Hello and welcome to the forum. This is a complicated subject but I'll try to summarize.︀
You don't need a tax residence certificate most of the times. Typically you'd need one︁ if your high tax home country explicitly requires it for breaking tax residency there. Most︂ countries don't have such stringent rules, it suffices if you just leave the country, or,︃ in some cases, cut all your personal ties with it.
If you need a tax︄ residence certificate to break tax residence at your home country. The bottom line is you︅ will have to stay in Paraguay for six months, at least once in your lifetime.︆ If you're feeling adventurous: walk over the uncontrolled border with Brazil and take a car︇ to Florianopolis. Live illegally by the beach and pay cash on everything. You need a︈ friend to rent the car and the AirBnB. Then return to Paraguay unofficially after a︉ few months, without ever having exited it. I know someone who did this (not me).︊
If you don't need a tax residence certificate to break tax residence at your home︋ country. In this case, you may get your residence in Paraguay and either stay︌ there or go travel abroad. As long as you don't stay in any other country︍ enough time to become a tax resident there (specially your home country!), and supposing you︎ did all the steps to break tax residence with your home country, then you have️ a strong case to claim that Paraguay is your tax residence, regardless of having a certificate, because that's where you have the most ties to. You'd need a "strong claim" backed by supportive documents and other evidence of ties in case there's an investigation against you - by your home country, more than likely. How likely is that to happen? Well it depends on how much assets you have, what is your home country, etc. For most people, the odds are extremely low.
The main reason you want the permanent residence - in Paraguay, or anywhere else - is that you may self-claim to be︀ a tax resident there for the purposes of opening a bank account. Every bank in︁ the world will ask you where is your country of residence for tax purposes -︂ that's a claim that you make to the bank and they won't investigate whether true︃ or not. But it would raise lots of red flags if you claim to be︄ a tax resident of a place where you don't even have a residence visa.
In any case, using this scheme for moving back to your home country is a risky︅ move. You'd be better off by moving to a third country and remain 100% legal.︆
You don't need a tax residence certificate most of the times. Typically you'd need one︁ if your high tax home country explicitly requires it for breaking tax residency there. Most︂ countries don't have such stringent rules, it suffices if you just leave the country, or,︃ in some cases, cut all your personal ties with it.
If you need a tax︄ residence certificate to break tax residence at your home country. The bottom line is you︅ will have to stay in Paraguay for six months, at least once in your lifetime.︆ If you're feeling adventurous: walk over the uncontrolled border with Brazil and take a car︇ to Florianopolis. Live illegally by the beach and pay cash on everything. You need a︈ friend to rent the car and the AirBnB. Then return to Paraguay unofficially after a︉ few months, without ever having exited it. I know someone who did this (not me).︊
If you don't need a tax residence certificate to break tax residence at your home︋ country. In this case, you may get your residence in Paraguay and either stay︌ there or go travel abroad. As long as you don't stay in any other country︍ enough time to become a tax resident there (specially your home country!), and supposing you︎ did all the steps to break tax residence with your home country, then you have️ a strong case to claim that Paraguay is your tax residence, regardless of having a certificate, because that's where you have the most ties to. You'd need a "strong claim" backed by supportive documents and other evidence of ties in case there's an investigation against you - by your home country, more than likely. How likely is that to happen? Well it depends on how much assets you have, what is your home country, etc. For most people, the odds are extremely low.
The main reason you want the permanent residence - in Paraguay, or anywhere else - is that you may self-claim to be︀ a tax resident there for the purposes of opening a bank account. Every bank in︁ the world will ask you where is your country of residence for tax purposes -︂ that's a claim that you make to the bank and they won't investigate whether true︃ or not. But it would raise lots of red flags if you claim to be︄ a tax resident of a place where you don't even have a residence visa.
In any case, using this scheme for moving back to your home country is a risky︅ move. You'd be better off by moving to a third country and remain 100% legal.︆
