretically it's not secure enough. Tie-Breaker Rule for taxes (search for it) would apply if⁣ anybody will really question your tax residency (and you should always expect the worst to⁢ be legally 100% on the safe side).

I think to get Georgia in to the︀ equation 100% legal you need to stay half a year there always.

Why don't you︁ just get an US LLC and live as a permanent traveler, leave Georgia out of︂ the equation. Stay nowhere more than maximum 5.5 months.
 
My situation is not as︂ casual, as if I mess up I have to deal with French tax authorities.

I am trying to figure out a way to do the 5.5/5.5/1 month plan with PR.︃

Do you know anyone that could help?
 
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